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Segment Information | 9 Months Ended
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Sep. 30, 2017
Segment Reporting [Abstract] |
Segment Information | As a result of the Company's apparel joint venture in Japan established in July 2016, as well as the Company's acquisition of OGIO in January 2017, the Company reassessed its operating segments during the first quarter of 2017 consistent with the way management reviews its business operations on an ongoing basis. With the addition of the apparel joint venture and the 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, as of January 1, 2017 the Company began including sales generated from golf apparel and footwear, golf bags, golf gloves, travel gear, headwear and other golf-related accessories, OGIO branded gear and accessories, TravisMathew branded apparel, 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 in the gear, accessories and other operating segment. The golf clubs segment now consists 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. Prior period amounts have been reclassified to reflect these changes. The golf balls segment continues to consist of Callaway Golf and Strata golf 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).
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2017 |  | 2016(1) |  | 2017 |  | 2016(1)
Net sales: |  |  |  |  |  |  |
Golf Clubs | $ | 146,113 |  |  | $ | 121,228 |  |  | $ | 535,995 |  |  | $ | 480,740 |
Golf Balls | 39,071 |  |  | 32,640 |  |  | 136,062 |  |  | 121,052 |
Gear, Accessories and Other | 58,420 |  |  | 33,982 |  |  | 185,022 |  |  | 105,705 |
| $ | 243,604 |  |  | $ | 187,850 |  |  | $ | 857,079 |  |  | $ | 707,497 |
Income before income taxes: |  |  |  |  |  |  |
Golf Clubs | $ | 10,420 |  |  | $ | 2,224 |  |  | $ | 83,818 |  |  | $ | 55,638 |
Golf Balls | 5,040 |  |  | 3,845 |  |  | 27,500 |  |  | 21,985 |
Gear, Accessories and Other | 6,420 |  |  | 595 |  |  | 27,916 |  |  | 16,753 |
Reconciling items(2) | (17,305 | ) |  | (11,109 | ) |  | (48,049 | ) |  | (22,988 | )
| $ | 4,575 |  |  | $ | (4,445 | ) |  | $ | 91,185 |  |  | $ | 71,388 |
Additions to long-lived assets: |  |  |  |  |  |  |
Golf Clubs | $ | 1,316 |  |  | $ | 4,339 |  |  | $ | 7,928 |  |  | $ | 8,308 |
Golf Balls | 2,784 |  |  | 1,135 |  |  | 7,872 |  |  | 2,707 |
Gear, Accessories and Other | 767 |  |  | 1,244 |  |  | 2,293 |  |  | 1,741 |
| $ | 4,867 |  |  | $ | 6,718 |  |  | $ | 18,093 |  |  | $ | 12,756 |
(1) | Prior period amounts have been reclassified to conform to the current year presentation as a 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 increase in reconciling items for the three and nine months ended September 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 10.0% of the Company's investment in Topgolf, as well as increases in marketing expense and employee costs. For further information on the Company's investment in Topgolf, see Note 8 "Investments."
| September 30, 2017 |  | December 31, 2016(1)
Total Assets:(2) |  |  |
Golf Clubs | $ | 256,318 |  |  | $ | 277,469 |
Golf Balls | 47,198 |  |  | 42,460 |
Gear, Accessories and Other | 229,416 |  |  | 38,270 |
Reconciling items | 403,051 |  |  | 443,083 |
| $ | 935,983 |  |  | $ | 801,282 |
Goodwill: |  |  |
Golf Clubs | $ | 26,770 |  |  | $ | 25,593 |
Golf Balls | — |  |  | — |
Gear, Accessories and Other | 29,321 |  |  | — |
| $ | 56,091 |  |  | $ | 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. The increase in total assets for Gear, Accessories and Other was primarily due to the acquisitions of OGIO in January 2017 and TravisMathew in August 2017. Reconciling items represent unallocated corporate assets not segregated between the three segments including cash and cash equivalents, net accounts receivable, and deferred tax assets.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 + Details
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