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Product Warranty
 6 Months Ended
Jun. 30, 2020
Guarantees [Abstract]  
Product Warranty
Note 12. Product Warranty
The Company has a stated two-year warranty policy for its golf clubs and certain Jack Wolfskin gear, as well as a limited lifetime warranty for its OGIO line of products. The Company’s policy is to accrue the estimated cost of satisfying future warranty claims at the time the sale is recorded. In estimating its future warranty obligations, the Company considers various relevant factors, including the Company’s stated warranty policies and practices, the historical frequency of claims, and the cost to replace or repair its products under warranty.
The Company’s estimates for calculating the warranty reserve are principally based on assumptions regarding the warranty costs of each product line over the expected warranty period. Where little or no claims experience may exist, the Company’s warranty obligation calculation is based upon long-term historical warranty rates of similar products until sufficient data is available. As actual model-specific rates become available, the Company’s estimates are modified to reflect the range of likely outcomes.
The warranty provision for the three and six months ended June 30, 2020 and June 30, 2019 includes the warranty reserves assumed in connection with the Jack Wolfskin acquisition (see Note 5).
The following table provides a reconciliation of the activity related to the Company’s reserve for warranty expense (in thousands):
 
Three Months Ended June 30,
 
Six Months Ended
June 30,
 
2020
 
2019
 
2020
 
2019
Beginning balance
$
9,791

 
$
10,783

 
$
9,636

 
$
7,610

Provision
1,562

 
2,127

 
3,370

 
4,606

Provision liability assumed from acquisition
—

 
273

 
—

 
2,600

Claims paid/costs incurred
(1,574
)
 
(2,207
)
 
(3,227
)
 
(3,840
)
Ending balance
$
9,779

 
$
10,976

 
$
9,779

 
$
10,976