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Segment Data | 9 Months Ended
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Sep. 28, 2013
Segment Reporting [Abstract] |
Segment Information | Note 10 – Segment Data Brunswick is a manufacturer and marketer of leading consumer brands and operates in four reportable segments: Marine Engine, Boat, Fitness and Bowling & Billiards. The Company’s segments are defined by management’s reporting structure and operating activities. The Company evaluates performance based on business segment operating earnings. Operating earnings of segments do not include the expenses of corporate administration, non-service related pension costs, earnings from unconsolidated equity affiliates, other expenses and income of a non-operating nature, interest expense and income, loss on early extinguishment of debt or provisions for income taxes. As a result of freezing benefit accruals in its defined benefit pension plans, the Company allocates only service-related costs to the operating segment results and reports all other components of pension expense, such as Interest cost, Expected return on plan assets and Amortization of net actuarial losses, in Pension - non-service costs. Corporate/Other results include items such as corporate staff and administrative costs. Corporate/Other total assets consist of mainly cash, cash equivalents and investments in marketable securities, restricted cash, income tax balances and investments in unconsolidated affiliates. Marine eliminations adjust for sales between the Marine Engine and Boat segments, primarily for the sale of engines to various boat brands, which are consummated at established arm’s length transfer prices as the intersegment pricing for these engines are based upon and consistent with selling prices to the Company's third party customers. Operating Segments The following table sets forth net sales and operating earnings (loss) of each of the Company's reportable segments for the three months ended September 28, 2013 and September 29, 2012:
| Net Sales |  | Operating Earnings (Loss)
| Three Months Ended |  | Three Months Ended
(in millions) | September 28, 2013 |  | September 29, 2012 |  | September 28, 2013 |  | September 29, 2012
Marine Engine | $ | 511.1 |  |  | $ | 503.5 |  |  | $ | 75.2 |  |  | $ | 74.5 |
Boat | 191.7 |  |  | 195.4 |  |  | (16.9 | ) |  | (24.3 | )
Marine eliminations | (49.1 | ) |  | (51.0 | ) |  | — |  |  | — |
Total Marine | 653.7 |  |  | 647.9 |  |  | 58.3 |  |  | 50.2 |
Fitness | 165.9 |  |  | 151.9 |  |  | 25.3 |  |  | 23.1 |
Bowling & Billiards | 72.8 |  |  | 74.5 |  |  | 1.0 |  |  | 3.2 |
Pension - non-service costs | — |  |  | — |  |  | (4.6 | ) |  | (6.1 | )
Corporate/Other | — |  |  | — |  |  | (16.4 | ) |  | (13.7 | )
Total | $ | 892.4 |  |  | $ | 874.3 |  |  | $ | 63.6 |  |  | $ | 56.7 |
The following table sets forth net sales and operating earnings (loss) of each of the Company's reportable segments for the nine months ended September 28, 2013 and September 29, 2012:
| Net Sales |  | Operating Earnings (Loss)
| Nine Months Ended |  | Nine Months Ended
(in millions) | September 28, 2013 |  | September 29, 2012 |  | September 28, 2013 |  | September 29, 2012
Marine Engine | $ | 1,664.6 |  |  | $ | 1,584.1 |  |  | $ | 266.1 |  |  | $ | 227.3 |
Boat | 792.3 |  |  | 795.9 |  |  | 0.1 |  |  | 4.9 |
Marine eliminations | (182.8 | ) |  | (181.5 | ) |  | — |  |  | — |
Total Marine | 2,274.1 |  |  | 2,198.5 |  |  | 266.2 |  |  | 232.2 |
Fitness | 482.9 |  |  | 452.3 |  |  | 70.6 |  |  | 66.7 |
Bowling & Billiards | 229.0 |  |  | 237.0 |  |  | 17.5 |  |  | 20.0 |
Pension - non-service costs | — |  |  | — |  |  | (14.1 | ) |  | (17.9 | )
Corporate/Other | — |  |  | — |  |  | (50.0 | ) |  | (43.9 | )
Total | $ | 2,986.0 |  |  | $ | 2,887.8 |  |  | $ | 290.2 |  |  | $ | 257.1 |
The following table sets forth total assets of each of the Company's reportable segments:
| Total Assets
(in millions) | September 28, 2013 |  | December 31, 2012
Marine Engine | $ | 809.9 |  |  | $ | 728.0 |
Boat | 338.9 |  |  | 333.7 |
Total Marine | 1,148.8 |  |  | 1,061.7 |
Fitness | 539.1 |  |  | 558.9 |
Bowling & Billiards | 258.6 |  |  | 251.7 |
Corporate/Other | 470.4 |  |  | 551.9 |
Total | $ | 2,416.9 |  |  | $ | 2,424.2 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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