Use the actual adjustment mechanism and final supporting records.
Preserve the reason for the revised amount
Connect the inventory count, agreed exclusions and payment reconciliation. Do not manufacture a purchase category merely to make two totals look identical.
Create a closing reconciliation beginning with the signed offer and ending with the final bank movement. Include the inventory-count method, excluded items, seller credit, escrow statement, amended agreement and invoices for replacement assets. Explain each difference without fabricating a purchase category. E-2 eligibility also requires treaty nationality for the investor and enterprise, an irrevocably committed and at-risk investment that is substantial, and a real non-marginal operation. The applicant must direct the venture, normally through half ownership or another form of operational control. Keep money refundable at the investor’s discretion out of the committed column; do not exclude a visa-contingent purchase when funds are held in escrow for release upon visa issuance. This status does not itself lead directly to permanent residence.
Hypothetical example: A Sainte-Catherine-de-Hatley buyer closes on a custom-bicycle retailer after the seller removes consignment inventory from the deal. Her accountant ties the original offer to the count sheet, amendment, reduced wire and new parts orders. A short narrative identifies which bicycles never belonged to the seller, avoiding the common mistake of forcing the offer and closing totals to match. The buyer’s Canadian passport and company ownership records establish the nationality and control framework, while the operating plan uses only assets actually acquired. If later orders are cancellable at her discretion, she does not present them as capital already placed at risk.