In the Pacific Northwest, Shrimp Galore, a shrimp harvesting business, has a 30-year loan on its shrimp harvesting boat. The annual loan payment is $25,000 and the boat has a market value that exceeds its outstanding loan balance. Shrimp Galore's accountant predicted that at expected market prices for shrimp, Shrimp Galore would have a net loss of $75,000 dollars after paying all 2008 expenses (including the annual loan payment), prior to the 2008 shrimp harvesting season.