Spouse COE Question – Income from US Social Security?

My wife is a Japanese citizen who has spent her career working in the US. She is now receiving social security as an income while I am still working for a US company. Neither of us have any employment record in Japan. We're planning on moving there later this year, and are beginning to prepare the COE. Our plan is for her to move back to Japan a few months before more and fill out the COE on my behalf.

Is the US social security income appropriate to enter as income in the COE? What about my own US income? Any other factors we need to consider?

Thanks for any insight!