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Segment Information (Tables)
 9 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The tables below contain information utilized by management to evaluate its operating segments for the interim periods presented (in thousands).
Three Months Ended
September 30,		Nine Months Ended
September 30,
 2021202020212020
Net revenues:
Topgolf(1)
$333,783 $— $751,873 $— 
Golf equipment289,615 267,277 1,067,756 768,881 
Apparel, gear and other233,063 208,282 602,094 445,950 
Total net revenues$856,461 $475,559 $2,421,723 $1,214,831 
Income (loss) before income taxes:
Topgolf(1)
$23,928 $— $52,086 $— 
Golf equipment45,815 56,784 228,825 144,585 
Apparel, gear and other34,634 25,909 70,792 10,399 
Total segment operating income104,377 82,693 351,703 154,984 
Reconciling items(2)
(54,139)(24,901)94,630 (234,762)
Total income (loss) before income taxes$50,238 $57,792 $446,333 $(79,778)
Additions to long-lived assets:(3)
Topgolf$85,446 $— $225,583 $— 
Golf equipment8,976 1,616 24,760 21,356 
Apparel, gear and other7,036 3,508 18,196 16,774 
Total additions to long-lived assets$101,458 $5,124 $268,539 $38,130 
(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, which are not utilized by management in determining segment profitability. Reconciling items for the three and nine months ended September 30, 2021 also include (i) transaction, transition and other non-recurring expenses in connection with the merger with Topgolf of $614,000 and $19,345,000, respectively; (ii) amortization and depreciation expense of $6,654,000 and $17,620,000, respectively, on the acquired intangible assets from the merger with Topgolf and the acquisitions of OGIO, TravisMathew and Jack Wolfskin, in addition to the fair value step-up of property, plant and equipment and the market valuation adjustment on operating leases in connection with the merger with Topgolf (see Note 6); and (iii) $510,000 and $1,990,000, respectively, of costs related to the implementation of new IT systems for Jack Wolfskin. The nine months ended September 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 nine months ended September 30, 2020 included (i) $1,235,000 and $3,592,000, respectively, of amortization expense on intangible assets from the acquisitions of OGIO, TravisMathew and Jack Wolfskin; and (ii) non-recurring costs of $5,088,000 and $12,526,000, respectively, including costs associated with the Company's transition to its new North America Distribution Center, costs associated with the acquisition of Topgolf, and the implementation of new IT systems for Jack Wolfskin, and severance related to the Company's cost reduction initiatives in response to the COVID-19 pandemic. In addition, the nine months ended September 30, 2020 includes an impairment charge of $174,269,000 recognized in the second quarter of 2020 related to Jack Wolfskin (see Note 9), and a net gain of $11,046,000 related to a cash flow hedge that was discontinued during the second quarter of 2020 (see Note 17).
(3)Additions to long-lived assets are comprised of purchases of property, plant and equipment.