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ACQUISITION (Tables) | 9 Months Ended
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Oct. 01, 2022
ACQUISITION |
Summary of purchase price allocation | ​
​ | ​ | ​ | ​
(in thousands) |  | November 24, 2021
Total consideration | ​ | $ | 91,109
Allocation of purchase price: | ​ |  |
Cash | ​ |  | 217
Trade receivables | ​ |  | 2,805
Inventories | ​ |  | 5,528
Prepaid expenses and other current assets | ​ |  | 396
Property and equipment | ​ |  | 1,263
Intangible assets | ​ |  | 72,500
Total assets acquired | ​ |  | 82,709
Accounts payable | ​ |  | 1,744
Accrued expenses and other current liabilities | ​ |  | 1,038
Other long-term liabilities | ​ |  | 2,920
Total liabilities assumed | ​ |  | 5,702
Total fair value of net assets acquired, excluding goodwill: | ​ |  | 77,007
Goodwill | ​ | $ | 14,102
Schedule of purchase price to specific intangible asset categories | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fair Value | ​ | Amortization
Definite-lived intangible assets: |  | (in thousands) |  | Period
Dealer relationships | ​ | $ | 37,000 |  | 13 years
Trade names | ​ |  | 13,000 |  | 25 years
Technology | ​ | ​ | 13,000 | ​ | 15 years
Pool designs | ​ | ​ | 7,900 | ​ | 15 years
Backlog | ​ | ​ | 1,600 | ​ | 10 months
​ | ​ | $ | 72,500 | ​ | ​

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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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