XML 59 R39.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Stock-Based Compensation (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Schedule of Stock-Based Compensation Expense | Stock-based compensation expense consisted of the following:
|  | Year Ended December 31,
(in thousands) |  | 2018 |  | 2017 |  | 2016
Cost of sales |  | $ | 250 |  |  | $ | 243 |  |  | $ | 233 |
SG&A expense |  | 14,041 |  |  | 11,043 |  |  | 10,753 |
Pre-tax stock-based compensation expense |  | 14,291 |  |  | 11,286 |  |  | 10,986 |
Income tax benefits |  | (3,218 | ) |  | (1,778 | ) |  | (3,969 | )
Total stock-based compensation expense, net of tax |  | $ | 11,073 |  |  | $ | 9,508 |  |  | $ | 7,017 |
Schedule of Weighted Average Assumptions | The following table presents the weighted average assumptions for stock options granted in the years ended December 31:
|  | 2018 |  | 2017 |  | 2016
Expected option term |  | 4.50 years |  | 4.54 years |  | 4.63 years
Expected stock price volatility |  | 28.39% |  | 28.91% |  | 29.79%
Risk-free interest rate |  | 2.47% |  | 1.73% |  | 1.17%
Expected annual dividend yield |  | 1.15% |  | 1.29% |  | 1.20%
Weighted average grant date fair value |  | $18.86 |  | $13.11 |  | $13.38
Summary of Stock Option Activity | The following table summarizes stock option activity under the Plan:
|  | Number of Shares |  | Weighted Average Exercise Price |  | Weighted Average Remaining Contractual Life |  | Aggregate Intrinsic Value (in thousands)
Options outstanding at January 1, 2016 |  | 2,288,870 |  |  | $ | 32.69 |  |  | 6.50 |  | $ | 38,209 |
Granted |  | 430,544 |  |  | 56.63 |  |  |  |  |
Cancelled |  | (117,699 | ) |  | 47.33 |  |  |  |  |
Exercised |  | (450,173 | ) |  | 29.25 |  |  |  |  |
Options outstanding at December 31, 2016 |  | 2,151,542 |  |  | 37.40 |  |  | 6.39 |  | 45,253 |
Granted |  | 540,537 |  |  | 55.90 |  |  |  |  |
Cancelled |  | (246,450 | ) |  | 50.62 |  |  |  |  |
Exercised |  | (675,742 | ) |  | 29.52 |  |  |  |  |
Options outstanding at December 31, 2017 |  | 1,769,887 |  |  | 44.22 |  |  | 6.69 |  | 48,962 |
Granted |  | 402,010 |  |  | 76.48 |  |  |  |  |
Cancelled |  | (67,440 | ) |  | 60.75 |  |  |  |  |
Exercised |  | (499,836 | ) |  | 36.98 |  |  |  |  |
Options outstanding at December 31, 2018 |  | 1,604,621 |  |  | $ | 53.86 |  |  | 6.95 |  | $ | 48,703 |
Options vested and expected to vest at December 31, 2018 |  | 1,542,039 |  |  | $ | 53.31 |  |  | 6.88 |  | $ | 47,647 |
Options exercisable at December 31, 2018 |  | 703,049 |  |  | $ | 40.39 |  |  | 5.16 |  | $ | 30,727 |
Schedule Of Weighted Average Assumptions for Restricted Stock Units | The following table presents the weighted average assumptions for restricted stock units granted in the years ended December 31:
|  | 2018 |  | 2017 |  | 2016
Vesting period |  | 3.77 years |  | 3.87 years |  | 3.57 years
Expected annual dividend yield |  | 1.15% |  | 1.30% |  | 1.08%
Estimated average grant date fair value per restricted stock unit granted |  | $73.74 |  | $52.45 |  | $55.93
Summary of Restricted Stock Unit Activity | The following table summarizes the restricted stock unit activity under the Plan:
|  | Number of Shares |  | Weighted Average Grant Date Fair Value Per Share
Restricted stock units outstanding at January 1, 2016 |  | 553,289 |  |  | $ | 38.85 |
Granted |  | 205,734 |  |  | 55.93 |
Vested |  | (235,059 | ) |  | 33.98 |
Forfeited |  | (57,489 | ) |  | 46.35 |
Restricted stock units outstanding at December 31, 2016 |  | 466,475 |  |  | 47.23 |
Granted |  | 270,169 |  |  | 52.45 |
Vested |  | (176,654 | ) |  | 42.32 |
Forfeited |  | (110,515 | ) |  | 48.13 |
Restricted stock units outstanding at December 31, 2017 |  | 449,475 |  |  | 52.07 |
Granted |  | 197,299 |  |  | 73.74 |
Vested |  | (155,847 | ) |  | 50.97 |
Forfeited |  | (66,926 | ) |  | 53.19 |
Restricted stock units outstanding at December 31, 2018 |  | 424,001 |  |  | $ | 62.38 |

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of restricted stock units. + References No definition available. + Details
Name: | colm_ScheduleOfShareBasedPaymentAwardsRestrictedStockUnitsValuationAssumptionsTableTextBlock
Namespace Prefix: | colm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration