This May 4, 2004 USCIS memo provides instructions for USCIS adjudicators on determining a U.S. employer's ability to pay the proffered wage in the context of certain employment-based immigration visa petitions (I-140). The memo identifies which documents an employer must submit to establish ability to pay. USCIS memo HQOPRD 90/16.45, William Yates, (May 4, 2004).