An additional administration charge should be recorded according to what it actually pays for. Do not simply add it to the invested-capital column.
Compare the amendment with the first cost schedule
Request a dated explanation of the new charge and compare it with the executed subscription and earlier invoice. Identify who receives it, whether the capital account changes and which services or obligations it covers. Keep professional and government charges separately identifiable. As of the reviewed terms, qualifying capital must meet US$1,050,000 or US$800,000 for a qualifying targeted employment area or infrastructure project; the petition filing date controls statutory adjustments starting January 1, 2027. Reconcile the amendment before authorizing a changed budget. A seller’s description of every payment as investment does not establish its legal treatment.
An independent read of the economic analysis and budget is a small expense beside the capital at stake, and the sponsor's report was commissioned to support the offering rather than to advise a subscriber. Professional costs are substantial because the file is substantial: counsel to review the project documents, counsel for the immigration filings, and often an accountant or specialist to prepare the source and path of funds narrative with its exhibits.