The Voice of the Mountain Resort Industry  |  Est. 1962

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Mountains Don’t Move Themselves

SAM Coverage

Finance

  • Slats Goes Private

    There’s money to be made in them thar hills. “Ford’s at $6,” said Slats, waving his Corona toward the stock ticker running across the…

  • Alice in Winterland

    An in-depth look at the NSAA Economic Analysis for the 2005-2006 season. Sometimes the numbers don’t tell the whole story. The headline, according to…

  • Let’s Make a Deal

    REITS are all the rage in our industry and here’s why. Mountain High. Sunday River, Sugarloaf. Mount Snow. Bretton Woods. All have been purchased…

  • What’s Your Area Worth?

    If you’re planning on selling or tackling a major upgrade, here’s a formula to determine the value of your resort. How do you determine…

  • Going All Out

    With the merger of southern California’s Bear and Snow Summit resorts, managment decided to turn one of the areas into an all-mountain park.

  • The Past as Prelude

    Early booking trends reflect last winter’s snowfall.

  • Are Your Downloadables Deductible?

    The article discusses the gray area of deducting costs of certain aspects of maintaining a Website for business purposes. No code exists, but precedent…

  • B-to-B Websites

    This occasional column features Websites dedicated to help resorts find equipment and services for all aspects of the business.

  • Getting Smarter on Uncle Sam’a Dollar

    Establishing an employee education plan can help improve an operation’s most valuable resource as well as save on taxes.

  • 1996-1997 Economic Analysis

    The ‘1996-1997 Economic Analysis of United States Ski Areas’ reports essentially steady performance, but with geographical weather patterns negatively affecting Northeastern and Southeastern ski…

  • Anatomy Of The Deal

    The fascinating details, human and financial, of the purchase of S-K-I as revealed in an interview with the man who did the deal, Les…

  • Kids Can’t Afford To Ski

    A look at the rising costs of ski vacations and some of the current trends in lodging that make skiing more accessible to the…

  • Hitting The Niche With The Point Ticket

    A financial analysis of the bottom-line benefits of point ticketing–a slippery subject that is part marketing strategy, part real-dollar accounting and part consumer psychology.…

  • Support For Asf

    An initial look at NSAA’s withdrawal of funding to the ski industry’s lobbying arm, the American Ski Federation (ASF), an unprecedented move that reflects…

  • Turnaround Techniques

    A review on monetary and management practices needed to reverse a ski area’s downward trend. The author provides an outline for turning around a…

  • Creating Bank Appeal

    A long-time perception in the ski industry is that banks find the ski business unattractive for investments. There are, however, ways to get bank…

  • Methods Of Measuring Worth

    A look into the field of market value for ski resorts. Topics covered include: types of value, appraisal approaches and other appraisal considerations. This…

  • A Million Bucks In The Bank

    A look at the financing of an entire season’s operating costs through the preseason sale of season passes. Spirit Mountain, Minn., has used a…