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Segment Information
 6 Months Ended
Jun. 30, 2017
Segment Reporting [Abstract]  
Segment Information
Note 15. Segment Information
As a result of the Company's recently completed apparel joint venture in Japan in July 2016, as well as the Company's recent acquisition of OGIO in January 2017, the Company reassessed its operating segments during the first quarter of 2017 consistent with the way management reviews it's business operations on an ongoing basis. With the addition of the apparel joint venture and OGIO acquisition, the Company anticipates generating significant growth within its accessories and other product category that was previously included within the Company's golf clubs segment. As a result, and based on the Company's assessment, starting as of January 1, 2017, sales generated from golf apparel and footwear, golf bags, golf gloves, travel gear, headwear and other golf-related accessories, OGIO branded gear and accessories, retail apparel sales from the Company's joint venture in Japan, in addition to royalties from licensing of the Company’s trademarks and service marks for various soft goods will be included in the gear, accessories and other operating segment. The golf clubs segment will now consist of Callaway Golf woods, hybrids, irons and wedges, Odyssey putters, including Toulon Design putters by Odyssey, packaged sets and sales of pre-owned golf clubs. The golf balls segment consists of Callaway Golf and Strata balls that are designed, manufactured and sold by the Company. The Company's operating segments are organized on the basis of products. There are no significant intersegment transactions.
The table below contains information utilized by management to evaluate its operating segments for the interim periods presented (in thousands). Prior period amounts have been reclassified to conform with the current period presentation.
 
Three Months Ended 
 June 30,
 
Six Months Ended 
 June 30,
 
2017
 
2016(1)
 
2017
 
2016(1)
Net sales:
 
 
 
 
 
 
 
Golf Clubs
$
196,291

 
$
164,451

 
$
389,882

 
$
359,512

Golf Balls
48,767

 
46,996

 
96,991

 
88,412

Gear, Accessories and Other
59,490

 
34,147

 
126,602

 
71,723

 
$
304,548

 
$
245,594

 
$
613,475

 
$
519,647

Income before income taxes:
 
 
 
 
 
 
 
Golf Clubs
$
38,445

 
$
17,973

 
$
73,398

 
$
53,414

Golf Balls
10,939

 
7,534

 
22,460

 
18,140

Gear, Accessories and Other
11,877

 
6,696

 
21,496

 
16,158

Reconciling items(2)
(13,737
)
 
3,839

 
(30,744
)
 
(11,879
)
 
$
47,524

 
$
36,042

 
$
86,610

 
$
75,833

Additions to long-lived assets:
 
 
 
 
 
 
 
Golf Clubs
$
2,817

 
$
1,260

 
$
6,612

 
$
3,969

Golf Balls
2,553

 
629

 
5,088

 
1,572

Gear, Accessories and Other
1,024

 
316

 
1,526

 
497

 
$
6,394

 
$
2,205

 
$
13,226

 
$
6,038

 

(1)
Prior period amounts have been reclassified to conform to the current year presentation as the result of the change in operating segments as of January 1, 2017.
(2)
Reconciling items represent corporate general and administrative expenses and other income (expense) not included by management in determining segment profitability. The change in reconciling items for the three and six months ended June 30, 2017 compared to the same periods in 2016 was primarily due to a $17,662,000 gain recognized in the second quarter of 2016 in connection with the sale of approximately 10% of the Company's investment in Topgolf. For further information see Note 8 "Investments."
 
June 30, 2017
 
December 31, 2016(1)
Total Assets:(2)
 
 
 
Golf Clubs
$
257,247

 
$
277,469

Golf Balls
43,265

 
42,460

Gear, Accessories and Other
103,790

 
38,270

Reconciling items
450,862

 
443,083

 
$
855,164

 
$
801,282

Goodwill:
 
 
 
Golf Clubs
$
26,365

 
$
25,593

Golf Balls
—

 
—

Gear, Accessories and Other
5,543

 
—

 
$
31,908

 
$
25,593

 
(1)
Prior period amounts have been reclassified to conform to the current year presentation as the result of the change in operating segments as of January 1, 2017.
(2)
Total assets by reportable segment are comprised of net inventory, certain property, plant and equipment, intangible assets and goodwill. Reconciling items represent unallocated corporate assets not segregated between the three segments including cash and cash equivalents, net accounts receivable, and deferred tax assets.