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Product Warranty | 3 Months Ended
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Mar. 31, 2020
Guarantees [Abstract] |
Product Warranty | Note 12. Product Warranty The Company has a stated two-year warranty policy for its golf clubs and certain Jack Wolfskin gear, as well as a limited lifetime warranty for its OGIO line of products. 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 Company’s estimates for calculating the warranty reserve are principally based on assumptions regarding the warranty costs of each product line over the expected warranty period. Where little or no claims experience may exist, the Company’s warranty obligation calculation is based upon long-term historical warranty rates of similar products until sufficient data is available. As actual model-specific rates become available, the Company’s estimates are modified to reflect the range of likely outcomes. The warranty provision for the three months ended March 31, 2020 and March 31, 2019 includes the warranty reserves assumed in connection with the Jack Wolfskin acquisition (see Note 5). The following table provides a reconciliation of the activity related to the Company’s reserve for warranty expense (in thousands):
| Three Months Ended March 31,
| 2020 |  | 2019
Beginning balance | $ | 9,636 |  |  | $ | 7,610 |
Provision | 1,808 |  |  | 2,479 |
Provision liability assumed from acquisition | — |  |  | 2,327 |
Claims paid/costs incurred | (1,653 | ) |  | (1,633 | )
Ending balance | $ | 9,791 |  |  | $ | 10,783 |

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- Definition The entire disclosure for standard and extended product warranties and other product guarantee contracts, including a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -URI http://asc.fasb.org/topic&trid=2155896 + Details
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