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Product Warranty
 9 Months Ended
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