Use the sale agreement, payment records and bank trail to identify each receipt, together with evidence of the asset’s lawful acquisition and ownership.
Reconcile the amounts
Explain deductions, retained amounts and transfers through other accounts. Keep an expected future instalment separate from money already received. If bridge borrowing is proposed, disclose its liability and security terms rather than treating every loan as interchangeable investment capital.
Federal and state tax returns for three years, monthly booking and revenue records, guide payroll, boat titles and trailer registrations, the dock lease, the state outfitter licence and every permit, each with written confirmation of whether it transfers to a new owner. On the enterprise side: signed purchase agreement, three years of financial statements and returns, the client management agreements, the payroll register and employment records, any lease or premises documents, licences held, and a business plan where current income needs supplementing to show capacity. The set to assemble is formation documents for each entity in the chain, share registers and certificates, executed transfer agreements, the shareholders' agreement, board minutes recording appointments, citizenship evidence for the individuals at the top, and any convertible instruments or option grants.