GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill

Balances for our goodwill and intangible assets as of December 31 were as follows:

($ in millions)	2023		2022
Goodwill, gross	$	242.5	$	239.7
Accumulated impairment	(241.7)		(218.6)
Goodwill, net	$	0.8	$	21.1
Intangible assets
Franchise rights (indefinite life)(1)	$	199.7	$	236.7
Other intangible assets (definite-lived)	23.8		23.8
	223.5		260.5
Less: accumulated amortization - other intangible assets	21.0		13.1
Intangible assets, net	$	202.5	$	247.4

(1) Attributed to the Company’s powersports reporting unit. Amount is net of accumulated impairment of $142.7 million in 2023 and $105.7 million in 2022.

Schedule of Goodwill

The following is a summary of the changes in the carrying amount of goodwill by reporting unit over the past two years:

($ in millions)	Powersports		Vehicle Transportation Services		Total
December 31, 2021	$	234.0	$	0.8	$	234.8
Purchase accounting adjustments for prior year acquisitions	(26.8)		—		(26.8)
Acquisition of Freedom Powersports	29.1		—		29.1
Other immaterial acquisitions	2.6		—		2.6
Impairment	(218.6)		—		(218.6)
December 31, 2022	20.3		0.8		21.1
Other immaterial acquisition	2.6		—		2.6
Purchase accounting adjustments for prior year acquisitions	0.2		—		0.2
Impairment	(23.1)		—		(23.1)
December 31, 2023	$	—	$	0.8	$	0.8

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated remaining annual amortization expense related to other intangible assets ($ in millions):

2024	$	2.7
2025	0.1
2026	—
2027	—
Thereafter	—
	$	2.8