NET SALES (Tables)

3 Months Ended

Mar. 31, 2020

NET SALES

Schedule of disaggregation of sales by major source

	Three months ended
(in thousands)	March 31, 2020		March 31, 2019
Boats and accessories	$	58,222	$	82,065
Parts		897		988
Net sales	$	59,119	$	83,053

Schedule of revenue by geographic region

	Three months ended
(in thousands)	March 31, 2020		March 31, 2019
Domestic	$	55,732	$	76,940
International		3,387		6,113
Net sales	$	59,119	$	83,053

Schedule of timing of revenue recognition

	Three months ended
(in thousands)	March 31, 2020		March 31, 2019
Products transferred at a point in time	$	59,119	$	83,053
Products transferred over time		—		—
Net sales	$	59,119	$	83,053

Schedule of contract balances

	March 31,		December 31,		March 31,		December 31,
(in thousands)	2020		2019		2019		2018
Deferred revenue	$	213	$	295	$	612	$	496