Restructuring and Long-Lived Asset Impairment (Tables)

3 Months Ended

Mar. 31, 2024

Schedule of long-lived asset impairment charges by type of long-lived asset

The following table details long-lived asset impairment charges by type of long-lived asset and by restructuring activity, all of which relate to the RV and Outdoor Retail segment (in thousands):

	Three Months Ended March 31,
	2024		2023
Long-lived asset impairment charges by type of long-lived asset:
Leasehold improvements	$	2,285	$	740
Operating lease right of use assets		1,290		—
Building and improvements		2,252		—
Furniture and equipment		—		329
Software		—		1,362
Construction in progress and software in development		—		113
Intangible assets		—		4,501
Total long-lived asset impairment charges	$	5,827	$	7,045
Long-lived asset impairment charges by restructuring activity:
Active Sports Restructuring	$	—	$	6,648
Unrelated to restructuring activities		5,827		397
Total long-lived asset impairment charges	$	5,827	$	7,045

Active Sports

Schedule of restructuring expenses incurred

The following table details the costs incurred during the three months ended March 31, 2024 and 2023 associated with the Active Sports Restructuring (in thousands):

	Three Months Ended March 31,
	2024		2023
Active Sports Restructuring costs:
Other associated costs(1)	$	260	$	—
Total Active Sports Restructuring costs	$	260	$	—

(1) Other associated costs primarily represent lease and other operating expenses incurred during the post-close wind-down period for the Active Sports Restructuring for the periods presented and were included primarily in selling, general, and administrative expenses in the condensed consolidated statements of operations.

Schedule of changes in the restructuring accrual

The following table details changes in the restructuring accrual associated with the Active Sports Restructuring (in thousands):

	One-time		Other
	Termination		Associated
	Benefits		Costs (1)		Total
Balance at March 31, 2023	$	—	$	—	$	—
Charged to expense		193		1,003		1,196
Paid or otherwise settled		(193)		(1,003)		(1,196)
Balance at December 31, 2023		—		—		—
Charged to expense		—		260		260
Paid or otherwise settled		—		(260)		(260)
Balance at March 31, 2024	$	—	$	—	$	—

(1) Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the specialty retail location and distribution centers related to the Active Sports Restructuring.