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Manufacturing Realignment | 12 Months Ended
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Dec. 31, 2012
Manufacturing Realignment | Note 12. Manufacturing Realignment In May 2010, the Company announced that it was realigning its manufacturing with the intent to consolidate operations into its existing operations in Roseau, Minnesota and Spirit Lake, Iowa as well as establish a new facility in Monterrey, Mexico. As part of the realignment, the Company sold a portion of the Osceola, Wisconsin facility and outsourced certain components previously manufactured by Polaris at Osceola. The Company has since been recording transition charges, including both exit costs and startup costs, and completed the realignment in the second quarter of 2012. The cumulative exit costs pertaining to the manufacturing realignment totaled $6,937,000. The exit costs are classified within Cost of sales in the consolidated statements of income. Utilization of components of the accrued exit costs during the year ended December 31, 2012, 2011, and 2010 was as follows (in thousands):
2012 |  | Balance December 31, 2011 |  |  | Amount provided for During 2012 |  |  | Amount Paid During 2012 |  |  | Balance December 31, 2012 |
Termination benefits |  | $ | 2,234 |  |  | $ | 125 |  |  | $ | (2,359 | ) |  | $ | — |
Other associated costs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total Exit Costs |  | $ | 2,234 |  |  | $ | 125 |  |  | $ | (2,359 | ) |  | $ | — |
2011 |  | Balance December 31, 2010 |  |  | Amount provided for During 2011 |  |  | Amount Paid During 2011 |  |  | Balance December 31, 2011 |
Termination benefits |  | $ | 4,843 |  |  | $ | 980 |  |  | $ | (3,589 | ) |  | $ | 2,234 |
Other associated costs |  |  | 619 |  |  |  | 368 |  |  |  | (987 | ) |  |  | — |
Total Exit Costs |  | $ | 5,462 |  |  | $ | 1,348 |  |  | $ | (4,576 | ) |  | $ | 2,234 |
2010 |  | Balance December 31, 2009 |  |  | Amount provided for During 2010 |  |  | Amount Paid During 2010 |  |  | Balance December 31, 2010 |
Termination benefits |  |  | — |  |  | $ | 4,843 |  |  |  | — |  |  | $ | 4,843 |
Other associated costs |  |  | — |  |  |  | 621 |  |  | $ | (2 | ) |  |  | 619 |
Total Exit Costs |  | $ | — |  |  | $ | 5,464 |  |  | $ | (2 | ) |  | $ | 5,462 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -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=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -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=6394695&loc=d3e140864-122747 + Details
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