If you buy an existing business, the cost is generally the purchase price, which is usually the fair market value of the business. If you want to start a new business, then the value of that business will be “the actual cost needed to establish such a business to the point of being operational,” according to 9 FAM 41.51 N10.2 (which is a manual that immigration officers follow).
This may also be the total start up costs of your business. Immigration officers will calculate the necessary assets you already purchased as well as other costs needed to run the business, such as:
Invoices for purchases of equipment and inventory;
Appraisals of your equipment used for your E-2 company; and
Contracts with suppliers
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