Segment Reporting

20 Months Ended

Dec. 31, 2011

Segment Reporting

Note 12. Segment Reporting

Polaris has reviewed ASC Topic 280 and determined that the Company meets the aggregation criteria outlined since the Company’s segments have similar (1) economic characteristics, (2) product and services, (3) production processes, (4) customers, (5) distribution channels, and (6) regulatory environments. Therefore, the Company reports as a single reportable business segment.

The following data relates to Polaris’ foreign operations:

	For the Years Ended December 31,
(In thousands)	2011		2010		2009
Canadian subsidiary:
Sales	$	368,487	$	279,309	$	239,240
Identifiable assets		18,008		42,936		35,462
Other foreign countries:
Sales	$	424,363	$	305,864	$	252,419
Identifiable assets		252,519		145,528		97,771