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Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2017

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.

		2015				2016				2017
New boat sales			64.3	%			68.5	%			70.9	%
Used boat sales			19.9	%			17.5	%			14.9	%
Maintenance, repair, storage, and charter services			6.9	%			6.0	%			6.3	%
Finance and insurance products			2.5	%			2.5	%			2.4	%
Parts and accessories			4.1	%			3.5	%			3.6	%
Brokerage sales			2.3	%			2.0	%			1.9	%
Total revenue			100.0	%			100.0	%			100.0	%

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- Definition

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