Summary of Significant Accounting Policies (Tables) - OneWater LLC [Member]

3 Months Ended

Dec. 31, 2019

The activity in customer deposits for the three months ended December 31, 2019 is as follows:

	Three Months Ended December 31, 2019
Beginning contract liability	$	4,880
Revenue recognized from contract liabilities included in the beginning balance	(4,673		)
Increases due to cash received, net of amounts recognized in revenue during the period	7,529
Ending contract liability	$	7,736

The following table sets forth percentages on the timing of revenue recognition for the three months ended December 31, 2019.

	Three Months Ended December 31, 2019
Goods and services transferred at a point in time		94.9	%
Goods and services transferred over time		5.1	%
Total Revenue		100.0	%

The following table illustrates the dilutive effect of profits in interest unit agreements and common warrants outstanding:

For the three months ended December 31	2019		2018
Common units outstanding		76,573		75,816
Weighted average common unit equivalents outstanding		26,545		27,217
Diluted common unit equivalents		103,118		103,033