Significant Accounting Policies (Tables)

9 Months Ended

Sep. 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 September 30,						For the Nine Months Ended September 30,
	2011			2010			2011			2010
Accrued warranty reserve, beginning	$	31,862		$	24,661		$	32,651		$	25,520
Additions to warranty reserve through acquisitions		—			—			2,018			—
Additions charged to expense		13,155			11,689			29,672			32,567
Warranty claims paid		(8,293	)		(6,748	)		(27,617	)		(28,485	)
Accrued warranty reserve, ending	$	36,724		$	29,602		$	36,724		$	29,602