The 3,250-square-foot rink opens on November 17 and runs Thursdays through Sundays, offering skating sessions for $20 an hour or $75 for the day.

Than, hey, go ahead and make federal lands available, in the normal sense ie SELL SOME! 

The breakeven point for solar is normally 10 - 15 years.

So, as a rule of thumb they might be considered at half the value per square foot as above ground space.

Same as @John Underwood, @Diaz Principe Nicolas.I would love to get more off season bookings but there ins't much call for a iced in lake house with a foot of snow on the ground and the lake being frozen over.It is fun to see how many turkeys end up on the deck and to watch if wolves use the frozen lake to move around.

That is just normal not saturated in those cities, lot of blue collar. 

In this approach, the taxpayer calculated that the cost to construct a new building (say, $300 per square foot at 2,000 square feet, totaling $600,000) should be allocated to building and the remaining balance of the acquisition should be allocated to land.Rule of thumb method: Some taxpayers use a predetermined percentage (such as 80/20 percent, 70/30 percent, etc.) for improvements and land.

This emphasis on scaling as quickly as possibly means you’re going to become a door chaser and you will look for markets that cater to that objective which normally means weak underlying fundamentals.   

Putting that much down with a normalized interest rate I assume the cash flow is there. 

Most building codes by nature will not approve a home that small, most have minimum square foot requirements.