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Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2015

Estimated Life of Property and Equipment

Useful lives for purposes of computing depreciation are as follows:

		Years
Buildings and improvements		5-40
Machinery and equipment		3-10
Furniture and fixtures		5-10
Vehicles		3-5

Product Concentration Risk [Member] | Sales [Member]

Summary of Percentages of Revenue Generated by Products and Services

The following table sets forth percentages of our revenue generated by certain products and services, for each of last three fiscal years.

		2013				2014				2015
New boat sales			61.9	%			65.2	%			64.3	%
Used boat sales			19.4	%			16.8	%			19.9	%
Maintenance, repair, storage, and charter services			8.0	%			7.8	%			6.9	%
Finance and insurance products			2.8	%			2.6	%			2.5	%
Parts and accessories			5.5	%			5.1	%			4.1	%
Brokerage sales			2.4	%			2.5	%			2.3	%
Total revenue			100.0	%			100.0	%			100.0	%

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.

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