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Joint Venture | 9 Months Ended
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Sep. 30, 2017
Noncontrolling Interest [Abstract] |
Joint Venture | Note 7. Joint Venture Effective July 1, 2016, the Company completed a joint venture, Callaway Apparel K.K. with its long-time apparel licensee, TSI Groove & Sports Co, Ltd., ("TSI"), a premier apparel manufacturer in Japan. The joint venture designs, manufactures and distributes Callaway-branded apparel, footwear and headwear in Japan. The Company contributed $10,556,000, primarily in cash, for a 52% ownership of the joint venture, and TSI contributed $9,744,000, primarily in inventory, for the remaining 48%. The Company has a majority voting percentage on matters pertaining to the business operations and significant management decisions of the joint venture, and as such, the Company consolidates the financial results of the joint venture with the financial results of the Company. The joint venture is consolidated one month in arrears. As a result of the consolidation, during the three and nine months ended September 30, 2017, the Company recorded net income attributable to the non-controlling interest of $29,000 and $251,000, respectively, in its consolidated condensed statement of operations, and $127,000 during both the three and nine months ended September 30, 2016. During the nine months ended September 30, 2017, the joint venture paid a dividend of $974,000 to TSI, which was recorded as a reduction in non-controlling interests in the consolidated condensed financial statements as of September 30, 2017. Total non-controlling interests on the Company's consolidated condensed financial statements was $9,147,000 and $9,694,000 at September 30, 2017 and December 31, 2016, respectively.

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- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=64809438&loc=SL4573702-111684 + Details
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