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Segment Information (Tables)
 9 Months Ended
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.