Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2012

Activity in Polaris Accrued Warranty Reserve

and any significant changes in sales volume. 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,
	2012			2011			2012			2011
Accrued warranty reserve, beginning	$	38,685		$	31,862		$	44,355		$	32,651
Additions to warranty reserve through acquisitions		—			—			—			2,018
Additions charged to expense		12,101			13,155			29,140			29,672
Warranty claims paid		(9,215	)		(8,293	)		(31,924	)		(27,617	)
Accrued warranty reserve, ending	$	41,571		$	36,724		$	41,571		$	36,724