SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of estimated useful lives of property, plant and equipment

	Estimated
	Useful Life
Building and improvements	25 years
Molds and dyes	5  –  10 years
Machinery and equipment (including computer equipment and software)	3  –  10 years
Furniture and fixtures	5  –  7 years
Vehicles	5 years

Schedule of weighted-average estimated useful lives of finite lived intangible assets

	Estimated
Asset	Useful Life
Trade names and trademarks	9  –  25 years
Technology	15 years
Pool designs	14  – 15 years
Dealer relationships	5  –  13 years
Patented technology	5  –  10 years
Non-competition agreements	5 years
Franchise relationships	4 years
Order backlog	10 months