Property and Equipment (Malibu Boat LLC [Member])

6 Months Ended

Dec. 31, 2013

Malibu Boat LLC [Member]

Property, Plant and Equipment [Line Items]

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.

- 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.

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