XML 83 R67.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($) | 3 Months Ended | 12 Months Ended | 48 Months Ended
--- | --- | --- | ---
Dec. 31, 2023 | Sep. 30, 2023 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2017 | Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Trade names, not subject to amortization | $ 56,965,000 |  | $ 56,965,000 | $ 56,965,000 |  |  | $ 56,965,000
Goodwill - gross carrying amount | 1,069,125,000 |  | 1,069,125,000 | 1,069,304,000 |  |  | 1,069,125,000
Goodwill impairment expense |  |  | 89,400,000 | 20,552,000 |  |  |
Goodwill | 901,428,000 |  | 901,428,000 | 991,007,000 | $ 707,550,000 |  | 901,428,000
Carrying value of trade names | 866,440,000 |  | 866,440,000 | 958,032,000 |  |  | 866,440,000
Goodwill deductible for income tax | 117,800,000 |  | 117,800,000 |  |  |  | 117,800,000
Amortization expense |  |  | 95,820,000 | 84,689,000 | 73,675,000 |  |
Trade name |  |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Carrying value of trade names | 250,859,000 |  | 250,859,000 | 273,311,000 |  |  | 250,859,000
Arnold |  |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Goodwill impairment expense |  |  | 0 | 0 |  | $ (24,900,000) |
Goodwill | 39,267,000 |  | $ 39,267,000 | 39,267,000 | 39,267,000 |  | 39,267,000
Velocity Outdoor |  |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Impairment Assessment Assumptions Weighted Average Cost Of Capital |  | 17.00% | 15.00% |  |  |  |
Goodwill impairment expense |  | $ (32,600,000) | $ 31,590,000 | 0 |  |  | (64,500,000)
Goodwill | 8,183,000 |  | 8,183,000 | $ 39,773,000 | 30,079,000 |  | 8,183,000
Goodwill Impairment Testing, Fair Value Exceeding Carrying Value, Percent | 0.21 |  | 0.21 |  |  |  | 0.21
Ergobaby |  |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Impairment Assessment Assumptions Weighted Average Cost Of Capital |  |  |  | 16.00% |  |  |
Goodwill impairment expense |  |  | 0 | $ 20,552,000 |  |  |
Goodwill | 41,521,000 |  | 41,521,000 | 40,896,000 | 61,448,000 |  | 41,521,000
Altor |  |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Goodwill impairment expense |  |  | 0 | 0 |  |  |
Goodwill | 91,129,000 |  | $ 91,129,000 | 91,129,000 | 90,843,000 |  | 91,129,000
PrimaLoft |  |  |  |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |  |  |  |
Impairment Assessment Assumptions Weighted Average Cost Of Capital |  |  | 11.30% |  |  |  |
Goodwill impairment expense | (56,800,000) |  | $ 57,810,000 | 0 |  |  |
Goodwill | $ 232,536,000 |  | $ 232,536,000 | $ 291,150,000 | $ 0 |  | $ 232,536,000

X
- Definition Goodwill Impairment Testing, Fair Value Exceeding Carrying Value, Percent + References No definition available. + Details
Name: | codi_GoodwillImpairmentTestingFairValueExceedingCarryingValuePercent
Namespace Prefix: | codi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Impairment assessment assumptions weighted average cost of capital. + References No definition available. + Details
Name: | codi_ImpairmentAssessmentAssumptionsWeightedAverageCostOfCapital
Namespace Prefix: | codi_
Data Type: | dtr-types1:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482686/350-30-45-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_AmortizationOfIntangibleAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 + Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 + Details
Name: | us-gaap_GoodwillGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-2 + Details
Name: | us-gaap_GoodwillImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a projected indefinite period of benefit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2 + Details
Name: | us-gaap_IndefiniteLivedTradeNames
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=codi_ArnoldMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=codi_VelocityOutdoorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=codi_ErgobabyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=codi_AltorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=codi_PrimaLoftMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |