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Goodwill and Intangible Assets | 9 Months Ended
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Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Note 8. Goodwill and Intangible Assets Goodwill at September 30, 2019 increased to $201,044,000 from $55,816,000 at December 31, 2018. This $145,228,000 increase was primarily due to the Jack Wolfskin acquisition in January 2019 (see Note 4), which increased goodwill by $152,237,000. The remaining change was related to changes in foreign currency rates period over period. The Company's goodwill is reported in the Golf Equipment and Apparel, Gear and Other operating segments (see Note 18). In accordance with ASC Topic 350, “Intangibles—Goodwill and Other,” the Company’s goodwill and non-amortizing intangible assets are subject to an annual impairment test or more frequently when impairment indicators are present. There were no impairment charges recognized during the three and nine months ended September 30, 2019 and 2018. The following sets forth the intangible assets by major asset class (dollars in thousands):
| Useful Life (Years) |  | September 30, 2019 |  | December 31, 2018
| Gross |  | Accumulated Amortization |  | Net Book Value |  | Gross |  | Accumulated Amortization |  | Net Book Value
Non-Amortizing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade name, trademark and trade dress and other | NA |  | $ | 447,243 |  |  |  | $ | — |  |  |  | $ | 447,243 |  |  | $ | 218,364 |  |  |  | $ | — |  |  |  | $ | 218,364 |
Amortizing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Patents | 2-16 |  | 31,581 |  |  |  | 31,581 |  |  |  | — |  |  | 31,581 |  |  |  | 31,543 |  |  |  | 38 |
Distributor, customer relationships and other | 1-10 |  | 52,837 |  |  |  | 13,031 |  |  |  | 39,806 |  |  | 15,780 |  |  |  | 9,490 |  |  |  | 6,290 |
Total intangible assets |  |  | $ | 531,661 |  |  |  | $ | 44,612 |  |  |  | $ | 487,049 |  |  | $ | 265,725 |  |  |  | $ | 41,033 |  |  |  | $ | 224,692 |
Aggregate amortization expense on intangible assets was approximately $1,113,000 and $266,000 for the three months ended September 30, 2019 and 2018, respectively, and $3,579,000 and $800,000 for the nine months ended September 30, 2019 and 2018, respectively. Amortization expense related to intangible assets at September 30, 2019 in each of the next five fiscal years and beyond is expected to be incurred as follows (in thousands):
Remainder of 2019 | $ | 1,207 |
2020 | 4,780 |
2021 | 4,724 |
2022 | 4,548 |
2023 | 4,409 |
Thereafter | 20,138 |
| $ | 39,806 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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