Restructuring and Long-Lived Asset Impairment (Tables)

6 Months Ended

Jun. 30, 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 June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Long-lived asset impairment charges by type of long-lived asset:
Leasehold improvements	$	1,195	$	—	$	3,480	$	740
Operating lease right of use assets		3,037		476		4,327		476
Building and improvements		352		—		2,604		—
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	$	4,584	$	476	$	10,411	$	7,521
Long-lived asset impairment charges by restructuring activity:
Active Sports Restructuring	$	—	$	—	$	—	$	6,648
Unrelated to restructuring activities		4,584		476		10,411		873
Total long-lived asset impairment charges	$	4,584	$	476	$	10,411	$	7,521

Active Sports

Schedule of restructuring expenses incurred

The following table details the costs incurred during the three and six months ended June 30, 2024 and 2023 associated with the Active Sports Restructuring (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Active Sports Restructuring costs:
One-time termination benefits(1)	$	—	$	193	$	—	$	193
Incremental inventory reserve charges(1)		—		2,646		—		2,646
Other associated costs(2)		276		420		536		420
Total Active Sports Restructuring costs	$	276	$	3,259	$	536	$	3,259

(1) These costs were included in costs applicable to revenues – products, service and other in the condensed consolidated statements of operations.

(2) 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		420		613
Paid or otherwise settled		(193)		(420)		(613)
Balance at June 30, 2023		—		—		—
Charged to expense		—		583		583
Paid or otherwise settled		—		(583)		(583)
Balance at December 31, 2023		—		—		—
Charged to expense		—		536		536
Paid or otherwise settled		—		(536)		(536)
Balance at June 30, 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.