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Product Warranty
 9 Months Ended
Sep. 30, 2018
Guarantees [Abstract]  
Product Warranty
Note 10. 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 following table provides a reconciliation of the activity related to the Company’s reserve for warranty expense (in thousands):
 
Three Months Ended September 30,
 
Nine Months Ended
September 30,
 
2018
 
2017
 
2018
 
2017
Beginning balance
$
8,035

 
$
5,969

 
$
6,657

 
$
5,395

Provision
3,110

 
4,371

 
8,633

 
8,495

Claims paid/costs incurred
(2,613
)
 
(2,790
)
 
(6,758
)
 
(6,340
)
Ending balance
$
8,532

 
$
7,550

 
$
8,532

 
$
7,550