Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2011

Activity in Polaris Accrued Warranty Reserve

The activity in Polaris’ accrued warranty reserve for the periods presented is as follows (in thousands):

	For the Three  Months Ended June 30,						For the Six Months Ended June 30,
	2011			2010			2011			2010
Accrued warranty reserve, beginning	$	31,029		$	22,344		$	32,651		$	25,520
Additions to warranty reserve through acquisitions		2,018			—			2,018			—
Additions charged to expense		7,592			10,930			16,517			20,878
Warranty claims paid		(8,777	)		(8,613	)		(19,324	)		(21,737	)
Accrued warranty reserve, ending	$	31,862		$	24,661		$	31,862		$	24,661