As committed expenditure requiring fresh verification, not as an asset. The published description has referred to a nonrefundable processing fee per person and a gift, with a higher stated level for corporate arrangements.
Expenditure, not balance sheet
Hypothetical example: The accounting treatment reflects the legal reality. A gift to the U.S. government does not create an asset the household continues to own, and a processing fee described as nonrefundable is spent whatever the outcome.
Recording both as committed expenditure rather than as an investment keeps the household's own numbers honest and prevents the comparison with EB-5 from being made on a false basis. The specific figures have been stated in official material at different levels for individual and corporate arrangements, with additional per-person amounts for eligible family members, and they should be taken from that source on the day a decision is made rather than from any earlier note. A Cavan Monaghan household should also confirm from the official text what, if anything, is recoverable in any circumstance, and record that answer with its date.