From Power & Motoryacht online:
boatyard bill

Although your bill reads like an odometer, your boatyard’s profits may be small. Here’s why.
The boatyard business isn’t for sissies. Although it seems like a license to make money, running a boatyard isn’t cheap: Along with typical business overheads, yards face costs specific to the marine industry, costs of compliance with environmental regulations, costs of weather delays, etc. The bottom line? The bottom line isn’t what you think it is.

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