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Segment Information
 6 Months Ended
Jun. 30, 2021
Segment Reporting [Abstract]  
Segment Information
Note 19. Segment Information
On March 8, 2021 the Company completed its merger with Topgolf. Topgolf is primarily a services-based business that provides hospitality offerings and golf entertainment experiences, which is uniquely different compared to the Company's Golf Equipment and Apparel, Gear and Other businesses, which produce, distribute and sell goods through various sales channels. Accordingly, based on the Company's re-assessment of its operating segments, the Company added a third operating segment for its Topgolf business. Therefore, as of June 30, 2021, the Company had three reportable operating segments: Golf Equipment, Apparel, Gear and Other and Topgolf.
The Golf Equipment operating segment is comprised of product revenues and expenses that encompass golf club and golf ball products, including Callaway Golf-branded woods, hybrids, irons, wedges, Odyssey putters, including Toulon Design putters by Odyssey, packaged sets, Callaway Golf and Strata branded golf balls and sales of pre-owned golf clubs.
The Apparel, Gear and Other operating segment is comprised of product revenues and expenses for the Jack Wolfskin outdoor apparel, gear and accessories business, the TravisMathew golf and lifestyle apparel and accessories business, the Callaway soft goods business and the OGIO business, which consists of golf apparel and accessories (including golf bags and gloves), storage gear for sport and personal use. This segment also includes royalties from licensing of the Company’s trademarks and service marks for various soft goods products.
The Topgolf operating segment is primarily comprised of service revenues and expenses for its Company-operated Topgolf venues equipped with technology-enabled hitting bays, multiple bars, dining areas and event spaces, as well as Toptracer ball-flight tracking technology used by independent driving ranges and broadcast television, and the Company's WGT digital golf game.
There are no significant intersegment transactions during the three and six months ended June 30, 2021 or 2020.
The tables below contain information utilized by management to evaluate its operating segments for the interim periods presented (in thousands).
 Three Months Ended
June 30,		Six Months Ended
June 30,
 2021202020212020
Net revenues:
Golf Equipment$401,259 $209,943 $778,141 $501,604 
Apparel, Gear and Other186,929 87,053 369,031 237,668 
Topgolf(1)
325,453 — 418,090 — 
Total net revenues$913,641 $296,996 $1,565,262 $739,272 
Income before income taxes:
Golf Equipment$98,089 $29,181 $183,010 $87,801 
Apparel, Gear and Other15,668 (11,711)36,158 (15,510)
Topgolf(1)
24,204 — 28,158 — 
Total segment operating income137,961 17,470 247,326 72,291 
Reconciling items(2)
(62,070)(193,085)148,769 (209,861)
Total income before income taxes$75,891 $(175,615)$396,095 $(137,570)
Additions to long-lived assets:(3)
Golf Equipment$9,359 $2,778 $15,784 $19,740 
Apparel, Gear and Other7,507 3,142 12,574 13,266 
Topgolf114,009 — 140,127 — 
Total additions to long-lived assets$130,875 $5,920 $168,485 $33,006 
(1)On March 8, 2021, the Company completed the merger with Topgolf and has included the results of operations of Topgolf in its consolidated condensed statements of operations from that date forward.
(2)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. Reconciling items for the three and six months ended June 30, 2021 also include (i) transaction, transition and other non-recurring expenses in connection with the merger with Topgolf of $2,503,000 and $18,731,000, respectively, (ii) amortization and depreciation expense of $6,184,000 and $8,431,000, respectively, on the acquired intangible assets and fair value step-up of leases and property, plant and equipment (see Note 6), and (iii) $771,000 and $1,480,000, respectively, of costs related to the implementation of new IT systems for Jack Wolfskin. The six months ended June 30, 2021 also includes a gain of $252,531,000 related to the fair value step-up on the Company's pre-acquisition investment in Topgolf (see Note 10).
Reconciling items for the three and six months ended June 30, 2020 included an impairment charge of $174,269,000 related to Jack Wolfskin (see Note 9), in addition to severance related to the Company's cost reduction initiatives in response to the COVID-19 pandemic, non-recurring costs associated with the Company's transition to its new North America Distribution Center and costs related to the integration of Jack Wolfskin. These increases were partially offset by the recognition of a net gain of $11,046,000 related to a cash flow hedge that was discontinued during the second quarter of 2020.
(3)Additions to long-lived assets are comprised of purchases of property, plant and equipment.