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Segment Information (Tables) | 12 Months Ended
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Dec. 31, 2018
Segment Reporting [Abstract] |
Information Utilized by Management to Evaluate its Operating Segments | The table below contains information utilized by management to evaluate its operating segments.
| Years Ended December 31,
| 2018 |  | 2017 |  | 2016
| (In thousands)
Net sales: |  |  |  |  |
Golf Clubs | $ | 717,293 |  |  | $ | 643,096 |  |  | $ | 582,381 |
Golf Balls | 195,654 |  |  | 162,546 |  |  | 152,261 |
Gear, Accessories and Other | 329,887 |  |  | 243,094 |  |  | 136,550 |
| $ | 1,242,834 |  |  | $ | 1,048,736 |  |  | $ | 871,192 |
Income (loss) before income tax: |  |  |  |  |
Golf Clubs | $ | 104,177 |  |  | $ | 77,018 |  |  | $ | 48,489 |
Golf Balls | 27,887 |  |  | 26,854 |  |  | 23,953 |
Gear, Accessories and Other | 56,620 |  |  | 30,631 |  |  | 18,223 |
Reconciling items(1) | (57,412 | ) |  | (66,448 | ) |  | (32,272 | )
| $ | 131,272 |  |  | $ | 68,055 |  |  | $ | 58,393 |
Identifiable assets:(2) |  |  |  |  |
Golf Clubs | $ | 343,506 |  |  | $ | 321,265 |  |  | $ | 276,654 |
Golf Balls | 94,098 |  |  | 57,120 |  |  | 45,758 |
Gear, Accessories and Other | 269,432 |  |  | 236,515 |  |  | 35,788 |
Reconciling items(3) | 345,908 |  |  | 376,257 |  |  | 443,082 |
| $ | 1,052,944 |  |  | $ | 991,157 |  |  | $ | 801,282 |
Additions to long-lived assets:(3) |  |  |  |  |
Golf Clubs | $ | 9,176 |  |  | $ | 11,396 |  |  | $ | 6,163 |
Golf Balls | 18,602 |  |  | 12,178 |  |  | 6,585 |
Gear, Accessories and Other | 9,712 |  |  | 3,790 |  |  | 2,050 |
| $ | 37,490 |  |  | $ | 27,364 |  |  | $ | 14,798 |
Goodwill: |  |  |  |  |
Golf Clubs | $ | 26,183 |  |  | $ | 26,904 |  |  | $ | 25,593 |
Golf Balls | — |  |  | — |  |  | — |
Gear, Accessories and Other(4) | 29,633 |  |  | 29,525 |  |  | — |
| $ | 55,816 |  |  | $ | 56,429 |  |  | $ | 25,593 |
Depreciation and amortization: |  |  |  |  |
Golf Clubs | $ | 3,239 |  |  | $ | 8,769 |  |  | $ | 8,509 |
Golf Balls | 7,926 |  |  | 4,496 |  |  | 4,355 |
Gear, Accessories and Other | 8,783 |  |  | 4,340 |  |  | 3,722 |
| $ | 19,948 |  |  | $ | 17,605 |  |  | $ | 16,586 |
(1) | Reconciling items represent the deduction of corporate general and administration expenses and other income (expenses), which are not utilized by management in determining segment profitability. In 2018, reconciling items include $7,261,000 of net foreign currency exchange gains, and $3,661,000 of transaction costs associated with the Jack Wolfskin acquisition that was completed in January 2019. Reconciling items in 2017 include $11,264,000 of transaction and transitional costs associated with the acquisitions of OGIO and TravisMathew in 2017, and net foreign currency exchange losses of $6,880,000. In 2016, reconciling items include a $17,662,000 gain in connection with the sale of approximately 10.0% of the Company's investment in Topgolf (see Note 8) and net foreign currency exchange losses of $2,691,000.
(2) | Identifiable assets are comprised of net inventory, certain property, plant and equipment, intangible assets and goodwill. Reconciling items represent unallocated corporate assets not segregated between the three segments including cash and cash equivalents, net accounts receivable, and deferred tax assets. The $30,349,000 decrease in reconciling items in 2018 compared to 2017 was primarily due to decreases of $21,693,000 in cash and cash equivalents and $16,319,000 in deferred tax assets related to utilization of net operating losses, tax credits, and tax reform regulations released in 2018. The $66,825,000 decrease in reconciling items in 2017 compared to 2016 was primarily due a $40,301,000 decrease in cash and cash equivalents primarily to fund the OGIO and TravisMathew acquisitions in 2017, combined with a $23,535,000 decrease in net deferred tax assets primarily due to the utilization of net operating losses and the reevaluation of deferred tax assets as a result of the Tax Act.
(3) | Additions to long-lived assets are comprised of purchases of property, plant and equipment.
(4) | The $30,836,000 increase in goodwill in 2017 compared to 2016 was primarily as a result of the acquisitions of OGIO and TravisMathew in 2017.
Net Sales By Product Category | The Company’s net sales by product category are as follows:
| Years Ended December 31,
| 2018 |  | 2017 |  | 2016
| (In thousands)
Net sales: |  |  |  |  |
Woods | $ | 304,459 |  |  | $ | 307,865 |  |  | $ | 216,094 |
Irons | 316,463 |  |  | 250,636 |  |  | 278,562 |
Putters | 96,371 |  |  | 84,595 |  |  | 87,725 |
Golf Balls | 195,654 |  |  | 162,546 |  |  | 152,261 |
Accessories and Other | 329,887 |  |  | 243,094 |  |  | 136,550 |
| $ | 1,242,834 |  |  | $ | 1,048,736 |  |  | $ | 871,192 |
Revenues and Long Lived Assets | Long-lived assets are based on location of domicile.
| Sales |  | Long-Lived Assets(1)
| (In thousands)
2018 |  |  |
United States | $ | 706,332 |  |  | $ | 422,803 |
Europe | 149,602 |  |  | 6,855 |
Japan | 223,707 |  |  | 8,723 |
Rest of Asia | 92,026 |  |  | 4,200 |
Other foreign countries | 71,167 |  |  | 10,378 |
| $ | 1,242,834 |  |  | $ | 452,959 |
2017(2) |  |  |
United States | $ | 564,648 |  |  | $ | 403,493 |
Europe | 140,947 |  |  | 7,681 |
Japan | 199,372 |  |  | 7,635 |
Rest of Asia | 76,530 |  |  | 3,717 |
Other foreign countries | 67,239 |  |  | 11,248 |
| $ | 1,048,736 |  |  | $ | 433,774 |
2016 |  |  |
United States | $ | 447,613 |  |  | $ | 199,617 |
Europe | 122,805 |  |  | 7,260 |
Japan | 170,760 |  |  | 6,201 |
Rest of Asia | 67,099 |  |  | 2,668 |
Other foreign countries | 62,915 |  |  | 10,405 |
| $ | 871,192 |  |  | $ | 226,151 |
(1) | Long-lived assets include all non-current assets of the Company except deferred tax assets.
(2) | Prior period amounts have been reclassified to conform to current year presentation of regional sales related to OGIO-branded products.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
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