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Product Warranty
 9 Months Ended
Sep. 30, 2016
Guarantees [Abstract]  
Product Warranty
Note 8. Product Warranty
The Company has a stated two-year warranty policy for its golf clubs. The Company’s policy is to accrue the estimated cost of satisfying future warranty claims at the time the sale is recorded. In estimating its future warranty obligations, the Company considers various relevant factors, including the Company’s stated warranty policies and practices, the historical frequency of claims, and the cost to replace or repair its products under warranty.
The following table provides a reconciliation of the activity related to the Company’s reserve for accrued warranty expense (in thousands):
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
2016
 
2015
 
2016
 
2015
Beginning balance
$
6,172

 
$
6,447

 
$
5,706

 
$
5,607

Provision
1,163

 
1,052

 
4,403

 
4,321

Claims paid/costs incurred
(1,820
)
 
(1,484
)
 
(4,594
)
 
(3,913
)
Ending balance
$
5,515

 
$
6,015

 
$
5,515

 
$
6,015