Records tracing the money from where it was earned to where it now sits inside the business, plus the agreements that show what has been irrevocably committed.
Trace the money end to end
Hypothetical example: The chain usually starts with how the funds were lawfully accumulated, which for owner-operators is often the sale of a business or property, supported by the sale agreement, statements of adjustment and tax filings. Then come bank statements showing the proceeds arriving, the transfer records moving them across the border, and the closing statement showing them applied to the purchase. Alongside that sit the commitments: the lease, equipment invoices, insurance, licences and any staff already engaged. Financial statements for the acquired business support both substantiality and non-marginality. Gaps in the trail are the usual weakness, particularly where money passed through a personal account without an explanation of what it was.
Build a source-and-path chart that begins with lawful acquisition and ends with each business payment, supported by bank records rather than summaries. Hypothetical example: A prosthetics-workshop owner uses savings, a loan against a home and proceeds from an equipment sale. The reviewer needs the sale document, loan terms and transfers that link those sources to the U.S. enterprise. An unexplained deposit can interrupt an otherwise credible financial trail.
Reconcile dates, names and account numbers across the records. Small inconsistencies can obscure an otherwise straightforward lawful origin and movement of funds.