They are commercial obligations whose immigration treatment depends on the actual facts, timing, use and commitment. Do not add an entire future royalty or rent schedule to capital already invested merely because the contract estimates it. Distinguish paid or committed amounts from future operating expenses and analyze qualifying investment accordingly.
Build a cash-flow plan as well as a capital schedule
Show opening costs, recurring charges and the resources needed for operations. Keep professional and government expenses separate where appropriate. A transaction can require more cash than the amount being relied on as qualifying investment, and meeting a budget does not guarantee approval.
First review separates capital already paid or irrevocably obligated from working reserves and later operating expenses. The records that settle the distinction are payment proof and the underlying contract terms, especially any refund or cancellation right. Sequence the cash-flow forecast after the capital schedule so the same dollar is not counted twice.
The frequent error is adding years of projected rent or royalties to a figure that is supposed to reflect present commitment. Hypothetical example: A Canadian buyer of a small U.S. printmaking workshop has a purchase price, initial inventory, and a five-year equipment lease.
The schedule should show what has been paid, what is binding, and what remains a future operating cost.