EB-3 Sustained — Accounting (2005): the director denied the petition, concluding the petitioner

Decision Summary

The director denied the petition, concluding the petitioner failed to establish its ability to pay the proffered wage based on an analysis of its tax returns. The director specifically rejected the petitioner's argument to add back depreciation expenses to its net income. The AAO sustained the appeal, disagreeing with the director's financial analysis and finding that the petitioner had, in fact, demonstrated a continuing ability to pay the wage.

Criteria Discussed

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