the owners’ personal tax returns may be relevant;Bank statements standing alone are not probative of ability to pay and the petitioner must demonstrate the funds in the bank account are not already considered elsewhere, such as in a calculation of the petitioner’s net current assets;Personnel records may be accepted as corroborating evidence of an employees’ dates of employment and salary, and/or the number of employees and overall payroll;Tax returns or audited financials for a parent company may not be accepted as proof of ability to pay if the subsidiary’s financial data is not presented separately within the document;Lines of credit may be considered, in the totality of the circumstances, as evidence of ability to pay. In such cases, USCIS must evaluate the “overall financial position of the petitioner to determine whether the employer is making a realistic job offer and has the overall financial ability to satisfy the proffered wage.” The Policy Manual cites Matter of Great Wall, 16 I&N Dec. 142 (Acting R.C. 1977) for this proposition.The new guidance from USCIS helps to address the additional types of evidence the agency may consider as proof of the company’s ability to pay the proffered wage in cases where the company’s net income and/or net current assets fail to establish ability to pay.