Yes, but thinking this way does not help you in envisaging more activities which could bring in more money.
In this case, thinking of it as “mountain-related” income shadows the fact that your business is actually tourism, an insight which could lead you to invest in other, non-mountain-related but tourism-benefiting projects.
In this case, thinking of it as “mountain-related” income shadows the fact that your business is actually tourism, an insight which could lead you to invest in other, non-mountain-related but tourism-benefiting projects.