Investment in Other Affiliates	9 Months Ended
Sep. 30, 2012
Investment in Other Affiliates	NOTE 6. Investment in Other Affiliates The caption Investment in other affiliates in the consolidated balance sheets for the periods ended September 30, 2012 and December 31, 2011 represents Polaris’ investments in Brammo, Inc., a privately held manufacturer of electric motorcycles. A $5,000,000 investment was made in October 2011 and an additional $7,000,000 investment was made in July 2012. The investments in Brammo, Inc. are accounted for under the cost method. On July 24, 2012, Polaris announced a joint venture agreement with Eicher Motors Limited (Eicher), a leading manufacturer of commercial vehicles and motorcycles in India. Polaris and Eicher will each control 50 percent of the joint venture, which is intended to design, develop and manufacture a full range of new vehicles for India and other emerging markets. The overall investment is expected to be approximately $50,000,000, shared equally with Eicher over a three year period. Polaris expects to make its initial investment in the joint venture in the fourth quarter of 2012.

NOTE 6. Investment in Other Affiliates

The caption Investment in other affiliates in the consolidated balance sheets for the periods ended September 30, 2012 and December 31, 2011 represents Polaris’ investments in Brammo, Inc., a privately held manufacturer of electric motorcycles. A $5,000,000 investment was made in October 2011 and an additional $7,000,000 investment was made in July 2012. The investments in Brammo, Inc. are accounted for under the cost method.

On July 24, 2012, Polaris announced a joint venture agreement with Eicher Motors Limited (Eicher), a leading manufacturer of commercial vehicles and motorcycles in India. Polaris and Eicher will each control 50 percent of the joint venture, which is intended to design, develop and manufacture a full range of new vehicles for India and other emerging markets. The overall investment is expected to be approximately $50,000,000, shared equally with Eicher over a three year period. Polaris expects to make its initial investment in the joint venture in the fourth quarter of 2012.