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Restructuring | 9 Months Ended
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Sep. 30, 2024
Restructuring and Related Activities [Abstract] |
Restructuring | Restructuring During 2023, we initiated a reorganization and restructuring plan in order to improve the organizational structure of and increase operational efficiencies for certain businesses and functions within our Active Lifestyle and Topgolf operating segments. In connection with the restructuring plan, we have incurred costs for employee termination benefits, legal fees and other costs associated with the exit of certain leased facilities and disposal of property, plant and equipment (“PP&E”). We expect to incur total costs of approximately $35.0 million related to the restructuring plan, including up to $8.1 million in restructuring costs in our Active Lifestyle segment during the fourth quarter of 2024, at which point, we expect for the restructuring plan to be complete. The following table summarizes costs related to the restructuring plan recognized within cost of products, selling, general and administrative expenses, and research and development expenses in the condensed consolidated statement of operations for the periods presented below (in millions):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Employee termination & severance | $ | 2.3 |  |  | $ | 1.7 |  |  | $ | 9.4 |  |  | $ | 4.5 |
PP&E and lease disposal costs | 0.2 |  |  | 1.0 |  |  | 3.8 |  |  | 1.3 |
Legal & other | 0.3 |  |  | — |  |  | 1.4 |  |  | — |
Total Restructuring | $ | 2.8 |  |  | $ | 2.7 |  |  | $ | 14.6 |  |  | $ | 5.8 |
As of September 30, 2024, we have incurred $26.9 million in total costs related to the restructuring plan, of which $21.5 million and $5.4 million were incurred in our Active Lifestyle and Topgolf operating segments, respectively. The following table summarizes the restructuring liability that is included in accounts payable and accrued expenses, accrued employee compensation and benefits, and other current liabilities on the condensed consolidated balance sheet as of the periods presented below (in millions):
| Employee Termination costs |  | PP&E disposals and lease termination costs |  | Legal & Other costs |  | Total
Balance at December 31, 2023 | $ | 3.2 |  |  | $ | — |  |  | $ | 0.8 |  |  | $ | 4.0 |
Additions | 9.8 |  |  | 3.8 |  |  | 1.4 |  |  | 15.0 |
Payments | (5.8) |  |  | (0.1) |  |  | (1.4) |  |  | (7.3) |
Non-Cash Adjustments | (0.5) |  |  | (2.6) |  |  | (0.5) |  |  | (3.6) |
Balance at September 30, 2024 | $ | 6.7 |  |  | $ | 1.1 |  |  | $ | 0.3 |  |  | $ | 8.1 |
Additions to the restructuring liability during the period represent additional identified costs and obligations as part of the ongoing restructuring plan associated with our Jack Wolfskin business in our Active Lifestyle segment.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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