XML 48 R28.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Tables) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2016 | Jun. 30, 2015
Accounting Policies [Abstract] |  |
Accounts Payable, Accrued Liabilities, and Other Liabilities | The Company’s accrued expenses consist of the following as of June 30, 2016 and 2015:
| As of June 30,
| 2016 |  | 2015
Warranties | $ | 8,083 |  |  | $ | 6,610 |
Dealer incentives | 4,016 |  |  | 3,165 |
Accrued compensation | 2,647 |  |  | 2,521 |
Accrued legal and professional fees | 462 |  |  | 492 |
Accrued litigation | 3,268 |  |  | — |
Accrued interest | 32 |  |  | 413 |
Other accrued expenses | 547 |  |  | 934 |
Total accrued expenses | $ | 19,055 |  |  | $ | 14,135 |
Property and Equipment | Depreciation on leasehold improvements is computed using the straight-line method based on the lesser of the remaining lease term or the estimated useful life and depreciation of equipment is computed using the straight-line method over the estimated useful life as follows:
|  | Years
Leasehold improvements |  | Shorter of useful life or lease term
Machinery and equipment |  | 3-5
Furniture and fixtures |  | 3-5
Property and equipment, net consisted of the following
|  | As of June 30,
|  | 2016 |  | 2015
Land |  | $ | 254 |  |  | $ | 254 |
Leasehold improvements |  | 7,168 |  |  | 4,527 |
Machinery and equipment |  | 20,035 |  |  | 14,728 |
Furniture and fixtures |  | 2,765 |  |  | 2,354 |
Construction in process |  | 356 |  |  | 2,621 |
|  | 30,578 |  |  | 24,484 |
Less accumulated depreciation |  | (12,765 | ) |  | (9,538 | )
|  | $ | 17,813 |  |  | $ | 14,946 |
Add: Additions to dealer rebate incentive provision | $ 6,440 | $ 5,846

X
- Definition Change In Accrual For Dealer Rebates [Table Text Block] + References No definition available. + Details
Name: | mbuu_ChangeInAccrualForDealerRebates
Namespace Prefix: | mbuu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
Name: | us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: 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) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration