CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets
Cash and restricted cash ($15,738 and $13,811 attributable to the variable interest entity ("VIE"))	$ 73,191	$ 79,140
Accounts receivable, net	209,437	177,506
Inventories ($12,922 and $14,633 attributable to the VIE)	320,974	323,289
Other assets	70,064	84,596
Total current assets	673,666	664,531
Property, plant and equipment, net ($10,093 and $10,709 attributable to the VIE)	228,381	239,748
Goodwill ($32,312 and $32,312 attributable to the VIE)	185,092	179,241
Intangible assets, net	483,511	489,988
Deferred income taxes	104,248	130,416
Other assets ($2,674 and $2,642 attributable to the VIE)	30,662	32,247
Total assets	1,705,560	1,736,171
Current liabilities
Short-term debt	14,327	42,495
Current portion of long-term debt	23,750	18,750
Accounts payable ($7,428 and $10,397 attributable to the VIE)	91,085	87,608
Accrued taxes	21,623	41,962
Accrued compensation and benefits ($540 and $780 attributable to the VIE)	68,434	224,230
Accrued expenses and other liabilities ($5,980 and $4,121 attributable to the VIE)	72,131	47,063
Total current liabilities	291,350	462,108
Long-term debt and capital lease obligations	425,719	348,348
Deferred income taxes	5,893	7,452
Accrued pension and other postretirement benefits ($1,743 and $1,946 attributable to the VIE)	123,401	135,339
Other noncurrent liabilities ($4,065 and $3,368 attributable to the VIE)	16,529	14,101
Total liabilities	862,892	967,348
Commitments and contingencies (Note 14)
Shareholders' Equity
Common stock, $0.001 par value, 500,000,000 shares authorized; 74,451,977 and 74,093,598 shares issued and outstanding	74	74
Additional paid-in capital	891,249	880,576
Accumulated other comprehensive loss, net of tax	(79,717)	(90,834)
Retained deficit	(950)	(53,951)
Total equity attributable to Acushnet Holdings Corp.	810,656	735,865
Noncontrolling interests	32,012	32,958
Total shareholders' equity	842,668	768,823
Total liabilities and shareholders' equity	$ 1,705,560	$ 1,736,171