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Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2021
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | The following table presents the Company's revenue disaggregated by major product category and operating and reportable segment (in thousands):
| Operating and Reportable Segments
| Three Months Ended June 30, 2021 |  | Three Months Ended June 30, 2020
| Golf Equipment |  | Apparel, Gear & Other |  | Topgolf |  | Total |  | Golf Equipment |  | Apparel, Gear & Other |  |  |  | Total
Major revenue categories: |  |  |  |  |  |  |  |  |
Golf clubs | $ | 319,973 |  |  | $ | — |  |  | $ | — |  |  | $ | 319,973 |  |  | $ | 156,040 |  |  | $ | — |  |  |  |  | $ | 156,040 |
Golf balls | 81,286 |  |  | — |  |  | — |  |  | 81,286 |  |  | 53,903 |  |  | — |  |  |  |  | 53,903 |
Apparel | — |  |  | 91,413 |  |  | — |  |  | 91,413 |  |  | — |  |  | 36,302 |  |  |  |  | 36,302 |
Gear, accessories & other | — |  |  | 95,516 |  |  | — |  |  | 95,516 |  |  | — |  |  | 50,751 |  |  |  |  | 50,751 |
Venues | — |  |  | — |  |  | 303,424 |  |  | 303,424 |  |  | — |  |  | — |  |  |  |  | — |
Other business lines | — |  |  | — |  |  | 22,029 |  |  | 22,029 |  |  | — |  |  | — |  |  |  |  | — |
| $ | 401,259 |  |  | $ | 186,929 |  |  | $ | 325,453 |  |  | $ | 913,641 |  |  | $ | 209,943 |  |  | $ | 87,053 |  |  |  |  | $ | 296,996 |
| Operating and Reportable Segments
| Six Months Ended June 30, 2021 |  | Six Months Ended June 30, 2020
| Golf Equipment |  | Apparel, Gear & Other |  | Topgolf |  | Total |  | Golf Equipment |  | Apparel, Gear & Other |  |  |  | Total
Major product category: |  |  |  |  |  |  |  |  |
Golf Clubs | $ | 636,326 |  |  | $ | — |  |  | $ | — |  |  | $ | 636,326 |  |  | $ | 407,264 |  |  | $ | — |  |  |  |  | $ | 407,264 |
Golf Balls | 141,815 |  |  | — |  |  | — |  |  | 141,815 |  |  | 94,340 |  |  | — |  |  |  |  | 94,340 |
Apparel | — |  |  | 186,703 |  |  | — |  |  | 186,703 |  |  | — |  |  | 113,592 |  |  |  |  | 113,592 |
Gear, Accessories & Other | — |  |  | 182,328 |  |  | — |  |  | 182,328 |  |  | — |  |  | 124,076 |  |  |  |  | 124,076 |
Venues | — |  |  | — |  |  | 388,594 |  |  | 388,594 |  |  | — |  |  | — |  |  |  |  | — |
Other business lines | — |  |  | — |  |  | 29,496 |  |  | 29,496 |  |  | — |  |  | — |  |  |  |  | — |
| $ | 778,141 |  |  | $ | 369,031 |  |  | $ | 418,090 |  |  | $ | 1,565,262 |  |  | $ | 501,604 |  |  | $ | 237,668 |  |  |  |  | $ | 739,272 |
The following table summarizes revenue by geographical areas in which the Company operates (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Revenue by Major Geographic Region: |  |  |  |  |  |  |
United States | $ | 642,757 |  |  | $ | 171,714 |  |  | $ | 1,030,979 |  |  | $ | 389,217 |
Europe | 120,999 |  |  | 50,074 |  |  | 229,344 |  |  | 146,793 |
Japan | 61,861 |  |  | 24,640 |  |  | 133,747 |  |  | 101,987 |
Rest of World | 88,024 |  |  | 50,568 |  |  | 171,192 |  |  | 101,275 |
| $ | 913,641 |  |  | $ | 296,996 |  |  | $ | 1,565,262 |  |  | $ | 739,272 |
Sales Returns and Allowances | The following table provides a reconciliation of the activity related to the Company’s sales return reserve (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Beginning balance | $ | 60,784 |  |  | $ | 50,992 |  |  | $ | 43,986 |  |  | $ | 34,314 |
Provision | 29,000 |  |  | 26,374 |  |  | 64,890 |  |  | 62,010 |
Sales returns | (18,192) |  |  | (20,529) |  |  | (37,284) |  |  | (39,487) |
Ending balance | $ | 71,592 |  |  | $ | 56,837 |  |  | $ | 71,592 |  |  | $ | 56,837 |
Schedule of reconciliation of the activity related to the Company’s allowance for estimated credit losses | The following table provides a reconciliation of the activity related to the Company’s allowance for estimated credit losses (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Beginning balance | $ | 6,801 |  |  | $ | 6,140 |  |  | $ | 8,841 |  |  | $ | 5,992 |
Adjustment due to the adoption of Topic 326 | — |  |  | — |  |  | — |  |  | 289 |
(Recovery)/provision for credit losses | 152 |  |  | 3,619 |  |  | (226) |  |  | 3,632 |
Write-off of uncollectible amounts, net of recoveries | (252) |  |  | (815) |  |  | (1,914) |  |  | (969) |
Ending balance | $ | 6,701 |  |  | $ | 8,944 |  |  | $ | 6,701 |  |  | $ | 8,944 |

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