XML 58 R36.htm IDEA: XBRL DOCUMENT
v3.20.4

Restructuring, Exit, Impairment and Integration Activities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Restructuring Cost and Reserve [Line Items] |
Summary of the Expense Associated with Restructuring, Exit, Impairment and Integration Activities | The following table is a summary of the net expense associated with the restructuring, exit and impairment activities.
(in millions) | 2020 |  | 2019 |  | 2018
Restructuring and exit activities: |  |  |  |  |
Employee termination and other benefits | $ | 3.0 |  |  | $ | 11.7 |  |  | $ | 9.5 |
Current asset write-downs | — |  |  | 0.5 |  |  | 18.9 |
Professional fees | 0.1 |  |  | 3.1 |  |  | 8.0 |
Other (A) | 0.5 |  |  | 0.5 |  |  | 10.7 |
Asset disposition and impairment actions: |  |  |  |  |
Definite-lived and other asset impairments | 0.5 |  |  | 3.0 |  |  | 12.7 |
Valuation (reversal) allowance on disposal group | — |  |  | — |  |  | (5.0) |
Total restructuring, exit and impairment charges | $ | 4.1 |  |  | $ | 18.8 |  |  | $ | 54.8 |
(A) The charges in 2018 primarily relate to warranty adjustments in connection with the wind-down of Sport Yacht & Yachts.
Schedule of Restructuring Reserve by Segment [Table Text Block] | The following tables summarize the change in accrued restructuring, exit and impairment charges within Accrued expenses in the Consolidated Balance Sheets for the years ended December 31, 2020, 2019 and 2018:
| Dec 31, 2019 |  | 2020 Activity |  | Dec 31, 2020
(in millions) | Accrued Charges |  | Total Charges |  | Non-Cash Charges |  | Payments (A) |  | Accrued Charges (B)
Parts & Accessories | $ | 1.2 |  |  | $ | 0.8 |  |  | $ | — |  |  | $ | (1.7) |  |  | $ | 0.3 |
Boat | 6.1 |  |  | 1.3 |  |  | (0.5) |  |  | (5.7) |  |  | 1.2 |
Corporate | 1.5 |  |  | 2.0 |  |  | — |  |  | (1.8) |  |  | 1.7 |
Total | $ | 8.8 |  |  | $ | 4.1 |  |  | $ | (0.5) |  |  | $ | (9.2) |  |  | $ | 3.2 |
| Dec 31, 2018 |  | 2019 Activity |  | Dec 31, 2019
(in millions) | Accrued Charges |  | Total Charges |  | Non-Cash Charges |  | Payments (A) |  | Accrued Charges
Parts & Accessories | $ | — |  |  | $ | 4.6 |  |  | $ | — |  |  | $ | (3.4) |  |  | $ | 1.2 |
Boat | 15.4 |  |  | 9.7 |  |  | (3.5) |  |  | (15.5) |  |  | 6.1 |
Corporate | 0.7 |  |  | 4.5 |  |  | — |  |  | (3.7) |  |  | 1.5 |
Total | $ | 16.1 |  |  | $ | 18.8 |  |  | $ | (3.5) |  |  | $ | (22.6) |  |  | $ | 8.8 |
| Dec 31, 2017 |  | 2018 Activity |  | Dec 31, 2018
(in millions) | Accrued Charges |  | Total Charges |  | Non-Cash Charges |  | Payments (A) |  | Accrued Charges
Boat | $ | 3.7 |  |  | $ | 54.1 |  |  | $ | (26.6) |  |  | $ | (15.8) |  |  | $ | 15.4 |
Corporate | — |  |  | 0.7 |  |  | — |  |  | — |  |  | 0.7 |
Total | $ | 3.7 |  |  | $ | 54.8 |  |  | $ | (26.6) |  |  | $ | (15.8) |  |  | $ | 16.1 |
(A) Cash payments may include payments related to prior period charges. (B) The accrued charges as of December 31, 2020 are expected to be paid during 2021.
Actions Initiated in 2020 [Member] |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring, Exit, Impairment and Integration Charges by Type of Cost and Reportable Segment [Table Text Block] | The following table is a summary of the expenses associated with the restructuring, exit and impairment activities for the year ended December 31, 2020, related to actions initiated in 2020:
(in millions) | Parts & Accessories |  | Boat |  | Corporate |  | Total
Restructuring and exit activities: |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.5 |  |  | $ | 0.4 |  |  | $ | 1.8 |  |  | $ | 2.7 |
Other | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
Asset disposition and impairment actions: |  |  |  |  |  |  |
Definite-lived and other asset impairments | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
Total restructuring, exit and impairment charges | $ | 0.5 |  |  | $ | 1.4 |  |  | $ | 1.8 |  |  | $ | 3.7 |
Actions Initiated in 2019 [Member] |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring, Exit, Impairment and Integration Charges by Type of Cost and Reportable Segment [Table Text Block] | The following table is a summary of the expenses associated with the restructuring, exit and impairment activities for the year ended December 31, 2020 and December 31, 2019, related to actions initiated in 2019:
| December 31, 2020 |  | December 31, 2019
(in millions) | Parts & Accessories |  | Boat |  | Corporate |  | Total |  | Parts & Accessories |  | Boat |  | Corporate |  | Total
Restructuring and exit activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination and other benefits | $ | 0.3 |  |  | $ | (0.1) |  |  | $ | 0.1 |  |  | $ | 0.3 |  |  | $ | 4.6 |  |  | $ | 4.0 |  |  | $ | 3.1 |  |  | $ | 11.7 |
Current asset write-downs | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
Professional fees | — |  |  | — |  |  | 0.1 |  |  | 0.1 |  |  | — |  |  | 1.7 |  |  | 1.4 |  |  | 3.1 |
Other | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
Asset disposition and impairment actions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Definite-lived and other asset impairments | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3.0 |  |  | — |  |  | 3.0 |
Total restructuring, exit and impairment charges | $ | 0.3 |  |  | $ | (0.1) |  |  | $ | 0.2 |  |  | $ | 0.4 |  |  | $ | 4.6 |  |  | $ | 9.7 |  |  | $ | 4.5 |  |  | $ | 18.8 |
Actions Initiated in 2018 [Member] |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring, Exit, Impairment and Integration Charges by Type of Cost and Reportable Segment [Table Text Block] | The following table is a summary of the expenses associated with the restructuring, exit and impairment activities for the year ended December 31, 2018, related to actions initiated in 2018:
(in millions) |  |  |  |  |  |  |  |  |  |  |  |  | Boat |  | Corporate |  | Total
Restructuring and exit activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination and other benefits |  |  |  |  |  |  |  |  |  |  |  |  | $ | 4.7 |  |  | $ | 0.7 |  |  | $ | 5.4 |
Current asset write-downs |  |  |  |  |  |  |  |  |  |  |  |  | 18.9 |  |  | — |  |  | 18.9 |
Professional fees |  |  |  |  |  |  |  |  |  |  |  |  | 3.9 |  |  | — |  |  | 3.9 |
Other |  |  |  |  |  |  |  |  |  |  |  |  | 10.7 |  |  | — |  |  | 10.7 |
Asset disposition and impairment actions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Definite-lived and other asset impairments |  |  |  |  |  |  |  |  |  |  |  |  | 12.7 |  |  | — |  |  | 12.7 |
Total restructuring, exit and impairment charges |  |  |  |  |  |  |  |  |  |  |  |  | $ | 50.9 |  |  | $ | 0.7 |  |  | $ | 51.6 |
Actions Initiated in 2017 [Member] |
Restructuring Cost and Reserve [Line Items] |
Schedule of Restructuring, Exit, Impairment and Integration Charges by Type of Cost and Reportable Segment [Table Text Block] | The following table is a summary of the expense associated with the restructuring, exit and impairment activities within the Boat segment, for the year ended December 31, 2018, related to actions initiated in 2017:
(in millions) |
Restructuring and exit activities: |
Employee termination and other benefits | $ | 4.1 |
Professional fees | 4.1 |
Asset disposition and impairment actions: |
Valuation allowance (reversal) on disposal | (5.0) |
Total restructuring, exit, integration and impairment charges | $ | 3.2 |

X
- Definition Schedule of restructuring, exit and impairment charges by type of cost and reportable segment + References No definition available. + Details
Name: | bcorp_ScheduleofrestructuringexitandimpairmentchargesbytypeofcostandreportablesegmentTableTextBlock
Namespace Prefix: | bcorp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RestructuringCostAndReserveLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | bcorp_SummaryOfChargesByTypeOfCostAssociatedWithRestructuringExitAndImpairmentActivitiesAxis=bcorp_ActionsInitiatedIn2020Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | bcorp_SummaryOfChargesByTypeOfCostAssociatedWithRestructuringExitAndImpairmentActivitiesAxis=bcorp_ActionsInitiatedin2019Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | bcorp_SummaryOfChargesByTypeOfCostAssociatedWithRestructuringExitAndImpairmentActivitiesAxis=bcorp_ActionsInitiatedin2018Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | bcorp_SummaryOfChargesByTypeOfCostAssociatedWithRestructuringExitAndImpairmentActivitiesAxis=bcorp_Actionsinitiatedin2017Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |