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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 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 September 30, 2021 |  | Three Months Ended September 30, 2020
| Topgolf |  | Golf Equipment |  | Apparel, Gear & Other |  | Total |  | Golf Equipment |  | Apparel, Gear & Other |  |  |  | Total
Major revenue categories: |  |  |  |  |  |  |  |  |  |  |
Venues | $ | 313,640 |  |  | $ | — |  |  | $ | — |  |  | $ | 313,640 |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | — |
Other business lines | 20,143 |  |  | — |  |  | — |  |  | 20,143 |  |  | — |  |  | — |  |  |  |  | — |
Golf clubs | — |  |  | 229,346 |  |  | — |  |  | 229,346 |  |  | 209,356 |  |  | — |  |  |  |  | 209,356 |
Golf balls | — |  |  | 60,269 |  |  | — |  |  | 60,269 |  |  | 57,921 |  |  | — |  |  |  |  | 57,921 |
Apparel | — |  |  | — |  |  | 150,240 |  |  | 150,240 |  |  | — |  |  | 125,609 |  |  |  |  | 125,609 |
Gear, accessories & other | — |  |  | — |  |  | 82,823 |  |  | 82,823 |  |  | — |  |  | 82,673 |  |  |  |  | 82,673 |
| $ | 333,783 |  |  | $ | 289,615 |  |  | $ | 233,063 |  |  | $ | 856,461 |  |  | $ | 267,277 |  |  | $ | 208,282 |  |  |  |  | $ | 475,559 |
|  |  | Operating and Reportable Segments
Nine Months Ended September 30, 2021 |  | Nine Months Ended September 30, 2020
| Topgolf |  | Golf Equipment |  | Apparel, Gear & Other |  | Total |  | Golf Equipment |  | Apparel, Gear & Other |  |  |  | Total
Major product category: |  |  |  |  |  |  |  |  |  |  |
Venues | $ | 702,234 |  |  | $ | — |  |  | $ | — |  |  | $ | 702,234 |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | — |
Other business lines | 49,639 |  |  | — |  |  | — |  |  | 49,639 |  |  | — |  |  | — |  |  |  |  | — |
Golf clubs | — |  |  | 865,671 |  |  | — |  |  | 865,671 |  |  | 616,620 |  |  | — |  |  |  |  | 616,620 |
Golf balls | — |  |  | 202,085 |  |  | — |  |  | 202,085 |  |  | 152,261 |  |  | — |  |  |  |  | 152,261 |
Apparel | — |  |  | — |  |  | 336,942 |  |  | 336,942 |  |  | — |  |  | 239,201 |  |  |  |  | 239,201 |
Gear, accessories & other | — |  |  | — |  |  | 265,152 |  |  | 265,152 |  |  | — |  |  | 206,749 |  |  |  |  | 206,749 |
| $ | 751,873 |  |  | $ | 1,067,756 |  |  | $ | 602,094 |  |  | $ | 2,421,723 |  |  | $ | 768,881 |  |  | $ | 445,950 |  |  |  |  | $ | 1,214,831 |
The following table summarizes revenue by geographical areas in which the Company operates (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Revenue by Major Geographic Region: |  |  |  |  |  |  |
United States | $ | 552,895 |  |  | $ | 214,619 |  |  | $ | 1,583,874 |  |  | $ | 603,836 |
Europe | 157,215 |  |  | 134,680 |  |  | 386,559 |  |  | 281,473 |
Japan | 63,441 |  |  | 56,530 |  |  | 197,188 |  |  | 158,517 |
Rest of world | 82,910 |  |  | 69,730 |  |  | 254,102 |  |  | 171,005 |
| $ | 856,461 |  |  | $ | 475,559 |  |  | $ | 2,421,723 |  |  | $ | 1,214,831 |
Sales Returns and Allowances | The following table provides a reconciliation of the activity related to the Company’s sales return liability (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
Beginning balance | $ | 71,592 |  |  | $ | 56,837 |  |  | $ | 43,986 |  |  | $ | 34,314 |
Provision | 14,381 |  |  | 20,578 |  |  | 79,271 |  |  | 82,588 |
Sales returns | (14,558) |  |  | (17,099) |  |  | (51,842) |  |  | (56,586) |
Ending balance | $ | 71,415 |  |  | $ | 60,316 |  |  | $ | 71,415 |  |  | $ | 60,316 |

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