Executive Summary
The National Interest Narrative
Lease & Ledger Advisory LLC is a specialized forensic consultancy established to safeguard the financial integrity of U.S. commercial interests. As the U.S. moves into the 2025–2030 regulatory cycle, corporations face an estimated $3 trillion in off-balance sheet lease commitments that must now comply with ASC 842 standards.
The Petitioner's endeavor addresses a critical gap in the market: the failure of automated software to detect “additive software errors”—systemic glitches that cause companies to overpay taxes and lease obligations.
The Problem
Regulatory Mandate
Private U.S. companies must comply with ASC 842 lease accounting standards
Cost Barrier
Big 4 accounting firms charge $200+/hour for compliance services
SME Gap
Mid-market businesses cannot afford Big 4 rates but face the same regulatory requirements
Florida Market
3.5 million small businesses navigating the October 2025 commercial rent tax repeal
Capital Leakage
Businesses unknowingly lose capital through integration errors and overbilling
The Solution: Three Pillars of Service
Compliance Bridge
Assisting U.S. firms in transitioning their lease portfolios to the ASC 842 standard to meet audit requirements.
Recovery Auditing
Analyzing CAM and rent escalations to identify overpayments and recover capital for U.S. tenants.
Legal-to-Ledger Abstraction
Translating complex legal lease documents into actionable accounting data to prevent future discrepancies.
Proven Impact
By recovering lost capital (evidenced by the Petitioner's identification of $26,000 in recoverable funds in a pilot audit), the firm injects liquidity back into the U.S. domestic economy, supporting the national goal of corporate financial transparency.
Market Analysis
The “Expertise Gap”
The forensic audit market is projected to reach $14.5 billion by 2034, with a growth rate of 7.6% annually. However, there is a severe talent shortage.
Sources: Global Forensic Audit Market Report 2024; Bureau of Labor Statistics
The $3 Trillion Compliance Challenge
| Metric | Value |
|---|---|
| U.S. off-balance sheet lease commitments | $3 trillion |
| ASC 842 compliance deadline (private companies) | 2025 |
| Estimated businesses affected | Millions |
| Average compliance cost (Big 4) | $200+/hour |
| SME budget for compliance | Often $0 allocated |
Source: SEC ASC 842 Implementation Guidelines; FASB Standards
Florida Market Specifics
The “Regulatory Vacuum” (October 2025)
Florida has ended its status as the only state to tax commercial rent. This creates unique challenges:
- • The “Dirty Data” Problem: Landlords must cleanse ledgers of 2.0% state tax + local surtaxes
- • Overbilling Risk: Many lack sophisticated systems to remove “ghost taxes” post-October 1
- • Market Size: 3.5 million Florida small businesses at risk
Source: Florida Department of Revenue; FL Chamber of Commerce
Asset Class Surge
- Miami office vacancy8.7% (historically low)
- Miami asking rents$63/sq ft (up 15%)
- West Palm BeachRecord-low vacancies
Impact: A small CAM error can cost tenants tens of thousands annually
Source: CBRE South Florida Market Report Q3 2024
Competitive Landscape
| Competitor Type | Limitation | Lease & Ledger Advantage |
|---|---|---|
| Big 4 Firms | $200+/hour, generalist approach | Specialized focus, accessible pricing |
| Basic Bookkeepers | No forensic capability | Proprietary Forensic Integrity Framework |
| DIY/In-House | Lack specialized expertise | IBM TRIRIGA proficiency, ASC 842 mastery |
| Automated Software | Misses systemic integration failures | Human verification catches $26k+ errors |
The Forensic Integrity Framework
Our proprietary three-phase methodology bridges the gap between complex legal lease abstractions and digitized financial ledgers.
Digital Audit Trail Analysis
DATA
- API connector audit
- Duplicate detection
- Ghost Revenue ID
- Transaction matching
Impact
Prevents inflated tax liability
Contractual Compliance Mapping
DEEP-DIVE
- 20-point forensic checklist
- Lease-to-ledger comparison
- CAM verification
- Tax application review
Impact
Direct capital recovery
Technology Optimization
IBM TRIRIGA
- System of record setup
- ASC 842/IFRS 16 compliance
- Workflow automation
- Auditor-ready docs
Impact
Institutional-grade reporting
The $26,000 Validation
This framework was validated through a real engagement where our analysis uncovered a $26,000 integration error. The client's property management software was creating new revenue entries instead of matching payments against existing receivables. This “Ghost Revenue” had been inflating their reported income and tax liability.
“Automation isn't infallible. Software integrations require human oversight. Our framework catches what bookkeepers and software miss.”
Technology & Automation Strategy
AI/LLM technology and workflow automation enable enterprise-grade forensic auditing at SME-accessible pricing.
The Bottom Line: A 3-person team can deliver the output of a 12-person team, making premium services affordable for U.S. SMEs. Technology reduces costs by 60-70%, bringing Big 4-quality auditing to the mid-market.
Core Technology Stack
AI/LLM
Claude API for intelligent document processing and analysis
94%+ extraction accuracy
Workflow Automation
n8n (self-hosted) for end-to-end process orchestration
No third-party data exposure
Infrastructure
Cloudflare Pages, PostgreSQL, R2 storage
SOC 2 compliant
AI-Enabled Impact
| Capability | Traditional | AI-Enabled | Impact |
|---|---|---|---|
| Lease extraction | 25 hrs/lease manual | 5 hrs (80% automated) | 5x throughput |
| Gap analysis | 15 hrs/client | 3 hrs | Serve more SMEs |
| Client intake | 5 hrs/client | 30 min | Faster onboarding |
| Report generation | 8 hrs/report | 1 hr | Rapid delivery |
Five Automation Domains
Marketing & Lead Gen
90%- AI-powered content pipeline
- FL business database monitoring
- LinkedIn outreach automation
- Lead scoring & qualification
Sales Automation
70%- Multi-touch nurture sequences
- AI-generated proposals
- Automated follow-ups
- Meeting scheduling
Client Onboarding
95%- Self-service document portal
- Automated document requests
- Intelligent file classification
- Welcome sequences
Document Intelligence
75%- OCR extraction
- LLM data extraction (50+ fields)
- Auto document classification
- Confidence scoring
Analysis & Reporting
75%- Lease vs. payment comparison
- CAM reconciliation verification
- Anomaly & duplicate detection
- ASC 842 workpapers
Cost-Benefit Analysis
Monthly Operating Costs (at Scale)
ROI at Year 3 (30 Clients)
Capacity: 1 analyst = 30-40 clients/year (vs 8-10 without automation)
How Automation Serves National Interest
Expands SME Access
Technology reduces service delivery costs by 60-70%, making forensic auditing accessible to businesses that cannot afford Big 4 rates.
Accelerates Capital Recovery
AI-powered analysis processes more documents, identifies more errors, and recovers more capital for U.S. businesses faster.
Enables U.S. Job Creation
Automation handles repetitive tasks, allowing each U.S. hire to focus on high-value advisory work—creating skilled jobs, not data entry.
Ensures Systematic Compliance
AI-driven consistency means every client receives the same thorough analysis, ensuring comprehensive ASC 842 compliance.
Proprietary AI Assets
Lease Extraction Prompts
Fine-tuned for commercial lease terminology and ASC 842 fields
Gap Analysis Engine
Systematic comparison of obligations vs. actuals
Anomaly Detection Models
Pattern recognition for integration errors
20-Point Digital Checklist
Automated validation against forensic standards
Data Security & Risk Mitigation
Data Security
- • AES-256 encryption at rest
- • Self-hosted automation
- • SOC 2 compliant infrastructure
AI Reliability
- • Human-in-the-loop for all deliverables
- • Review threshold below 90% confidence
- • Regular accuracy audits
Business Continuity
- • Workflow versioning & backups
- • Multi-region capability
- • Manual fallback procedures
5-Year Financial Projections
Revenue model based on hourly/monthly retainer pricing with supplementary contingency fees on recovered capital.
Why This Revenue Model
Predictability
Steady income does not depend on finding large errors every month
NIW Value
$230k Year 2 revenue projection demonstrates substantial national benefit
Job Creation
Revenue level supports hiring U.S. Administrative Assistant in Year 2
Sustainability
Sustainable business model for long-term growth and expansion
Service Tier Pricing
| Service Tier | Monthly Retainer | Annual Value | Target Clients |
|---|---|---|---|
| Essential | $1,500/month | $18,000/year | Small portfolios (1-5 leases) |
| Professional | $3,500/month | $42,000/year | Mid-size portfolios (5-20 leases) |
| Enterprise | $7,500/month | $90,000/year | Large portfolios (20+ leases) |
5-Year Revenue Projections
| Year | Clients | Avg. Annual Value | Projected Revenue | Key Milestone |
|---|---|---|---|---|
| Year 1 | 5 | $20,000 | $100,000 | Foundation & certification |
| Year 2 | 15 | $15,333 | $230,000 | First U.S. hire |
| Year 3 | 30 | $16,667 | $500,000 | Hire 2-3 analysts |
| Year 4 | 50 | $16,000 | $800,000 | Regional expansion |
| Year 5 | 100+ | $15,000+ | $1,500,000+ | Southeast U.S. authority |
Supplementary Revenue: Contingency Fees
Recovery Auditing
25-40% of recovered overbillings
Success-Based
No recovery = No fee
Pilot Audits
$1,500 one-time diagnostics
Personnel & Job Creation
While starting as a solo advisory firm, Lease & Ledger Advisory LLC is structured for rapid scalability with concrete U.S. job creation plans.
Total U.S. Jobs Created
5-Year Projection
These roles align with the Bureau of Labor Statistics' projection of 124,200 annual openings for accountants and auditors, ensuring that the Petitioner's business contributes to the high-skill employment sector of the U.S. labor market.
Source: U.S. Bureau of Labor Statistics, Occupational Outlook Handbook 2024
Job Creation Timeline
| Year | New Hires | Role | Alignment |
|---|---|---|---|
| Year 2 | 1 | U.S. Administrative Assistant | Administrative support, client coordination |
| Year 3 | 2-3 | Junior Audit Associates | Data entry, preliminary analysis |
| Year 4 | 1 | Data Analyst | Advanced analytics, reporting automation |
| Year 5+ | 2-4 | Additional U.S. Professionals | Service expansion, regional growth |
Why This Model Supports NIW
Job Creation
Concrete plan to hire American workers demonstrates national benefit
High-Skill Employment
Positions contribute to accountant/auditor sector growth
Scalability
Revenue model supports expansion without compromising quality
Economic Contribution
Each hire generates additional U.S. tax revenue and economic activity
National Interest Justification
Analysis under the Matter of Dhanasar 3-Prong Test for EB-2 National Interest Waiver eligibility.
Prong 1: Substantial Merit and National Importance
Substantial Merit
The Petitioner's work has substantial merit because it ensures U.S. companies remain compliant with federal SEC-mandated accounting standards (ASC 842). The proprietary Forensic Integrity Framework:
- • Detects systemic integration failures that automated software overlooks
- • Recovers capital lost to “Ghost Revenue” and overbilling
- • Provides institutional-grade financial reporting
- • Protects businesses from audit failures and compliance penalties
National Importance
The endeavor is of national importance because it protects the circular flow of the U.S. economy by preventing “leakage”—the loss of corporate capital to erroneous tax and lease payments:
- • Safeguards the fiscal health of America's SME sector (99.8% of businesses)
- • Protects financial reporting integrity across U.S. commercial real estate
- • Supports Florida businesses navigating the rent tax repeal transition
- • Recovers capital that stays in the U.S. economy
Prong 2: Well-Positioned to Advance the Endeavor
Expertise
- • 10+ years as a Law Clerk and Lease Auditor
- • Legal lease abstraction for Fortune 500 companies (Google, MasTec)
- • Deep understanding of lease language and financial implications
Credentials
- • AICPA Certification in Lease Accounting (in progress)
- • IBM TRIRIGA expertise
- • ASC 842/IFRS 16 compliance mastery
Proven Track Record
- • $26,000 integration error discovery
- • Proprietary Forensic Integrity Framework with proven results
- • Established 20-point abstraction methodology
Commitment
- • Dedicated to serving U.S. SME market
- • Plan to create U.S. jobs (Year 2 and beyond)
- • Long-term commitment to U.S. business community
Prong 3: Balance of Factors—Benefit to the United States
On balance, it would be beneficial to the United States to waive the requirement of a job offer because:
Economic Benefit
- • Every dollar recovered stays in the U.S. economy
- • Capital can be used to hire American workers
- • Generates U.S. tax revenue
- • Strengthens SME competitiveness
Job Creation
- • U.S. Administrative Assistant in Year 2
- • 2-3 Junior Analysts in Year 3
- • Total: 6-10 U.S. positions over 5 years
Financial Infrastructure Protection
The Petitioner's work serves as a safeguard for the very financial infrastructure of the U.S. corporate sector. By ensuring accurate lease accounting: SEC compliance is maintained, audit failures are prevented, financial reporting integrity is preserved, and capital leakage is stopped.
Unique Contribution
The combination of legal abstraction expertise + forensic audit methodology + IBM TRIRIGA technology implementation is rare. There are fewer than 5,000 certified forensic professionals globally with this specific skill set. The U.S. market has a documented shortage of this specialized expertise.
Documentation
Supporting materials and appendices for the EB-2 NIW petition.
Business Identity
Appendices
Appendix A: 20-Point Standard Abstraction Checklist
Pillar 1: Critical Dates & Rights
Commencement, Rent Start, Expiration, Renewal Options, Termination Rights
Pillar 2: Financial Obligations
Base Rent Schedule, Escalation Type, Security Deposit, Percentage Rent
Pillar 3: Variable Expenses
CAM, CAM Caps, Base Year, Audit Rights, FL Rent Tax Status
Pillar 4: ASC 842 Specifics
Lease Classification, Embedded Leases, Incentives, Discount Rate
Appendix B: Milestones Summary
Document Version
3.0
Prepared For
EB-2 National Interest Waiver (NIW) Petition
Legal Framework
Matter of Dhanasar
Date
December 2024