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Restructuring Activities (Tables)
9 Months Ended
Oct. 01, 2011
Restructuring Activities [Abstract] 
Summary of the expense associated with restructuring, exit and impairment activities
The following table is a summary of the expense associated with the restructuring, exit and impairment activities for the three months and nine months ended October 1, 2011 and October 2, 2010.  The 2011 charges consist of expenses related to actions initiated in 2011, 2010, 2009 and 2008.  The 2010 charges consist of expenses related to actions initiated in 2010, 2009 and 2008:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
2010
 
              
  Restructuring activities:
            
    Employee termination and other benefits
 $1.3  $1.5  $2.9  $7.3 
    Current asset write-downs
  -   1.7   -   1.7 
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  3.5   4.1   11.3   10.3 
        Retention and relocation costs
  -   0.2   -   0.2 
  Exit activities:
                
    Employee termination and other benefits
  -   -   -   0.7 
    Current asset write-downs (adjustments)
  -   (0.2)  -   0.7 
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  9.8   5.9   10.4   5.9 
  Asset disposition actions:
                
        Trade name impairments
  -   -   -   1.1 
        Definite-lived asset impairments and (gains) on disposal
  (1.4)  (1.0)  (6.4)  15.9 
                  
Total restructuring, exit and impairment charges
 $13.2  $12.2  $18.2  $43.8 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2011 by reportable segment
The restructuring and exit charges recorded in the three months and nine months ended October 1, 2011, related to actions initiated in 2011, by reportable segment, are summarized below:

(in millions)
 
Three
 Months
 Ended
October 1,
2011
  
Nine
Months
Ended
October 1,
2011
 
        
Boat
 $9.4  $9.4 
Fitness
  -   0.1 
Bowling & Billiards
  0.1   0.1 
Corporate
  -   0.1 
          
Total
 $9.5  $9.7 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2011 by type of cost
The following is a summary of the charges by category associated with the Company's 2011 restructuring initiatives:

(in millions)
 
Three
Months
Ended
October 1,
2011
  
Nine
Months
Ended
October 1,
2011
 
        
  Restructuring activities:
      
    Employee termination and other benefits
 $0.1  $0.2 
    Transformation and other costs:
        
        Consolidation of manufacturing footprint
  -   0.1 
  Exit activities:
        
    Transformation and other costs:
        
        Consolidation of manufacturing footprint
  9.4   9.4 
          
Total restructuring and exit charges
 $9.5  $9.7 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2011 by type of cost and reportable segments
The restructuring charges related to actions initiated in 2011, by reportable segment, for the nine months ended October 1, 2011, are summarized below:

(in millions)
 
Boat
  
Fitness
  
Bowling & Billiards
  
Corporate
  
Total
 
                 
Employee termination and other benefits
 $-  $-  $0.1  $0.1  $0.2 
Transformation and other costs
  9.4   0.1   -   -   9.5 
                      
Total restructuring, exit and impairment charges
 $9.4  $0.1  $0.1  $0.1  $9.7 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2011, changes in restructuring reserve

The following table summarizes the 2011 charges recorded for restructuring, exit and impairment charges related to actions initiated in 2011 and the related status as of October 1, 2011.  The accrued amounts remaining as of October 1, 2011 represent cash expenditures needed to satisfy remaining obligations.  The majority of the accrued costs is expected to be paid by the end of 2011 and is included in Accrued expenses in the Condensed Consolidated Balance Sheets.

(in millions)
 
Costs
Recognized
in 2011
  
Non-cash Charges
  
Net Cash Payments
  
Accrued
Costs as of
 October 1,
2011
 
              
Employee termination and other benefits
 $0.2  $-  $(0.1) $0.1 
Transformation and other costs:
                
   Consolidation of manufacturing footprint
  9.5   (7.3)  (1.5)  0.7 
                  
Total restructuring, exit and impairment charges
 $9.7  $(7.3) $(1.6) $0.8 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2010 by reportable segment

The restructuring, exit and impairment charges recorded in the three months and nine months ended October 1, 2011 and October 2, 2010, related to actions initiated in 2010, by reportable segment, are summarized below:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
2010
 
              
Marine Engine
 $-  $-  $(0.2) $- 
Boat
  (0.4)  7.2   0.4   25.9 
Bowling & Billiards
  -   0.1   -   0.3 
                  
Total
 $(0.4) $7.3  $0.2  $26.2 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2010 by type of cost
The following is a summary of the charges by category associated with the Company's 2010 restructuring initiatives:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
2010
 
              
  Restructuring activities:
            
    Employee termination and other benefits
 $-  $0.1  $(0.1) $0.4 
    Current asset write-downs
  -   1.1   -   1.1 
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  0.5   1.5   1.6   1.5 
  Exit activities:
                
    Employee termination and other benefits
  -   -   -   0.7 
    Current asset write-downs (adjustments)
  -   (0.2)  -   0.7 
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  0.2   6.0   0.8   6.0 
  Asset disposition actions:
                
    Trade name impairments
  -   -   -   1.1 
    Definite-lived asset impairments and (gains) on disposal
  (1.1)  (1.2)  (2.1)  14.7 
                  
Total restructuring, exit and impairment charges
 $(0.4) $7.3  $0.2  $26.2 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2011 by type of cost and reportable segments
The restructuring charges related to actions initiated in 2010, by reportable segment, for the nine months ended October 1, 2011, are summarized below:

(in millions)
 
Marine
Engine
  
Boat
  
Total
 
           
Employee termination and other benefits
 $(0.2) $0.1  $(0.1)
Transformation and other costs
  -   2.4   2.4 
Asset disposition actions
  -   (2.1)  (2.1)
              
Total restructuring, exit and impairment charges
 $(0.2) $0.4  $0.2 

The restructuring charges related to actions initiated in 2010, by reportable segment, for the nine months ended October 2, 2010, are summarized below:

 
(in millions)
 
Boat
  
Bowling & Billiards
  
Total
 
           
Employee termination and other benefits
 $0.8  $0.3  $1.1 
Current asset write-downs
  1.8   -   1.8 
Transformation and other costs
  7.5   -   7.5 
Asset disposition actions
  15.8   -   15.8 
              
Total restructuring, exit and impairment charges
 $25.9  $0.3  $26.2 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2010, changes in restructuring reserve
The following table summarizes the 2011 charges recorded for restructuring, exit and impairment charges related to actions initiated in 2010 and the related status as of October 1, 2011.  The accrued amounts remaining as of October 1, 2011 represent cash expenditures needed to satisfy remaining obligations.  The majority of the accrued costs is expected to be paid by the end of 2011 and is included in Accrued expenses in the Condensed Consolidated Balance Sheets.

(in millions)
 
Accrued
Costs as of
Jan. 1,
2011
  
Costs
(Gains)
Recognized
in 2011
  
Non-cash
Gains
  
Net Cash Payments
  
Accrued
Costs as of 
October 1,
2011
 
                 
Employee termination and other benefits
 $0.8  $(0.1) $0.1  $(0.5) $0.3 
Transformation and other costs:
                    
   Consolidation of manufacturing footprint
  1.4   2.4   -   (3.8)  - 
   Retention and relocation costs
  0.5   -   -   (0.2)  0.3 
Asset disposition actions:
                    
   Definite-lived asset impairments (gains) on disposal
  -   (2.1)  2.1   -   - 
                      
Total restructuring, exit and impairment charges
 $2.7  $0.2  $2.2  $(4.5) $0.6 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2009 by reportable segment
The restructuring, exit and impairment charges recorded in the three months and nine months ended October 1, 2011 and October 2, 2010, related to actions initiated in 2009, by reportable segment, are summarized below:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
2010
 
              
Marine Engine
 $4.2  $1.7  $8.4  $6.2 
Boat
  (0.3)  1.6   (0.7)  5.5 
Fitness
  -   -   -   0.1 
Bowling & Billiards
  -   0.1   -   0.3 
Corporate
  -   0.1   (0.1)  0.5 
                  
Total
 $3.9  $3.5  $7.6  $12.6 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2009 by type of cost
The following is a summary of the charges by category associated with the 2009 restructuring activities recognized during the three months and nine months ended October 1, 2011 and October 2, 2010:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
2010
 
              
  Restructuring activities:
            
    Employee termination and other benefits
 $1.2  $1.4  $2.8  $6.8 
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  3.0   2.0   9.6   5.7 
        Retention and relocation costs
  -   0.2   -   0.2 
  Exit activities:
                
    Transformation and other adjustments:
                
        Consolidation of manufacturing footprint
  -   (0.1)  -   (0.1)
  Asset disposition actions:
                
    Definite-lived asset impairments and (gains) on disposal
  (0.3)  -   (4.8)  - 
                  
Total restructuring, exit and impairment charges
 $3.9  $3.5  $7.6  $12.6 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2009 by type of cost and reportable segments
The restructuring charges related to actions initiated in 2009, by reportable segment, for the nine months ended October 1, 2011, are summarized below:

(in millions)
 
Marine
Engine
  
Boat
  
Corporate
  
Total
 
              
 Employee termination and other benefits
 $2.8  $-  $-  $2.8 
 Transformation and other costs
  9.7   -   (0.1)  9.6 
 Asset disposition actions
  (4.1)  (0.7)  -   (4.8)
                  
Total restructuring, exit and impairment charges
 $8.4  $(0.7) $(0.1) $7.6 

The restructuring charges related to actions initiated in 2009, by reportable segment, for the nine months ended October 2, 2010, are summarized below:

(in millions)
 
Marine
Engine
  
Boat
  
Fitness
  
Bowling & Billiards
  
Corporate
  
Total
 
                    
 Employee termination and other benefits
 $2.5  $3.6  $0.1  $0.3  $0.3  $6.8 
 Transformation and other costs
  3.7   1.9   -   -   0.2   5.8 
                          
Total restructuring, exit and impairment charges
 $6.2  $5.5  $0.1  $0.3  $0.5  $12.6 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2009, changes in restructuring reserve
The following table summarizes the 2011 charges recorded for restructuring, exit and impairment charges related to actions initiated in 2009 and the related status as of October 1, 2011.  The accrued amounts remaining as of October 1, 2011 represent cash expenditures needed to satisfy remaining obligations.  The majority of the accrued costs is expected to be paid by the end of 2011 and is included in Accrued expenses in the Condensed Consolidated Balance Sheets.

(in millions)
 
Accrued
Costs as of
Jan. 1,
2011
  
Costs
(Gains) Recognized
 in 2011
  
Non-cash
Gains
  
Net Cash Payments
  
Accrued
Costs as of
October 1,
 2011
 
                 
Employee termination and other benefits
 $6.8  $2.8  $-  $(2.2) $7.4 
Transformation and other costs:
                    
  Consolidation of manufacturing footprint
  1.5   9.6   -   (9.9)  1.2 
Asset disposition actions:
                    
  Definite-lived asset impairments and (gains) on disposal
  -   (4.8)  4.8   -   - 
                      
Total restructuring, exit and impairment charges
 $8.3  $7.6  $4.8  $(12.1) $8.6 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2008 by reportable segment
The restructuring, exit and impairment charges recorded in the three months and nine months ended October 1, 2011 and October 2, 2010, related to actions initiated in 2008, by reportable segment, are summarized below:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
 2010
 
              
Boat
 $-  $1.4  $0.5  $4.6 
Bowling & Billiards
  0.2   -   0.2   - 
Corporate
  -   -   -   0.4 
                  
Total
 $0.2  $1.4  $0.7  $5.0 

Schedule of restructuring, exit and impairment charges related to actions initiated in 2008 by type of cost
The following is a summary of the charges by category associated with the 2008 restructuring activities recognized during the three months and nine months ended October 1, 2011 and October 2, 2010:

   
Three Months Ended
  
Nine Months Ended
 
(in millions)
 
October 1,
2011
  
October 2,
2010
  
October 1,
2011
  
October 2,
2010
 
              
  Restructuring activities:
            
    Employee termination and other benefits
 $-  $-  $-  $0.1 
    Current asset write-downs
  -   0.6   -   0.6 
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  -   0.6   -   3.1 
  Exit activities:
                
    Transformation and other costs:
                
        Consolidation of manufacturing footprint
  0.2   -   0.2   - 
  Asset disposition actions:
                
    Definite-lived asset impairments
  -   0.2   0.5   1.2 
                  
Total restructuring, exit and impairment charges
 $0.2  $1.4  $0.7  $5.0 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2008 by type of cost and reportable segments
The restructuring charges related to actions initiated in 2008, by reportable segment for the nine months ended October 1, 2011, are summarized below:

(in millions)
 
Boat
  
Bowling & Billiards
  
Total
 
           
Transformation and other costs
 $-  $0.2  $0.2 
Asset disposition actions
  0.5   -   0.5 
              
Total restructuring, exit and impairment charges
 $0.5  $0.2  $0.7 

The restructuring charges related to actions initiated in 2008, by reportable segment for the nine months ended October 2, 2010, are summarized below:

(in millions)
 
Boat
  
Corporate
  
Total
 
           
Employee termination and other benefits
 $0.1  $-  $0.1 
Current asset write-downs
  0.6   -   0.6 
Transformation and other costs
  3.1   -   3.1 
Asset disposition actions
  0.8   0.4   1.2 
              
Total restructuring, exit and impairment charges
 $4.6  $0.4  $5.0 
Schedule of restructuring, exit and impairment charges related to actions initiated in 2008, changes in restructuring reserve
The following table summarizes the related status of actions initiated in 2008 as of October 1, 2011.  The accrued amounts remaining as of October 1, 2011 represent cash expenditures needed to satisfy remaining obligations.  The majority of the accrued costs is expected to be paid by the end of 2011 and is included in Accrued expenses in the Consolidated Balance Sheets.

(in millions)
 
Accrued
Costs as of
Jan. 1,
2011
  
Costs
 Recognized
in 2011
  
Non-cash Charges
  
Net Cash Payments
  
Accrued
Costs as of October 1,
 2011
 
                 
Employee termination and other benefits
 $0.7  $-  $-  $(0.4) $0.3 
Current asset write-downs
  -                 
Transformation and other costs:
                    
  Consolidation of manufacturing footprint
  1.5   0.2   -   (0.4)  1.3 
Asset disposition actions:
                    
  Definite-lived asset impairments
  -   0.5   (0.5)  -   - 
                      
Total restructuring, exit and impairment charges
 $2.2  $0.7  $(0.5) $(0.8) $1.6