With the signed lease, proof of payments made, any non-refundable deposit and the schedule of committed payments. Only amounts actually paid or irrevocably owed count toward the investment; the equipment's full price does not, because the business never owns it.
Count the payments, not the price tag
Leasing ovens, mixers and a proofer is a sensible way for a new bakery to conserve cash, but it changes the E-2 arithmetic. The investment total includes what the couple have put at risk, and a lease commits them only to the payments under it. A copy of the lease, the first months' payments, the security deposit and a statement of the total obligation let the officer count the committed amount correctly. If the lease has an early-termination clause that returns the equipment with little penalty, the committed figure is smaller still. Where the couple want the investment total to be higher, buying used equipment outright is one lawful way to achieve it, and the purchase invoices become clean evidence. What should never appear is the manufacturer's list price presented as part of the investment; officers notice, and an inflated total damages the credibility of the rest of the file.
Hypothetical example: a bakery owner signs a three-year oven lease with a buyout option, pays the first instalment and lists the oven's full retail value as invested capital. The signed lease and payment receipts settle the committed obligation, not the manufacturer's price tag. Create a schedule that identifies cash paid, remaining non-cancellable payments, refundable deposits and future purchases, with a source document for each line. That lets the reviewer assess proportionality against the actual cost of this bakery. A common error is treating available credit, seller quotes or equipment that can be returned without consequence as though it were already invested. Sequence the evidence from bank source, to company account, to vendor, and reconcile it to the business plan so the numbers do not tell competing stories.