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Product Warranty | 9 Months Ended
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Sep. 30, 2017
Guarantees [Abstract] |
Product Warranty | Note 9. 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 increase in warranty expense for the three and nine months ended September 30, 2017, compared to the same periods in the prior year, was primarily due to additional claims related to certain 2015 putter models. The Company believes it has resolved the quality issues related to these putters. 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,
| 2017 |  | 2016 |  | 2017 |  | 2016
Beginning balance | $ | 5,969 |  |  | $ | 6,172 |  |  | $ | 5,395 |  |  | $ | 5,706 |
Provision | 4,371 |  |  | 1,163 |  |  | 8,495 |  |  | 4,403 |
Claims paid/costs incurred | (2,790 | ) |  | (1,820 | ) |  | (6,340 | ) |  | (4,594 | )
Ending balance | $ | 7,550 |  |  | $ | 5,515 |  |  | $ | 7,550 |  |  | $ | 5,515 |

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- Definition The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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