The valuation process for each of these is different. Repair Impoundments provide several pond and lake recreational activities. Many impoundments in Wisconsin offer excellent sport-fishing opportunities. Impoundments also offer boating opportunities, such as motorboating, rowboating, sailing and flatwater canoeing and kayaking. Impoundments can be used for swimming and innertubing.
Larger impoundments offer waterskiing, kneeboarding, and wakeboarding.
Impoundments that freeze over in the winter provide opportunities for ice fishing, ice skating and hockey. Lakes may support waterfowl habitat, providing hunting opportunities. Canoeing in the Deerskin River impoundment. Businesses, particularly those at or near large impoundments, may rely directly on the impoundment for income. Many of these are recreation-based businesses, such as marinas, lake fishing tackle and bait shops, and boat rental businesses.