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Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

Revenue Recognition [Abstract]

Allowance For Doubtful Accounts

The following table provides a reconciliation of the activity related to the Company’s allowance for credit losses (in thousands):

	Three Months Ended June 30,								Six Months Ended June 30,
	2018				2017				2018				2017
Beginning balance	$	3,809			$	3,700			$	4,447			$	5,728
Increase (decrease) in the provision for credit losses	311				54				(284		)		791
Write-off of uncollectible amounts, net of recoveries	(445		)		(147		)		(488		)		(2,912		)
Ending balance	$	3,675			$	3,607			$	3,675			$	3,607

Disaggregation of Revenue

The following table presents the Company's revenue disaggregated by major product category and operating segment (in thousands):

	Three Months Ended June 30, 2018
	Operating Segments
	Golf Clubs				Golf Balls				Gear, Accessories & Other				Total
Major product category:
Woods	$	93,958			$	—			$	—			$	93,958
Irons	111,059				—				—				111,059
Putters	27,785				—				—				27,785
Golf Balls	—				65,882				—				65,882
Gear, Accessories and Other	—				—				97,627				97,627
	$	232,802			$	65,882			$	97,627			$	396,311

	Six Months Ended June 30, 2018
	Operating Segments
	Golf Clubs				Golf Balls				Gear, Accessories & Other				Total
Major product category:
Woods	$	222,760			$	—			$	—			$	222,760
Irons	206,268				—				—				206,268
Putters	61,215				—				—				61,215
Golf Balls	—				120,804				—				120,804
Gear, Accessories and Other	—				—				188,455				188,455
	$	490,243			$	120,804			$	188,455			$	799,502

The Company sells its golf clubs and golf ball products as well as its gear and accessories in the United States and internationally, with its principal international markets being Japan and Europe. Sales of golf clubs, golf balls and gear and accessories in each region are generally proportional to the Company's consolidated net sales by operating segment as a percentage of total consolidated net sales. Sales of gear and accessories in Japan are proportionally higher relative to the size of that region due to sales from the Company's apparel joint venture in Japan.

The following table presents information about the geographical areas in which the Company operates. Revenues are attributed to the location to which the product was shipped.

	Three Months Ended June 30, 2018
Major Geographic Region:	(In thousands)
United States	$	233,373
Europe	46,325
Japan	59,666
Rest of Asia	33,059
Other foreign countries	23,888
	$	396,311

	Six Months Ended June 30, 2018
Major Geographic Region:
United States	$	468,534
Europe	97,527
Japan	128,941
Rest of Asia	57,834
Other foreign countries	46,666
	$	799,502

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- Definition

Tabular disclosure of the changes in the allowance for doubtful accounts.

+ References

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

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