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Segment Information (Tables) | 9 Months Ended
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Sep. 30, 2017
Segment Reporting [Abstract] |
Operating Segments | 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 Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: 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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599 + Details
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