Summary of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2012

Concentration of Credit Risk

Concentration of Credit Risk

Financial instruments that subject the Company to a significant concentration of credit risk consist primarily of accounts receivable. The majority of the Company’s accounts receivable are due from large sporting goods retailers. Credit is extended based on an evaluation of the customer’s financial condition, and generally collateral is not required. The most significant customers that accounted for a large portion of net revenues and accounts receivable were as follows:

	Customer A			Customer B			Customer C
Net revenues
Six months ended June 30, 2012		17.7	%		6.8	%		6.6	%
Six months ended June 30, 2011		19.0	%		8.9	%		6.6	%
Accounts receivable
As of June 30, 2012		24.7	%		11.0	%		6.7	%
As of December 31, 2011		25.4	%		8.6	%		5.5	%
As of June 30, 2011		25.2	%		11.7	%		8.5	%

Allowance For Doubtful Accounts

Allowance for Doubtful Accounts

As of June 30, 2012, December 31, 2011 and June 30, 2011, the allowance for doubtful accounts was $2.9 million, $4.1 million and $3.6 million, respectively.

Shipping and Handling Costs

Shipping and Handling Costs

The Company charges certain customers shipping and handling fees. These fees are recorded in net revenues. The Company includes the majority of outbound handling costs as a component of selling, general and administrative expenses. Outbound handling costs include costs associated with preparing goods to ship to customers and certain costs to operate the Company’s distribution facilities. These costs, included within selling, general and administrative expenses, were $7.2 million and $5.4 million for the three months ended June 30, 2012 and 2011, respectively, and $14.6 million and $10.2 million for the six months ended June 30, 2012 and 2011, respectively. The Company includes outbound freight costs associated with shipping goods to customers as a component of cost of goods sold.

Management Estimates

Management Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates, including estimates relating to assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.