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Product Warranty
 6 Months Ended
Jun. 30, 2019
Guarantees [Abstract]  
Product Warranty
Note 11. Product Warranty
The Company has a stated two-year warranty policy for its golf clubs and Jack Wolfskin gear, as well as a limited lifetime warranty for OGIO gear. 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 warranty provision for the three and six months ended June 30, 2019 includes the warranty reserves assumed in connection with the Jack Wolfskin acquisition (see Note 4).
The following table provides a reconciliation of the activity related to the Company’s reserve for warranty expense (in thousands):
 
Three Months Ended June 30,
 
Six Months Ended
June 30,
 
2019
 
2018
 
2019
 
2018
Beginning balance
$
10,783

 
$
7,311

 
$
7,610

 
$
6,657

Provision
2,127

 
3,157

 
4,606

 
5,523

Provision liability assumed from acquisition
273

 
—

 
2,600

 
—

Claims paid/costs incurred
(2,207
)
 
(2,433
)
 
(3,840
)
 
(4,145
)
Ending balance
$
10,976

 
$
8,035

 
$
10,976

 
$
8,035