The insured began operations on September 1, 2017. It was a start-up business engaged in the retail business of selling electric and gasoline motorcycles. On September 20, 2017, a major hurricane affected its operations that were recently opened to the public. Its premises did not sustain direct physical damages. However, the insured's premises sustained power failure through mid-December 2017. The insured holds a Business Income coverage under policy CP 00 30 10 12. In addition, it holds a Utility Services – Time Element coverage.

In early October 2017 the insured sold over $75,000.00 in power generators. The insured alleges these sales should not be considered in the business interruption calculation, due to the fact that the company was organized only for the purpose of selling motorcycles. The insured states that the sale of generators is not its principal source of income, and that due to the circumstances of the power failure in the country, the sale of generators was needed among the population.

As a matter of fact, the sales of $75,000.00 were reported in the company's tax return for 2017. The insured contends that it was not planning on selling power generators, but since the opportunity arose, they began selling power generators.