Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2019

The following table provides a reconciliation of the activity related to the Company’s allowance for credit losses (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2019			2018			2019			2018
							(in thousands)
Beginning balance	$	5,499		$	3,675		$	5,610		$	4,447
Provision for credit losses	778			2,270			920			1,986
Write-off of uncollectible amounts, net of recoveries	(155		)	(307		)	(408		)	(795		)
Ending balance	$	6,122		$	5,638		$	6,122		$	5,638

Disaggregation of Revenue

The following table presents the Company's revenue disaggregated by major product category and operating and reportable segment (in thousands):



	Operating Segments⁽¹⁾
For the Three Months Ended September 30,	Golf Equipment		Apparel, Gear & Other		Total
2019
Golf Clubs	$	168,005	$	—	$	168,005
Golf Balls	42,497		—		42,497
Apparel	—		139,998		139,998
Gear, Accessories & Other	—		75,717		75,717
	$	210,502	$	215,715	$	426,217
2018
Golf Clubs	$	142,396	$	—	$	142,396
Golf Balls	44,661		—		44,661
Apparel	—		27,340		27,340
Gear, Accessories & Other	—		48,257		48,257
	$	187,057	$	75,597	$	262,654



	Operating Segments⁽¹⁾
For the Nine Months Ended September 30,	Golf Equipment		Apparel, Gear & Other		Total
2019
Golf Clubs	$	653,531	$	—	$	653,531
Golf Balls	172,943		—		172,943
Apparel	—		309,439		309,439
Gear, Accessories & Other	—		253,209		253,209
	$	826,474	$	562,648	$	1,389,122
2018
Golf Clubs	$	632,639	$	—	$	632,639
Golf Balls	165,465		—		165,465
Apparel	—		84,460		84,460
Gear, Accessories & Other	—		179,592		179,592
	$	798,104	$	264,052	$	1,062,156


(1)	The Company changed its operating segments as of January 1, 2019 (see Note 18). Accordingly, prior period amounts have been reclassified to conform with the current period presentation.

The Company sells its golf equipment products and apparel, gear and accessories in the United States and internationally, with its principal international regions being Japan and Europe. As the majority of the Company's sales are concentrated in golf equipment products, sales of golf equipment are generally higher on a regional basis, with the exception of Europe, which has a higher concentration of sales of apparel, gear and other as a result of the Jack Wolfskin acquisition completed in January 2019.

The following table presents information about the geographical areas in which the Company operates. Revenues are attributed to the location to which the product was shipped (in thousands):



	Three Months Ended September 30,
	2019		2018
Major Geographic Region:⁽¹⁾
United States	$	161,631	$	142,263
Europe	133,351		33,086
Japan	64,176		54,434
Rest of World	67,059		32,871
	$	426,217	$	262,654



	Nine Months Ended September 30,
	2019		2018
Major Geographic Region:⁽¹⁾
United States	$	658,051	$	610,797
Europe	341,594		130,613
Japan	193,080		183,375
Rest of World	196,397		137,371
	$	1,389,122	$	1,062,156

(1) In connection with the Company's assessment of its operating and reportable segments the Company also reassessed its reportable regions. As a result, starting on January 1, 2019, the Company will report regional sales previously reported in Rest of Asia and Other Foreign Countries in Rest of World. Accordingly, prior period amounts have been reclassified to conform to the current year presentation of regional sales.