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Goodwill and Intangibles | 9 Months Ended
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Sep. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Other Intangibles [Text Block] | Goodwill and Other Intangibles Changes in the Company's goodwill during the nine months ended September 29, 2018, by segment, are summarized below:
(in millions) | December 31, 2017 |  | Acquisitions |  | Impairments |  | Adjustments |  | September 29, 2018
Marine Engine | $ | 31.7 |  |  | $ | 344.2 |  |  | $ | — |  |  | $ | (0.5 | ) |  | $ | 375.4 |
Boat | 2.2 |  |  | — |  |  | — |  |  | — |  |  | 2.2 |
Fitness | 391.4 |  |  | — |  |  | — |  |  | (0.6 | ) |  | 390.8 |
Total | $ | 425.3 |  |  | $ | 344.2 |  |  | $ | — |  |  | $ | (1.1 | ) |  | $ | 768.4 |
Changes in the Company's goodwill during the nine months ended September 30, 2017, by segment, are summarized below:
(in millions) | December 31, 2016 |  | Acquisitions |  | Impairments |  | Adjustments |  | September 30, 2017
Marine Engine | $ | 25.1 |  |  | $ | 5.8 |  |  | $ | — |  |  | $ | 1.4 |  |  | $ | 32.3 |
Boat | 2.2 |  |  | — |  |  | — |  |  | — |  |  | 2.2 |
Fitness | 386.5 |  |  | — |  |  | — |  |  | 5.3 |  |  | 391.8 |
Total | $ | 413.8 |  |  | $ | 5.8 |  |  | $ | — |  |  | $ | 6.7 |  |  | $ | 426.3 |
Adjustments for the nine months ended September 29, 2018 and September 30, 2017 primarily relate to the effect of foreign currency translation on goodwill denominated in currencies other than the U.S. dollar. See Note 4 – Acquisitions for further details on the Company's acquisitions. As of September 29, 2018, December 31, 2017 and September 30, 2017, the Company had no accumulated impairment loss on Goodwill. The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 29, 2018, December 31, 2017 and September 30, 2017, are summarized by intangible asset type below:
| September 29, 2018 |  | December 31, 2017 |  | September 30, 2017
(in millions) | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization
Intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships | $ | 735.0 |  |  | $ | (247.9 | ) |  | $ | 305.4 |  |  | $ | (238.1 | ) |  | $ | 305.7 |  |  | $ | (236.5 | )
Trade names | 178.6 |  |  | — |  |  | 75.9 |  |  | — |  |  | 89.9 |  |  | — |
Patents and other | 22.4 |  |  | (17.8 | ) |  | 22.5 |  |  | (16.6 | ) |  | 22.5 |  |  | (16.1 | )
Total | $ | 936.0 |  |  | $ | (265.7 | ) |  | $ | 403.8 |  |  | $ | (254.7 | ) |  | $ | 418.1 |  |  | $ | (252.6 | )
The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 29, 2018, December 31, 2017 and September 30, 2017, are summarized by segment below:
| September 29, 2018 |  | December 31, 2017 |  | September 30, 2017
(in millions) | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization |  | Gross Amount |  | Accumulated Amortization
Intangible assets: |  |  |  |  |  |  |  |  |  |  |
Marine Engine | $ | 618.9 |  |  | $ | (44.5 | ) |  | $ | 78.3 |  |  | $ | (38.5 | ) |  | $ | 78.6 |  |  | $ | (38.1 | )
Boat | 223.4 |  |  | (203.7 | ) |  | 223.3 |  |  | (202.8 | ) |  | 223.5 |  |  | (202.7 | )
Fitness | 93.7 |  |  | (17.5 | ) |  | 102.2 |  |  | (13.4 | ) |  | 116.0 |  |  | (11.8 | )
Total | $ | 936.0 |  |  | $ | (265.7 | ) |  | $ | 403.8 |  |  | $ | (254.7 | ) |  | $ | 418.1 |  |  | $ | (252.6 | )
In the third quarter of 2018, the Company recorded an impairment charge relating to the Cybex trade name. Refer to Note 5 – Restructuring, Exit, Integration and Impairment Activities for further details. Gross amounts and related accumulated amortization amounts include adjustments related to the impact of foreign currency translation. See Note 4 –Acquisitions for further details on intangibles acquired during 2018. Aggregate amortization expense for intangibles was $6.8 million and $11.2 million for the three months and nine months ended September 29, 2018, respectively. Aggregate amortization expense for intangibles was $2.1 million and $6.2 million for the three months and nine months ended September 30, 2017, respectively.

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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