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Revenue Recognition (Tables)

6 Months Ended

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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Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

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