Hee-Chan Lee's article "Determinates of Recreational Boater Expenditures on Trips" asserts that the cost of automobile fuel, food, traveling items etc. effect the amount that each company profits from the expenses associated with recreational boating. He uses a "1998 Michigan boating survey" as an example of how all the costs are all associated with the recreational boating. This is presented in order to give reason to why certain companies have a higher income due to their quality and location relative to the recreational boating locations. He presents the information in a very orderly and factual way in order to present strictly the information.

Lee, Hee-Chan. "Determinates of Recreational Boater Expenditures on Trips" Honam University's Department of Tourism and Hotel Management. Web.
http://www.sciencedirect.com/science/article/pii/S0261517701000334