EB-3 Dismissed — Software Engineering: did not establish its ability to pay the proffered wage for

Decision Summary

The appeal was dismissed because the petitioner, a construction company, failed to prove its ability to pay the proffered wage for a software engineer position starting from the priority date. The petitioner argued that its net income from tax returns was not a fair measure for an S-corporation, but the AAO rejected this argument, citing established precedent that relies on net income and does not permit adding back non-cash expenses like depreciation.

Criteria Discussed

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