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PICKERING · E-2 FIELD GUIDE

Which contractor records help demonstrate E-2 operations?

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THE DIRECT ANSWER

Executed service agreements, capacity commitments, invoices and delivery records can show how the enterprise fulfils customer promises. Add the investor’s decision rights and the U.S. entity’s customer-facing responsibilities.

Connect the two sides of delivery

The provider’s agreement should support the timing, quality and capacity assumed in customer contracts and projections. Identify important conditions or work still under negotiation. Provider advertising is not proof that this enterprise has secured the resources it needs.

Match payments to the investment or operating ledger, and explain recurring service costs rather than presenting gross receipts as available business income. Set the standard at whether the provider arrangement could actually deliver what the customer contracts promise, and test it in both directions. A provider agreement should support the timing, quality and capacity that customer contracts and projections assume, and a mismatch between the two is the finding worth surfacing early.

Identify the conditions still outstanding and the work still under negotiation rather than presenting the arrangement as settled. Provider advertising describes what a company offers generally and is not proof that this enterprise has secured the resources it needs. Match payments to the investment or operating ledger, and explain recurring service costs rather than presenting gross receipts as income available to the business.