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Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2018

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.

		2016				2017				2018
New boat sales			68.5	%			70.9	%			71.2	%
Used boat sales			17.5	%			14.9	%			14.8	%
Maintenance, repair, storage, and charter services			6.0	%			6.3	%			6.2	%
Finance and insurance products			2.5	%			2.4	%			2.4	%
Parts and accessories			3.5	%			3.6	%			3.6	%
Brokerage sales			2.0	%			1.9	%			1.8	%
Total revenue			100.0	%			100.0	%			100.0	%

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