CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash ($12,796 and $10,029 attributable to the variable interest entity ("VIE"))	$ 76,058	$ 54,409
Restricted cash	3,082	4,725
Accounts receivable, net	177,506	192,384
Inventories ($14,633 and $15,755 attributable to the VIE)	323,289	326,359
Other assets	84,596	93,646
Total current assets	664,531	671,523
Property, plant and equipment, net ($10,749 and $11,147 attributable to the VIE)	239,748	254,894
Goodwill ($32,312 and $32,312 attributable to the VIE)	179,241	181,179
Identifiable intangible assets, net	489,988	499,494
Deferred income taxes	130,416	132,265
Other assets ($2,704 and $2,738 attributable to the VIE)	32,247	19,618
Total assets	1,736,171	1,758,973
Liabilities and equity
Short-term Debt	42,495	39,064
Current portion of long-term debt	18,750	402,640
Accounts payable ($10,397 and $10,250 attributable to the VIE)	87,608	89,869
Payables to related parties		12,570
Accrued taxes	41,962	29,432
Accrued compensation and benefits ($780 and $1,035 attributable to the VIE)	224,230	111,390
Accrued expenses and other liabilities ($4,121 and $4,516 attributable to the VIE)	47,063	70,626
Total current liabilities	462,108	755,591
Long-term debt and capital lease obligations	348,348	394,511
Deferred income taxes	7,452	7,112
Accrued pension and other postretirement benefits ($1,946 and $2,303 attributable to the VIE)	135,339	119,549
Accrued equity appreciation rights		145,384
Other noncurrent liabilities ($3,368 and $2,841 attributable to the VIE)	14,101	12,284
Total liabilities	967,348	1,434,431
Series A redeemable convertible preferred stock, $.001 par value, 1,838,027 shares authorized at September 30, 2016 and December 31, 2015; 1,838,027 shares issued and outstanding at September 30, 2016 and December 31, 2015 actual; liquidation preference of $187,277,326 at September 30, 2016; no shares issued or outstanding, pro forma as of September 30, 2016		131,036
Equity
Common stock, $.001 par value,500,000,000 shares authorized at December 31, 2016 and 78,193,494 shares authorized at December 31, 2015; 74,093,598 shares issued and outstanding at December 31, 2016 and 21,821,256 shares issued and outstanding at December 31, 2015	74	22
Additional paid-in capital	880,576	309,110
Accumulated other comprehensive loss, net of tax	(90,834)	(67,234)
Retained deficit	(53,951)	(81,647)
Total equity attributable to Acushnet Holdings Corp.	735,865	160,251
Noncontrolling interests	32,958	33,255
Total equity	768,823	193,506
Total liabilities and equity	$ 1,736,171	$ 1,758,973