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Property and Equipment (Malibu Boat LLC [Member]) | 6 Months Ended
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Dec. 31, 2013
Malibu Boat LLC [Member] |
Property, Plant and Equipment [Line Items] |
Property and Equipment | Property and Equipment Property and equipment, net consisted of the following:
|  | As of December 31, 2013 |  | As of June 30, 2013
Land |  | $ | 254 |  |  | $ | 254 |
Leasehold improvements |  | 1,654 |  |  | 1,604 |
Machinery and equipment |  | 9,827 |  |  | 7,320 |
Furniture and fixtures |  | 1,505 |  |  | 1,379 |
Construction in process |  | 1,280 |  |  | 1,683 |
|  | 14,520 |  |  | 12,240 |
Less accumulated depreciation |  | (6,274 | ) |  | (5,592 | )
|  | $ | 8,246 |  |  | $ | 6,648 |
Depreciation expense was $386 and $236 for the three months ended December 31, 2013 and December 31, 2012 and $682 and $558 for the six months ended December 31, 2013 and December 31, 2012, respectively, substantially all of which was recorded in cost of goods sold.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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