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Revenue Recognition (Notes) | 9 Months Ended
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Sep. 29, 2018
Revenue from Contract with Customer [Abstract] |
Revenue from Contract with Customer [Text Block] | Revenue Recognition The following tables present the Company's revenue for the three months and nine months ended September 29, 2018 into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors:
| Three Months Ended September 29, 2018
| Marine Engine |  | Boat |  | Fitness |  | Total
Geographic Markets |  |  |  |  |  |  |
United States | $ | 573.8 |  |  | $ | 264.2 |  |  | $ | 131.9 |  |  | $ | 969.9 |
Europe | 87.1 |  |  | 22.4 |  |  | 46.4 |  |  | 155.9 |
Asia-Pacific | 60.7 |  |  | 9.1 |  |  | 45.2 |  |  | 115.0 |
Canada | 51.3 |  |  | 19.7 |  |  | 7.2 |  |  | 78.2 |
Rest-of-World | 29.8 |  |  | 7.2 |  |  | 23.3 |  |  | 60.3 |
Marine eliminations | (81.3 | ) |  | — |  |  | — |  |  | (81.3 | )
Total | $ | 721.4 |  |  | $ | 322.6 |  |  | $ | 254.0 |  |  | $ | 1,298.0 |
Major Product Lines |  |  |  |  |  |  |
Propulsion | $ | 394.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 394.6 |
Parts & Accessories | 408.1 |  |  | — |  |  | — |  |  | 408.1 |
Aluminum Freshwater Boats | — |  |  | 131.5 |  |  | — |  |  | 131.5 |
Recreational Fiberglass Boats | — |  |  | 104.3 |  |  | — |  |  | 104.3 |
Saltwater Fishing Boats | — |  |  | 86.8 |  |  | — |  |  | 86.8 |
Commercial Cardio Fitness Equipment | — |  |  | — |  |  | 145.8 |  |  | 145.8 |
Commercial Strength Fitness Equipment | — |  |  | — |  |  | 92.4 |  |  | 92.4 |
Consumer Fitness Equipment | — |  |  | — |  |  | 15.8 |  |  | 15.8 |
Marine eliminations | (81.3 | ) |  | — |  |  | — |  |  | (81.3 | )
Total | $ | 721.4 |  |  | $ | 322.6 |  |  | $ | 254.0 |  |  | $ | 1,298.0 |
| Nine Months Ended September 29, 2018
| Marine Engine |  | Boat |  | Fitness |  | Total
Geographic Markets |  |  |  |  |  |  |
United States | $ | 1,644.7 |  |  | $ | 818.8 |  |  | $ | 385.9 |  |  | $ | 2,849.4 |
Europe | 298.1 |  |  | 107.5 |  |  | 145.7 |  |  | 551.3 |
Asia-Pacific | 161.6 |  |  | 23.0 |  |  | 126.2 |  |  | 310.8 |
Canada | 119.6 |  |  | 124.6 |  |  | 21.4 |  |  | 265.6 |
Rest-of-World | 100.1 |  |  | 20.1 |  |  | 71.4 |  |  | 191.6 |
Marine eliminations | (258.4 | ) |  | — |  |  | — |  |  | (258.4 | )
Total | $ | 2,065.7 |  |  | $ | 1,094.0 |  |  | $ | 750.6 |  |  | $ | 3,910.3 |
Major Product Lines |  |  |  |  |  |  |
Propulsion | $ | 1,199.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,199.9 |
Parts & Accessories | 1,124.2 |  |  | — |  |  | — |  |  | 1,124.2 |
Aluminum Freshwater Boats | — |  |  | 465.0 |  |  | — |  |  | 465.0 |
Recreational Fiberglass Boats | — |  |  | 372.5 |  |  | — |  |  | 372.5 |
Saltwater Fishing Boats | — |  |  | 256.5 |  |  | — |  |  | 256.5 |
Commercial Cardio Fitness Equipment | — |  |  | — |  |  | 421.3 |  |  | 421.3 |
Commercial Strength Fitness Equipment | — |  |  | — |  |  | 273.2 |  |  | 273.2 |
Consumer Fitness Equipment | — |  |  | — |  |  | 56.1 |  |  | 56.1 |
Marine eliminations | (258.4 | ) |  | — |  |  | — |  |  | (258.4 | )
Total | $ | 2,065.7 |  |  | $ | 1,094.0 |  |  | $ | 750.6 |  |  | $ | 3,910.3 |
For product sales, the Company transfers control and recognizes revenue at the time the product ships from a manufacturing or distribution facility ("free on board shipping point"), or at the time the product arrives at the customer's facility ("free on board destination"). When the shipping terms are "free on board shipping point", the customer obtains control and is able to direct the use of, and obtain substantially all of the benefits from, the products at the time the products are shipped. For shipments provided under “free on board destination”, control transfers to the customer upon delivery. Payment terms vary but are generally due within 30 days of transferring control. For the Company's Boat and Marine Engine segments, most product sales are wholesale financed by customers through the Company's joint venture, Brunswick Acceptance Company, LLC (BAC), or other lending institutions, and payment is typically due in the month of shipment. For further information on the BAC joint venture, refer to Note 10 – Financial Services, in the Notes to Consolidated Financial Statements in the 2017 Form 10-K. In addition, periodically the Company may require the customer to provide up front cash deposits in advance of performance. The Company also sells separately priced extended warranty contracts that extend the coverage period beyond the standard warranty period included with the product sale. When determining an appropriate allocation of the transaction price to the extended warranty performance obligation, the Company uses an observable price to determine the stand-alone selling price. Extended warranties typically range from an additional 1 year to 3 years. The Company receives payment at the inception of the contract and recognizes revenue over the extended warranty coverage period. This time-elapsed method is used to measure progress because the Company, on average, satisfies its performance obligation evenly over the warranty period. For certain customers within the Fitness segment, the Company provides rebate incentives settled in free product. These rebates provide the customer with a material right which would not have been received without entering into the contract and, therefore, represent a separate performance obligation to which revenue is allocated based on the products' stand-alone selling price. This revenue is deferred and recognized at a point in time upon rebate redemption, with a commensurate charge to Cost of sales for related product costs. The Company also provides product installation services to certain customers for which the Company recognizes revenue at the time of installation, using an observable price to determine the stand-alone selling price. As of January 1, 2018, $170.8 million of contract liabilities associated with extended warranties, customer deposits, and product rebates were reported in Accrued expenses and Other Long-term liabilities, and $14.5 million and $63.0 million of this amount was recognized as revenue during the three and nine months ended September 29, 2018, respectively. The revenue recognized primarily related to customer deposits. As of September 29, 2018, total contract liabilities were $181.6 million. The total amount of the transaction price allocated to unsatisfied performance obligations as of September 29, 2018 is $156.9 million for contracts greater than one year. The Company expects to recognize approximately $16.8 million of this amount in 2018, $72.4 million in 2019, and $67.7 million thereafter. Contract assets as of January 1, 2018 and September 29, 2018 were not material. In addition, costs to obtain and fulfill contracts during the period were not material. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. In addition, the Company provides customers the right to return eligible products under certain circumstances. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate, is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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