Explain the actual connection between those payments and the enterprise’s current rights and capital.
Assess the effective arrangement
Timing alone does not settle every payment’s treatment. Do not assume an automatic exclusion, but do not relabel unrelated personal purchases as qualifying enterprise resources without supporting facts.
Trace each early payment from its lawful source to the vendor, identify the asset or right purchased, and document how the final US enterprise acquired or may use it. A receipt before formation is neither automatic inclusion nor exclusion. E-2 requires treaty nationality for the investor and enterprise ownership, funds irrevocably committed and exposed to loss, an amount substantial relative to this business, and a real operation that is more than marginal. The investor must develop and direct by owning half or more, or through operational control. Avoid treating refundable reservations or personal equipment with no transfer arrangement as business capital. E-2 supplies no direct green-card path.
Hypothetical example: a Canadian entrepreneur in the Canton of Hatley buys a cargo bicycle and diagnostic tools before incorporating a mobile repair company in the United States. She should retain bank statements and invoices, then execute accurate records showing whether she contributes or leases those assets to the enterprise. Her business plan must address operations and economic capacity, while governing documents preserve her control. If she can simply return every item and recover all funds, the commitment remains questionable. Backdating a transfer after filing would create a worse problem than candidly explaining the sequence.