Significant Accounting Policies (Tables)

23 Months Ended

Mar. 31, 2012

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 March 31,
	2012			2011
Accrued warranty reserve, beginning	$	44,355		$	32,651
Additions charged to expense		8,392			8,925
Warranty claims paid		(12,317	)		(10,547	)
Accrued warranty reserve, ending	$	40,430		$	31,029