XML 37 R27.htm IDEA: XBRL DOCUMENT v3.10.0.1

Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2018

Revenue Recognition [Abstract]

Allowance For Doubtful Accounts

	Three Months Ended September 30,								Nine Months Ended September 30,
	2018				2017				2018				2017
	(in thousands)
Beginning balance	$	3,675			$	3,607			$	4,447			$	5,728
Provision for credit losses	2,270				1,063				1,986				1,854
Write-off of uncollectible amounts, net of recoveries	(307		)		(113		)		(795		)		(3,025		)
Ending balance	$	5,638			$	4,557			$	5,638			$	4,557

Disaggregation of Revenue

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

	Three Months Ended September 30, 2018
	Operating Segments
	Golf Clubs				Golf Balls				Gear, Accessories & Other				Total
Major product category:
Woods	$	52,420			$	—			$	—			$	52,420
Irons	65,098				—				—				65,098
Putters	24,878				—				—				24,878
Golf Balls	—				44,661				—				44,661
Gear, Accessories and Other	—				—				75,597				75,597
	$	142,396			$	44,661			$	75,597			$	262,654

	Nine Months Ended September 30, 2018
	Operating Segments
	Golf Clubs				Golf Balls				Gear, Accessories & Other				Total
Major product category:
Woods	$	275,180			$	—			$	—			$	275,180
Irons	271,366				—				—				271,366
Putters	86,093				—				—				86,093
Golf Balls	—				165,465				—				165,465
Gear, Accessories and Other	—				—				264,052				264,052
	$	632,639			$	165,465			$	264,052			$	1,062,156

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 (in thousands):

	Three Months Ended September 30, 2018
Major Geographic Region:
United States		$	142,048
Europe		33,086
Japan		54,434
Rest of Asia		20,878
Other foreign countries		12,208
		$	262,654

	Nine Months Ended September 30, 2018
Major Geographic Region:
United States		$	608,768
Europe		130,613
Japan		183,375
Rest of Asia		78,712
Other foreign countries		60,688
		$	1,062,156

X

- Definition

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

+ References

No definition available.

+ Details

Name:	ely_AllowanceForDoubtfulAccountsTableTextBlock
Namespace Prefix:	ely_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueRecognitionAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration