Brunswick (BC) 10-Q 3 May 18 2018 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 01, 2018
Entity Information Line Items [Abstract]
Entity Registrant Name	BRUNSWICK CORP
Entity Central Index Key	14,930
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		87,164,846
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Income Statement [Abstract]
Net Sales	$ 1,155.4	$ 1,082.1
Cost of Sales	847.6	787.8
Selling, General and Administrative Expense	155.5	148.1
Research and Development Expense	35.7	34.5
Restructuring, Exit, Integration and Impairment Charges	1.2	8.3
Operating Earnings	115.4	103.4
Equity Earnings	1	2.3
Other Income (Expense), Net	0.1	(1.3)
Earnings Before Interest and Income Taxes	116.5	104.4
Interest Expense	(6.9)	(6.5)
Interest Income	0.7	0.5
Earnings Before Income Taxes	110.3	98.4
Income Tax Provision	29.8	24.2
Net Earnings from Continuing Operations	80.5	74.2
Loss from Discontinued Operations, Net of Tax	(7.6)	(9.3)	[1]
Net Earnings	$ 72.9	$ 64.9
Basic
Earnings From Continuing Operations (in Dollars per Share)	$ 0.92	$ 0.82
Loss From Discontinued Operations (in Dollars per Share)	(0.09)	(0.10)
Net Earnings (in Dollars per Share)	0.83	0.72
Diluted
Earnings From Continuing Operations (in Dollars per Share)	0.91	0.81
Loss From Discontinued Operations (in Dollars per Share)	(0.09)	(0.10)
Net Earnings (in Dollars per Share)	$ 0.82	$ 0.71
Weighted Average Shares Used for Computation of [Abstract]
Basic Earnings Per Common Share (in Shares)	88.1	90.1
Diluted Earnings per Common Share (in Shares)	88.8	91.1
Comprehensive Income	$ 83.9	$ 72.1
Cash Dividends Declared Per Common Share	$ 0.19	$ 0.165
[1]	(A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017
Current Assets
Cash and Cash Equivalents, at Cost, Which Approximates Fair Value	$ 284	$ 448.8	$ 273.3
Restricted Cash	9.4	9.4	11.2
Short-Term Investments in Marketable Securities	0.8	0.8	0.7
Total Cash and Short-Term Investments in Marketable Securities	294.2	459	285.2
Accounts and Notes Receivable, less Allowances of $9.3, $9.1 and $10.5	617.5	480.2	516.7
Inventories
Finished Goods	550.8	506.9	523
Work-In-Process	98.6	96.8	80.5
Raw Materials	180.3	161.9	143.9
Net Inventories	829.7	765.6	747.4
Prepaid Expenses and Other	40.4	73.1	36.4
Current Assets Held for Sale	80.9	68.8	85.3
Current Assets	1,862.7	1,846.7	1,671
Property
Land	19.9	19.9	18
Buildings and Improvements	347.5	340.6	321.9
Equipment	1,002.5	991.9	927.6
Total Land, Buildings and Improvements and Equipment	1,369.9	1,352.4	1,267.5
Accumulated Depreciation	(827.3)	(812.5)	(787.6)
Net Land, Buildings and Improvements and Equipment	542.6	539.9	479.9
Unamortized Product Tooling Costs	130.5	119.6	103.4
Net Property	673.1	659.5	583.3
Other Assets
Goodwill	428.3	425.3	416
Other Intangibles, Net	143.3	144.4	158.6
Equity Investments	29.5	25	26.6
Deferred Income Tax Asset	171	165.6	297.6
Other Long-Term Assets	47	45.1	46.1
Long-Term Assets Held for Sale	49.7	46.6	74.7
Other Assets	868.8	852	1,019.6
Total Assets	3,404.6	3,358.2	3,273.9
Current Liabilities
Current Maturities of Long-Term Debt	5.1	5.6	4.7
Accounts Payable	419.7	409.7	390.3
Accrued Expenses	583.6	563.6	498.4
Current Liabilities Held for Sale	68	56.2	63.1
Current Liabilities	1,076.4	1,035.1	956.5
Long-Term Liabilities
Debt	428.9	431.8	435.4
Postretirement Benefits	218.9	220.8	239.7
Other	196.8	184.9	164.5
Long-Term Liabilities Held for Sale	2.8	2.7	4.2
Long-Term Liabilities	847.4	840.2	843.8
Shareholders' equity
Common Stock; Authorized: 200,000,000 Shares, $0.75 Par Value; Issued: 102,538,000 Shares; Outstanding: 87,277,000, 87,537,000 and 89,365,000 Shares	76.9	76.9	76.9
Additional Paid-In Capital	357.4	374.4	364.1
Retained Earnings	1,994.4	1,966.8	1,931.1
Treasury Stock, at Cost: 15,261,000, 15,001,000 and 13,173,000 Shares	(599.1)	(575.4)	(471.1)
Accumulated Other Comprehensive Loss, Net of Tax	(348.8)	(359.8)	(427.4)
Shareholders' Equity	1,480.8	1,482.9	1,473.6
Total Liabilities and Shareholders' Equity	$ 3,404.6	$ 3,358.2	$ 3,273.9

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017
Current Assets
Accounts and Notes Receivable, Allowances	$ 9.3	$ 9.1	$ 10.5
Shareholders' equity
Common Stock, Shares Authorized (in Shares)	200,000,000	200,000,000	200,000,000
Common Stock, Par Value (in Dollars per Share)	$ 0.75	$ 0.75	$ 0.75
Common Stock, Shares Issued (in Shares)	102,538,000	102,538,000	102,538,000
Common Stock, Shares Outstanding (in Shares)	87,277,000	87,537,000	89,365,000
Treasury Stock, Shares (in Shares)	15,261,000	15,001,000	13,173,000

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Cash Flows from Operating Activities
Net Earnings	$ 72.9	$ 64.9
Less: Loss from Discontinued Operations, Net of Tax	(7.6)	(9.3)	[1]
Net Earnings from Continuing Operations	80.5	74.2
Depreciation and Amortization	27.8	23.6
Stock Compensation Expense	1.9	4
Pension Expense, Net of (Funding)	0.9	(33.6)
Deferred Income Taxes	20.5	13.3
Changes in Certain Current Assets and Current Liabilities	(210.2)	(146.6)
Long-Term Extended Warranty Contracts and Other Deferred Revenue	2.6	0.7
Income Taxes	34.5	2.6
Other, net	(1.6)	(4.5)
Net Cash Used for Operating Activities of Continuing Operations	(43.1)	(66.3)
Net Cash Used for Operating Activities of Discontinued Operations	(24)	(20.3)
Net Cash Used for Operating Activities	(67.1)	(86.6)
Cash Flows from Investing Activities
Capital Expenditures	(34.5)	(56.6)
Sales or Maturities of Marketable Securities	0	35
Investments	(4.8)	(3.6)
Proceeds from the Sale of Property, Plant and Equipment	0.1	7.6
Other, net	(0.2)	(0.5)
Net Cash Used for Investing Activities of Continuing Operations	(39.4)	(18.1)
Net Cash Used for Investing Activities of Discontinued Operations	(2.6)	(4.2)
Net Cash Used for Investing Activities	(42)	(22.3)
Cash Flows from Financing Activities
Payments of Long-Term Debt Including Current Maturities	(0.1)	(0.1)
Common Stock Repurchases	(35)	(20)
Cash Dividends Paid	(16.6)	(14.8)
Proceeds from Share-Based Compensation Activity	1	3.2
Tax Withholding Associated with Shares Issued for Share-Based Compensation	(9.3)	(11.4)
Net Cash Used for Financing Activities of Continuing Operations	(60)	(43.1)
Net Cash Used for Financing Activities of Discontinued Operations	0	(0.1)
Net Cash Used for Financing Activities	(60)	(43.2)
Effect of Exchange Rate Changes	4.3	3
Net Decrease in Cash and Cash Equivalents and Restricted Cash	(164.8)	(149.1)
Cash and Cash Equivalents and Restricted Cash at Beginning of Period	458.2	433.6
Cash and Cash Equivalents and Restricted Cash at End of Period	293.4	284.5
Less: Restricted Cash	9.4	11.2
Cash and Cash Equivalents at End of Period	$ 284	$ 273.3
[1]	(A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Interim Financial Statements. The unaudited interim condensed consolidated financial statements of Brunswick Corporation (Brunswick or the Company) have been prepared pursuant to Securities and Exchange Commission (SEC) rules and regulations. Therefore, certain information and disclosures normally included in financial statements and related notes prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) have been condensed or omitted. Certain previously reported amounts have been reclassified to conform to the current period presentation. These financial statements should be read in conjunction with, and have been prepared in conformity with, the accounting principles reflected in the consolidated financial statements and related notes included in Brunswick’s 2017 Annual Report on Form 10-K for the year ended December 31, 2017 (the 2017 Form 10-K). These results include, in management's opinion, all normal and recurring adjustments necessary to present fairly Brunswick's financial position, results of operations and cash flows. Due to the seasonality of Brunswick’s businesses, the interim results are not necessarily indicative of the results that may be expected for the remainder of the year. The Company maintains its financial records on the basis of a fiscal year ending on December 31, with the fiscal quarters spanning approximately thirteen weeks. The first quarter ends on the Saturday closest to the end of the first thirteen -week period. The second and third quarters are thirteen weeks in duration and the fourth quarter is the remainder of the year. The first quarter of fiscal year 2018 ended on March 31, 2018 and the first quarter of fiscal year 2017 ended on April 1, 2017 . On March 1, 2018, the Company announced that its Board of Directors authorized proceeding with a spin-off of its Fitness business. Following the proposed transaction, the Fitness business will be an independent, standalone, publicly-traded company, which will be formally named at a later date. The proposed transaction is anticipated to be tax-free to Brunswick shareholders and is expected to be completed in the first quarter of 2019. Recently Adopted Accounting Standards Presentation of Benefit Costs : In March 2017 , the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which amended the Accounting Standards Codification (ASC) related to the income statement presentation of the components of net periodic benefit cost for an entity’s sponsored defined benefit pension and other postretirement plans. The amendment requires entities to present the current-service-cost component with other current compensation costs in the income statement within income from operations and present the other components outside of income from operations. The amendment is effective for interim and annual periods beginning after December 15, 2017 , with early adoption permitted. The Company adopted this amendment retrospectively during the first quarter of 2018. As a result, $1.1 million and $1.4 million were reclassified from Cost of sales and Selling, general and administrative expense, respectively, to Other income (expense), net for the three months ended April 1, 2017 to conform to current period presentation. The Company elected to apply the practical expedient that permits the use of previously disclosed service cost and other costs from the prior year postretirement benefits footnote in the comparative periods as appropriate estimates when retrospectively changing the presentation of these costs. Statement of Cash Flows Classifications : In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments , which amended the ASC to add and/or clarify guidance on the classification of certain transactions in the statement of cash flows. The amendment is to be applied retrospectively and is effective for fiscal years, and the interim periods within those years, beginning after December 15, 2017 , with early adoption permitted. The Company adopted this amendment during the first quarter of 2018. The adoption of this standard did not have a material impact on the Company's consolidated financial statements. Revenue Recognition : In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers , (new revenue standard), which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. On January 1, 2018, the Company adopted the new revenue standard and all related amendments for all contracts using the modified retrospective method. The Company did not elect to separately evaluate contract modifications occurring before the adoption date. The Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the January 1, 2018 balance of retained earnings. Prior period information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company recognizes revenue in accordance with the terms of sale, primarily upon shipment to customers. Under the new revenue standard, estimated costs associated with retail sales promotions anticipated to be offered to customers within the Company's Boat segment are recognized at the time of sale, whereas under previous guidance, these promotions were recorded at the later of when the program was communicated to the customer or the time of sale. In addition, certain Fitness segment customer contracts offer incentives in the form of rebates settled with free product. These rebates are deemed to be separate performance obligations under the new revenue standard, and the revenue associated with the product rebates is deferred and recognized upon customer redemption. Under previous guidance, these product rebates were recorded in Cost of sales at the time of product sale. These impacts result in a change in the timing of when certain promotions and rebates are recorded, however, the total amount of cumulative revenue recognized over the life of the contract remains unchanged. The cumulative effect of the changes made to the Company's Condensed Consolidated Balance Sheets as of January 1, 2018 for the adoption of the new revenue standard was as follows: (in millions) Balance as of December 31, 2017 Adjustments Due to ASC 606 Balance as of January 1, 2018 Assets Accounts and notes receivable $ 480.2 $ 1.2 $ 481.4 Deferred income tax asset 165.6 9.3 174.9 Liabilities Accrued expenses 563.6 25.4 589.0 Current liabilities held for sale 56.2 13.7 69.9 Shareholders' equity Retained earnings 1,966.8 (28.6 ) 1,938.2 The impact to the Company's Condensed Consolidated Statements of Comprehensive Income and Condensed Consolidated Balance Sheets as of and for the three months ended March 31, 2018 as a result of applying the new revenue standard was as follows: (in millions) As Reported Effect of Change Balances without adoption of ASC 606 Net sales $ 1,155.4 $ (1.8 ) $ 1,153.6 Cost of sales 847.6 0.9 848.5 Earnings before income taxes 110.3 (2.7 ) 107.6 Income tax provision 29.8 (0.6 ) 29.2 Net earnings from continuing operations 80.5 (2.1 ) 78.4 Discontinued operations: Loss from discontinued operations, net of tax (7.6 ) (2.3 ) (9.9 ) Net earnings $ 72.9 $ (4.4 ) $ 68.5 As Reported Effect of Change Balances without adoption of ASC 606 Assets Accounts and notes receivable $ 617.5 $ (1.2 ) $ 616.3 Deferred income tax asset 171.0 (8.0 ) 163.0 Liabilities Accrued expenses 583.6 (22.8 ) 560.8 Current liabilities held for sale 68.0 (10.8 ) 57.2 Shareholders' equity Retained earnings 1,994.4 24.2 2,018.6 Revenue is recognized as performance obligations under the terms of contracts with customers are satisfied; this occurs when control of promised goods (engines, engine parts and accessories, boats, and fitness equipment) is transferred to the customer. The Company recognizes revenue related to the sale of extended warranty contracts that extend the coverage period beyond the standard warranty period over the life of the extended warranty period. Revenue is measured as the amount of consideration expected to be entitled in exchange for transferring goods or providing services. The Company has excluded sales, value add, and other taxes collected concurrent with revenue-producing activities from the determination of the transaction price for all contracts. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as a fulfillment activity. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Recently Issued Accounting Standards Tax Effects in Other Comprehensive Income : In February 2018, the FASB issued ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (AOCI) , which permits companies to reclassify the disproportionate income tax effects of the Tax Cuts and Jobs Act of 2017 on items within AOCI to retained earnings. The ASU also requires certain new disclosures. The amendment is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASC amendment, but does not expect it will have a material impact on its consolidated financial statements. Hedge Accounting : In August 2017, the FASB issued ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities, to simplify the application of hedge accounting and to better align an entity's risk management activities with the financial reporting of hedging relationships. The amendment is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASC amendment, but does not expect it will have a material impact on its consolidated financial statements. Recognition of Leases : In February 2016, the FASB issued ASU 2016-02, Leases, which amended the ASC to require lessees to recognize assets and liabilities on the balance sheet for all leases with terms greater than twelve months. Lessees will recognize expenses similar to current lease accounting. The amendment is to be applied using a modified retrospective method with certain practical expedients, and is effective for fiscal years and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the new standard will have on its condensed consolidated financial statements.

Revenue Recognition (Notes)

Revenue Recognition (Notes)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue Recognition The following table presents the Company's revenue for the three months ended March 31, 2018 into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors: Marine Engine Boat Fitness Total Geographic Markets United States $ 474.6 $ 217.4 $ 121.6 $ 813.6 Europe 98.3 34.6 53.4 186.3 Asia-Pacific 51.2 4.8 42.1 98.1 Canada 28.9 44.3 7.1 80.3 Rest-of-World 34.1 2.9 20.2 57.2 Marine eliminations (80.1 ) — — (80.1 ) Total $ 607.0 $ 304.0 $ 244.4 $ 1,155.4 Major Product Lines Propulsion $ 378.9 $ — $ — $ 378.9 Parts & Accessories 308.2 — — 308.2 Aluminum Freshwater Boats — 162.5 — 162.5 Fiberglass Freshwater Boats — 55.8 — 55.8 Fiberglass Saltwater Boats — 85.7 — 85.7 Commercial Cardio Fitness Equipment — — 132.3 132.3 Commercial Strength Fitness Equipment — — 90.9 90.9 Consumer Fitness Equipment — — 21.2 21.2 Marine eliminations (80.1 ) — — (80.1 ) Total $ 607.0 $ 304.0 $ 244.4 $ 1,155.4 For product sales, the Company transfers control and recognizes revenue at the time the product ships from a manufacturing or distribution facility ("free on board shipping point"), or at the time the product arrives at the customer's facility ("free on board destination"). When the shipping terms are "free on board shipping point", the customer obtains control and is able to direct the use of, and obtain substantially all of the benefits from, the products at the time the products are shipped. For shipments provided under “free on board destination”, control transfers to the customer upon delivery. Payment terms vary but are generally due within 30 days of transferring control. For the Company's Boat and Marine Engine segments, most product sales are wholesale financed by customers through the Company's joint venture, Brunswick Acceptance Company, LLC (BAC), or other lending institutions, and payment is typically due in the month of shipment. For further information on the BAC joint venture, refer to Note 10 – Financial Services , in the Notes to Consolidated Financial Statements in the 2017 Form 10-K. In addition, periodically the Company may require the customer to provide up front cash deposits in advance of performance. The Company also sells separately priced extended warranty contracts that extend the coverage period beyond the standard warranty period included with the product sale. When determining an appropriate allocation of the transaction price to the extended warranty performance obligation, the Company uses an observable price to determine the stand-alone selling price. Extended warranties typically range from an additional 1 year to 3 years. The Company receives payment at the inception of the contract and recognizes revenue over the extended warranty coverage period. This time-elapsed method is used to measure progress because the Company, on average, satisfies its performance obligation evenly over the warranty period. For certain customers within the Fitness segment, the Company provides rebate incentives settled in free product. These rebates provide the customer with a material right which would not have been received without entering into the contract and, therefore, represent a separate performance obligation to which revenue is allocated based on the products' stand-alone selling price. This revenue is deferred and recognized at a point in time upon rebate redemption, with a commensurate charge to Cost of sales for related product costs. The Company also provides product installation services to certain customers for which the Company recognizes revenue at the time of installation, using an observable price to determine the stand-alone selling price. As of January 1, 2018, $170.8 million of contract liabilities associated with extended warranties, customer deposits, and product rebates were reported in Accrued expenses and Other Long-term liabilities and $30.1 million of this amount was recognized as revenue during the three months ended March 31, 2018 , which primarily related to customer deposits. As of March 31, 2018 , total contract liabilities were $176.6 million . The total amount of the transaction price allocated to unsatisfied performance obligations as of March 31, 2018 is $153.2 million for contracts greater than one year. The Company expects to recognize approximately $42.7 million of this amount in 2018, $52.4 million in 2019, and $58.1 million thereafter. Contract assets as of January 1, 2018 and March 31, 2018 were not material. In addition, costs to obtain and fulfill contracts during the period were not material. The amount of consideration received can vary, primarily because of customer incentive or rebate arrangements. In addition, the Company provides customers the right to return eligible products under certain circumstances. The Company estimates variable consideration based on the expected value of total consideration to which customers are likely to be entitled based on historical experience and projected market expectations. Included in the estimate, is an assessment as to whether any variable consideration is constrained. Revenue estimates are adjusted at the earlier of a change in the expected value of consideration or when the consideration becomes fixed.

Discontinued Operations (Notes)

Discontinued Operations (Notes)	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On December 5, 2017, the Board of Directors authorized the Company to exit its Sea Ray businesses, including the Meridian brand, as a result of, among other things, a change in strategic direction and a review of the expected future cash flows, market conditions and business trends. The Company considered both quantitative and qualitative factors in reaching its decision to report these businesses as discontinued operations, with key factors including: the exit is part of the Company's strategic shift to focus on outboard boat categories; represents a material portfolio shift and reduction in the boat segment revenues; and represents the exit from substantially all of its boat brands participating in the inboard/sterndrive boat category, particularly large and premium offerings. The Company has determined that exiting the Sea Ray businesses represents a material strategic shift, with commensurate impacts on Brunswick’s operations and financial results. The Company commenced its process to sell the Sea Ray businesses in December 2017 and is targeting completion of the sales process in the first half of 2018. As a result, the Company reclassified the assets and liabilities of these businesses as held for sale on the Condensed Consolidated Balance Sheets for all periods presented. Additionally, these businesses, which were previously reported in the Company's Boat segment, are being reported as discontinued operations in the Condensed Consolidated Statements of Comprehensive Income for all periods presented. General allocations of corporate overhead and Boat segment shared services costs are not included in these results. The following table discloses the results of operations of the businesses reported as discontinued operations for the three months ended March 31, 2018 and April 1, 2017 , respectively: Three Months Ended (in millions) March 31, April 1, Net sales $ 72.6 $ 97.8 Loss from discontinued operations before income taxes $ (10.2 ) $ (11.5 ) Income tax benefit (2.6 ) (2.2 ) Loss from discontinued operations, net of tax (A) $ (7.6 ) $ (9.3 ) (A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017 . The following table reflects the summary of assets and liabilities held for sale as of March 31, 2018 , December 31, 2017 and April 1, 2017 for the Sea Ray businesses included in discontinued operations: (in millions) March 31, 2018 December 31, April 1, Accounts and notes receivable, net $ 6.1 $ 5.0 $ 12.8 Net inventory 73.4 62.1 70.2 Prepaid expenses and other 1.4 1.7 2.3 Current assets held for sale 80.9 68.8 85.3 Net property (A) 36.8 33.8 63.4 Other intangibles, net 4.7 4.7 4.7 Other long-term assets (B) (4.6 ) (4.6 ) 0.3 Long-term assets held for sale (C) 36.9 33.9 68.4 Assets held for sale $ 117.8 $ 102.7 $ 153.7 Accounts payable $ 11.2 $ 10.8 $ 16.5 Accrued expenses 56.8 45.4 46.6 Current liabilities held for sale 68.0 56.2 63.1 Other liabilities 2.8 2.7 4.2 Long-term liabilities held for sale 2.8 2.7 4.2 Liabilities held for sale $ 70.8 $ 58.9 $ 67.3 (A) Net property held for sale at March 31, 2018 and December 31, 2017 reflects an impairment of $31.0 million recorded in Q4 2017. (B) Includes a $5.0 million valuation allowance on the disposal group at March 31, 2018 and December 31, 2017 . (C) As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had $12.8 million , $12.7 million and $6.3 million , respectively, of net long-term assets classified as held for sale that were not related to businesses reported as discontinued operations. Additionally, as of March 31, 2018 the Company recorded a $23.0 million indemnification receivable and an offsetting accrued settlement loss relating to the unfavorable settlement of an ongoing legal matter associated with Hatteras Yachts, which the Company sold in 2013. The offsetting balance sheet amounts are recorded within Accounts and notes receivable and Accrued expenses on the Condensed Consolidated Balance Sheets. There was no impact to the Company's Condensed Consolidated Statements of Comprehensive Income.

Restructuring, Exit and Integra

Restructuring, Exit and Integration Activities	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring, Exit and Integration Activities [Text Block]	Restructuring, Exit, Integration and Impairment Activities In the first quarter of 2018, the Company implemented further headcount reductions in the Fitness segment aimed at improving general operating efficiencies. In the first quarter of 2018 and 2017, the Company executed certain integration activities within the Fitness segment related to its acquisition of Cybex International, Inc. In the first quarter of 2017, the Company announced the closure of its boat manufacturing facility in Joinville, Santa Catarina, Brazil, as a result of continued market weakness due partially to unfavorable foreign currency impacts in the region. As a result, the Company recorded restructuring, exit, integration and impairment charges, including the write-down of inventory. The facility manufactured certain Bayliner and Sea Ray boat models for the Latin American market. The long-lived assets at this facility were previously fully impaired. In the first quarter of 2017, the Company recorded restructuring, exit, integration and impairment charges within Corporate related to the transition of certain corporate officers. The Company recorded restructuring, exit, integration and impairment charges in the Condensed Consolidated Statements of Comprehensive Income as a result of the activities described above. The following table is a summary of the expense associated with the restructuring, exit, integration and impairment activities for the three months ended March 31, 2018 and April 1, 2017 , as discussed above: March 31, 2018 April 1, 2017 (in millions) Fitness Total Corporate Fitness Boat Total Restructuring and exit activities: Employee termination and other benefits $ 0.8 $ 0.8 $ 2.4 $ — $ 1.1 $ 3.5 Current asset write-downs (gains on disposal) (0.4 ) (0.4 ) — — 2.2 2.2 Professional fees — — — — 0.2 0.2 Integration activities: Employee termination and other benefits 0.0 0.0 — 1.1 — 1.1 Professional fees 0.7 0.7 — 1.2 — 1.2 Other 0.1 0.1 — 0.1 — 0.1 Total restructuring, exit, integration and impairment charges $ 1.2 $ 1.2 $ 2.4 $ 2.4 $ 3.5 $ 8.3 Total cash payments for restructuring, exit, integration and impairment charges (A) $ 2.0 $ 2.3 $ 0.6 $ 3.5 $ 0.6 $ 4.7 Accrued charges at end of the period (B) $ 4.4 $ 4.6 $ 1.1 $ 2.8 $ 1.2 $ 5.1 (A) Total cash payments for the three months ended March 31, 2018 also include $0.3 million of payments for Corporate restructuring, exit, integration and impairment charges. Cash payments may include payments related to prior period charges. (B) Restructuring, exit, integration and impairment charges accrued as of March 31, 2018 also include $0.2 million of Corporate charges. All of the accrued charges are expected to be paid during 2018.

Financial Instruments

Financial Instruments	3 Months Ended
	Mar. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	Financial Instruments The Company operates globally with manufacturing and sales facilities around the world. Due to the Company’s global operations, the Company engages in activities involving both financial and market risks. The Company utilizes normal operating and financing activities, along with derivative financial instruments, to minimize these risks. See Note 14 in the Notes to Consolidated Financial Statements in the 2017 Form 10-K for further details regarding the Company's financial instruments and hedging policies. Foreign Currency Derivatives. Forward exchange contracts outstanding at March 31, 2018 , December 31, 2017 and April 1, 2017 had notional contract values of $436.0 million , $312.6 million and $263.1 million , respectively. Option contracts outstanding at March 31, 2018 , December 31, 2017 and April 1, 2017 had notional contract values of $18.0 million , $18.0 million and $0.5 million , respectively. The forward and option contracts outstanding at March 31, 2018 mature through 2019 and mainly relate to the Euro, Japanese yen, Canadian dollar and Australian dollar. As of March 31, 2018 , the Company estimates that during the next 12 months, it will reclassify approximately $5.1 million of net losses (based on current rates) from Accumulated other comprehensive loss to Cost of sales. Interest Rate Derivatives. The Company enters into fixed-to-floating interest rate swaps to convert a portion of the Company's long-term debt from fixed to floating rate debt. As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the outstanding swaps had notional contract values of $200.0 million , of which $150.0 million corresponds to the Company's 4.625 percent Senior notes due 2021 and $50.0 million corresponds to the Company's 7.375 percent Debentures due 2023. These instruments have been designated as fair value hedges, with the fair value recorded in long-term debt. As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had $3.2 million , $3.4 million and $4.2 million , respectively, of net deferred losses associated with all settled forward-starting interest rate swaps, which were designated as cash flow hedges with gains and losses included in Accumulated other comprehensive loss. As of March 31, 2018 , the Company estimates that during the next 12 months, it will reclassify approximately $0.8 million of net losses resulting from settled forward-starting interest rate swaps from Accumulated other comprehensive loss to Interest expense. As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the fair values of the Company’s derivative instruments were: (in millions) Derivative Assets Derivative Liabilities Instrument Balance Sheet Location Fair Value Balance Sheet Location Fair Value Mar 31, 2018 Dec 31, 2017 Apr 1, 2017 Mar 31, 2018 Dec 31, 2017 Apr 1, 2017 Derivatives Designated as Cash Flow Hedges Foreign exchange contracts Prepaid expenses and other $ 2.8 $ 2.5 $ 3.3 Accrued expenses $ 5.8 $ 5.5 $ 1.8 Derivatives Designated as Fair Value Hedges Interest rate contracts Prepaid expenses and other $ 2.9 $ 2.1 $ 2.9 Accrued expenses $ 2.6 $ 1.8 $ 2.3 Interest rate contracts Other long-term assets — 0.7 1.4 Other long-term liabilities 2.8 0.3 0.0 Total $ 2.9 $ 2.8 $ 4.3 $ 5.4 $ 2.1 $ 2.3 Other Hedging Activity Foreign exchange contracts Prepaid expenses and other $ 0.4 $ 0.7 $ 0.2 Accrued expenses $ 0.5 $ 0.1 $ 0.7 The effect of derivative instruments on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2018 and April 1, 2017 was: (in millions) Derivatives Designated as Cash Flow Hedging Instruments Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss (Effective Portion) Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion) Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion) Mar 31, 2018 Apr 1, 2017 Mar 31, 2018 Apr 1, 2017 Interest rate contracts $ — $ — Interest expense $ (0.3 ) $ (0.3 ) Foreign exchange contracts (3.6 ) (2.5 ) Cost of sales (2.6 ) 1.0 Total $ (3.6 ) $ (2.5 ) $ (2.9 ) $ 0.7 Derivatives Designated as Fair Value Hedging Instruments Location of Gain on Derivatives Recognized in Earnings Amount of Gain on Derivatives Recognized in Earnings Mar 31, 2018 Apr 1, 2017 Interest rate contracts Interest expense $ 0.2 $ 0.6 Other Hedging Activity Location of Gain (Loss) on Derivatives Recognized in Earnings Amount of Gain (Loss) on Derivatives Recognized in Earnings Mar 31, 2018 Apr 1, 2017 Foreign exchange contracts Cost of sales $ (3.7 ) $ (2.8 ) Foreign exchange contracts Other income (expense), net (1.1 ) (0.7 ) Total $ (4.8 ) $ (3.5 ) Fair Value of Other Financial Instruments. The carrying values of the Company’s short-term financial instruments, including cash and cash equivalents and accounts and notes receivable approximate their fair values because of the short maturity of these instruments. At March 31, 2018 , December 31, 2017 and April 1, 2017 , the fair value of the Company’s long-term debt was approximately $497.6 million , $492.1 million and $494.2 million , respectively, and was determined using Level 1 and Level 2 inputs described in Note 7 to the Notes to Consolidated Financial Statements in the 2017 Form 10-K. The carrying value of long-term debt, including current maturities, was $438.8 million , $439.1 million and $441.3 million as of March 31, 2018 , December 31, 2017 and April 1, 2017 , respectively.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2018 : (in millions) Level 1 Level 2 Total Assets: Short-term investments in marketable securities $ 0.8 $ — $ 0.8 Restricted cash 9.4 — 9.4 Derivatives — 6.1 6.1 Total assets $ 10.2 $ 6.1 $ 16.3 Liabilities: Derivatives $ — $ 11.7 $ 11.7 Deferred compensation 3.6 27.8 31.4 Total liabilities at fair value $ 3.6 $ 39.5 $ 43.1 Liabilities measured at net asset value 8.8 Total liabilities $ 51.9 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2017 : (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 34.4 $ — $ 34.4 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 9.4 — 9.4 Derivatives — 6.0 6.0 Total assets $ 44.6 $ 6.0 $ 50.6 Liabilities: Derivatives $ — $ 7.7 $ 7.7 Deferred compensation 4.0 28.6 32.6 Total liabilities at fair value $ 4.0 $ 36.3 $ 40.3 Liabilities measured at net asset value 10.5 Total liabilities $ 50.8 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of April 1, 2017 : (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 3.7 $ — $ 3.7 Short-term investments in marketable securities 0.7 — 0.7 Restricted cash 11.2 — 11.2 Derivatives — 7.8 7.8 Total assets $ 15.6 $ 7.8 $ 23.4 Liabilities: Derivatives $ — $ 4.8 $ 4.8 Deferred compensation 4.3 27.2 31.5 Total liabilities at fair value $ 4.3 $ 32.0 $ 36.3 Liabilities measured at net asset value 10.4 Total liabilities $ 46.7 In addition to the items shown in the tables above, refer to Note 17 in the Notes to Consolidated Financial Statements in the 2017 Form 10-K for further discussion regarding the fair value measurements associated with the Company’s postretirement benefit plans.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2018
Share-based Compensation [Abstract]
Share-Based Compensation	Share-Based Compensation Under the Brunswick Corporation 2014 Stock Incentive Plan, the Company may grant stock options, stock appreciation rights (SARs), non-vested stock awards and performance awards to executives, other employees and non-employee directors from treasury shares and from authorized, but unissued, shares of common stock initially available for grant, in addition to: (i) the forfeiture of past awards; (ii) shares not issued upon the net settlement of SARs; or (iii) shares delivered to or withheld by the Company to pay the withholding taxes related to awards. As of March 31, 2018 , 5.1 million shares remained available for grant. Share information includes all outstanding awards for both continuing and discontinued operations. Non-Vested Stock Awards The Company grants both stock-settled and cash-settled non-vested stock units and awards to key employees as determined by management and the Human Resources and Compensation Committee of the Board of Directors. The Company granted 0.3 million and 0.2 million of stock awards during the three months ended March 31, 2018 and April 1, 2017 , respectively. The Company recognizes the cost of non-vested stock units and awards on a straight-line basis over the requisite vesting period. Additionally, cash-settled non-vested stock units and awards are recorded as a liability on the balance sheet and adjusted to fair value each reporting period through stock compensation expense. During the three months ended March 31, 2018 and April 1, 2017 , the Company charged $2.4 million and $2.6 million , respectively, to compensation expense for non-vested stock awards. As of March 31, 2018 , there was $22.0 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements. The Company expects this cost to be recognized over a weighted average period of 1.7 years . Performance Awards In February of 2018 and 2017 , the Company granted 0.1 million performance shares to certain senior executives. Performance share awards are based on three performance measures: a cash flow return on investment (CFROI) measure, an operating margin (OM) measure and a total shareholder return (TSR) modifier. Performance shares are earned based on a three-year performance period commencing at the beginning of the calendar year of each grant. The performance shares earned are then subject to a TSR modifier based on stock returns measured against stock returns of a predefined comparator group over a three-year performance period. Additionally, in February 2018 and 2017 , the Company granted 24,490 and 26,300 performance shares, respectively, to certain officers and certain senior managers based on the respective measures and performance periods described above but excluding the TSR modifier. During the three months ended March 31, 2018 and April 1, 2017 , the Company recognized a benefit of $0.5 million and a charge of $1.4 million , respectively, based on projections of probable attainment of the performance measures and the projected TSR modifier used to determine the performance awards. The fair values of the senior executives' performance share award grants with a TSR modifier for grants in 2018 and 2017 were $61.59 and $64.82 , respectively, which were estimated using the Monte Carlo valuation model, and incorporated the following assumptions: 2018 2017 Risk-free interest rate 2.4 % 1.5 % Dividend yield 1.3 % 1.1 % Volatility factor 38.9 % 38.3 % Expected life of award 2.9 years 2.9 years The fair value of the certain officers' and certain senior managers' performance awards granted based solely on the CFROI and OM performance factors was $57.19 and $58.77 in 2018 and 2017 , respectively, which was equal to the stock price on the date of grant in 2018 and 2017 , respectively, less the present value of expected dividend payments over the vesting period. As of March 31, 2018 , the Company had $8.6 million of total unrecognized compensation cost related to performance awards. The Company expects this cost to be recognized over a weighted average period of 1.8 years. Director Awards The Company issues stock awards to non-employee directors in accordance with the terms and conditions determined by the Nominating and Corporate Governance Committee of the Board of Directors. A portion of each director’s annual fee is paid in Brunswick common stock, the receipt of which may be deferred until a director retires from the Board of Directors. Each director may elect to have the remaining portion paid in cash, in Brunswick common stock distributed at the time of the award, or in deferred Brunswick common stock with a 20 percent premium.

Earnings per Common Share

Earnings per Common Share	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Earnings per Common Share	Earnings per Common Share Basic earnings per common share is calculated by dividing Net earnings by the weighted average outstanding shares which includes certain vested, unissued equity awards during the period. Diluted earnings per common share is calculated similarly, except that the calculation includes the dilutive effect of stock-settled SARs, non-vested stock awards and performance awards. Basic and diluted earnings per common share for the three months ended March 31, 2018 and April 1, 2017 were calculated as follows: Three Months Ended (in millions, except per share data) March 31, April 1, Net earnings from continuing operations $ 80.5 $ 74.2 Loss from discontinued operations, net of tax (7.6 ) (9.3 ) Net earnings $ 72.9 $ 64.9 Weighted average outstanding shares-basic 88.1 90.1 Dilutive effect of common stock equivalents 0.7 1.0 Weighted average outstanding shares-diluted 88.8 91.1 Basic earnings (loss) per common share: Continuing operations $ 0.92 $ 0.82 Discontinued operations (0.09 ) (0.10 ) Net earnings $ 0.83 $ 0.72 Diluted earnings (loss) per common share: Continuing operations $ 0.91 $ 0.81 Discontinued operations (0.09 ) (0.10 ) Net earnings $ 0.82 $ 0.71 Share awards that were not included in the computation of diluted earnings per share because their inclusion was anti-dilutive were immaterial for all periods presented.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies There were no material changes during the three months ended March 31, 2018 to the financial commitments or the legal and environmental contingencies that were discussed in Note 13 in the Notes to Consolidated Financial Statements in the 2017 Form 10-K. Product Warranties and Extended Warranties The following activity related to product warranty liabilities was recorded in Accrued expenses during the three months ended March 31, 2018 and April 1, 2017 : (in millions) March 31, April 1, Balance at beginning of period $ 111.3 $ 100.2 Payments made (14.0 ) (12.6 ) Provisions/additions for contracts issued/sold 17.2 15.1 Aggregate changes for preexisting warranties (4.0 ) (3.6 ) Foreign currency translation 0.4 0.7 Other 0.2 (1.3 ) Balance at end of period $ 111.1 $ 98.5 The following activity related to deferred revenue for extended product warranty contracts was recorded in Accrued expenses and Other long-term liabilities during the three months ended March 31, 2018 and April 1, 2017 : (in millions) March 31, April 1, Balance at beginning of period $ 112.1 $ 90.6 Extended warranty contracts sold 12.9 9.9 Revenue recognized on existing extended warranty contracts (10.1 ) (7.4 ) Foreign currency translation 0.5 0.2 Balance at end of period $ 115.4 $ 93.3

Goodwill and Intangibles

Goodwill and Intangibles	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangibles [Text Block]	Goodwill and Other Intangibles Changes in the Company's goodwill during the three months ended March 31, 2018 , by segment, are summarized below: (in millions) December 31, Acquisitions Impairments Adjustments March 31, Marine Engine $ 31.7 $ — $ — $ 1.2 $ 32.9 Boat 2.2 — — — 2.2 Fitness 391.4 — — 1.8 393.2 Total $ 425.3 $ — $ — $ 3.0 $ 428.3 Changes in the Company's goodwill during the three months ended April 1, 2017 , by segment, are summarized below: (in millions) December 31, Acquisitions Impairments Adjustments April 1, Marine Engine $ 25.1 $ — $ — $ 0.4 $ 25.5 Boat 2.2 — — — 2.2 Fitness 386.5 — — 1.8 388.3 Total $ 413.8 $ — $ — $ 2.2 $ 416.0 Adjustments for the three months ended March 31, 2018 and April 1, 2017 primarily relate to the effect of foreign currency translation on goodwill denominated in currencies other than the U.S. dollar. As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had no accumulated impairment loss. The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of March 31, 2018 , December 31, 2017 and April 1, 2017 , are summarized by intangible asset type below: March 31, 2018 December 31, 2017 April 1, 2017 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Intangible assets: Customer relationships $ 127.6 $ (61.2 ) $ 126.7 $ (59.4 ) $ 121.8 $ (53.9 ) Trade names 71.4 — 71.2 — 83.5 — Other 22.6 (17.1 ) 22.5 (16.6 ) 22.4 (15.2 ) Total $ 221.6 $ (78.3 ) $ 220.4 $ (76.0 ) $ 227.7 $ (69.1 ) The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of March 31, 2018 , December 31, 2017 and April 1, 2017 , are summarized by segment below: March 31, 2018 December 31, 2017 April 1, 2017 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Intangible assets: Marine Engine $ 79.1 $ (39.2 ) $ 78.3 $ (38.5 ) $ 73.0 $ (37.1 ) Boat 40.0 (24.3 ) 39.9 (24.1 ) 39.9 (23.3 ) Fitness 102.5 (14.8 ) 102.2 (13.4 ) 114.8 (8.7 ) Total $ 221.6 $ (78.3 ) $ 220.4 $ (76.0 ) $ 227.7 $ (69.1 ) Other intangible assets primarily consist of patents. Gross amounts and related accumulated amortization amounts include adjustments related to the impact of foreign currency translation. Aggregate amortization expense for intangibles was $2.2 million and $2.0 million for the three months ended March 31, 2018 and April 1, 2017 , respectively.

Segment Data

Segment Data	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Data	Segment Data Reportable Segments The following table sets forth net sales and operating earnings (loss) of each of the Company's reportable segments for the three months ended March 31, 2018 and April 1, 2017 : Net Sales Operating Earnings (Loss) (in millions) March 31, April 1, March 31, April 1, Marine Engine $ 687.1 $ 631.8 $ 95.7 $ 87.7 Boat 304.0 284.9 24.7 16.2 Marine eliminations (80.1 ) (70.2 ) — — Total Marine 911.0 846.5 120.4 103.9 Fitness 244.4 235.6 11.0 18.3 Corporate/Other — — (16.0 ) (18.8 ) Total $ 1,155.4 $ 1,082.1 $ 115.4 $ 103.4 The following table sets forth total assets of each of the Company's reportable segments: Total Assets (in millions) March 31, December 31, April 1, Marine Engine $ 1,384.6 $ 1,205.0 $ 1,251.3 Boat (A) 449.7 411.6 444.8 Total Marine 1,834.3 1,616.6 1,696.1 Fitness 1,004.9 1,012.8 939.7 Corporate/Other (B) 565.4 728.8 638.1 Total $ 3,404.6 $ 3,358.2 $ 3,273.9 (A) As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had $117.8 million , $102.7 million and $153.7 million , respectively, of net assets classified as held for sale in the Condensed Consolidated Balance Sheets relating to discontinued operations. See Note 3 – Discontinued Operations for further details. (B) As of March 31, 2018 , the Company had a $23.0 million indemnification receivable relating to the settlement of an ongoing legal matter associated with a previously disposed operation. See Note 3 – Discontinued Operations for further details.

Comprehensive Income

Comprehensive Income	3 Months Ended
	Mar. 31, 2018
Comprehensive Income [Abstract]
Comprehensive Income	Comprehensive Income Accumulated other comprehensive loss in the Condensed Consolidated Balance Sheets includes foreign currency cumulative translation adjustments; prior service costs and credits and net actuarial gains and losses for defined benefit plans; and unrealized derivative gains and losses, all net of tax. Changes in the components of Accumulated other comprehensive loss, all net of tax, for the three months ended March 31, 2018 and April 1, 2017 were as follows: (in millions) March 31, April 1, Net earnings $ 72.9 $ 64.9 Other comprehensive income (loss): Foreign currency cumulative translation adjustment 9.9 7.4 Net change in unamortized prior service credits (0.1 ) (0.1 ) Net change in unamortized actuarial losses 1.9 2.1 Net change in unrealized derivative losses (0.7 ) (2.2 ) Total other comprehensive income 11.0 7.2 Comprehensive income $ 83.9 $ 72.1 The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended March 31, 2018 : (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (31.6 ) $ (5.6 ) $ (310.8 ) $ (11.8 ) $ (359.8 ) Other comprehensive income (loss) before reclassifications (A) 9.9 — (0.1 ) (2.8 ) 7.0 Amounts reclassified from Accumulated other comprehensive loss (B) — (0.1 ) 2.0 2.1 4.0 Net other comprehensive income (loss) 9.9 (0.1 ) 1.9 (0.7 ) 11.0 Ending balance $ (21.7 ) $ (5.7 ) $ (308.9 ) $ (12.5 ) $ (348.8 ) (A) The tax effects for the three months ended March 31, 2018 were $0.2 million for foreign currency translation, $0.1 million for net actuarial losses arising during the period and $0.8 million for derivatives. (B) See the table below for the tax effects for the three months ended March 31, 2018 . The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended April 1, 2017 : (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (51.9 ) $ (5.1 ) $ (372.0 ) $ (5.6 ) $ (434.6 ) Other comprehensive income (loss) before reclassifications (A) 7.4 — (0.1 ) (1.7 ) 5.6 Amounts reclassified from Accumulated other comprehensive loss (B) — (0.1 ) 2.2 (0.5 ) 1.6 Net other comprehensive income (loss) 7.4 (0.1 ) 2.1 (2.2 ) 7.2 Ending balance $ (44.5 ) $ (5.2 ) $ (369.9 ) $ (7.8 ) $ (427.4 ) (A) The tax effects for the three months ended April 1, 2017 were $(1.6) million for foreign currency translation, $0.1 million for net actuarial losses arising during the period and $0.8 million for derivatives. (B) See the table below for the tax effects for the three months ended April 1, 2017 . The following table presents reclassification adjustments out of Accumulated other comprehensive loss during the three months ended March 31, 2018 and April 1, 2017 : Details about Accumulated other comprehensive income (loss) components (in millions) March 31, April 1, Affected line item in the statement where net income is presented Amortization of defined benefit items: Prior service credits $ 0.2 $ 0.2 Other income (expense), net Net actuarial losses (2.5 ) (3.6 ) Other income (expense), net (2.3 ) (3.4 ) Other income (expense), net 0.4 1.3 Income tax provision $ (1.9 ) $ (2.1 ) Net earnings from continuing operations Amount of gain (loss) reclassified into earnings on derivative contracts: Interest rate contracts $ (0.3 ) $ (0.3 ) Interest expense Foreign exchange contracts (2.6 ) 1.0 Cost of sales (2.9 ) 0.7 Earnings before income taxes 0.8 (0.2 ) Income tax provision $ (2.1 ) $ 0.5 Net earnings from continuing operations

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recognized an income tax provision from continuing operations for the three months ended March 31, 2018 and April 1, 2017 of $29.8 million and $24.2 million , respectively, which included a net charge of $5.4 million and a net benefit of $5.6 million , respectively. The net charge of $5.4 million is primarily associated with updates related to 2017 tax reform. The net benefit of $5.6 million primarily relates to net excess tax benefits related to share-based compensation. The effective tax rate from continuing operations, which is calculated as the income tax provision as a percentage of pre-tax income, for the three months ended March 31, 2018 and April 1, 2017 was 27.0 percent and 24.6 percent , respectively. On December 22, 2017, tax legislation commonly known as the Tax Cuts and Jobs Act (TCJA) was signed into law. The TCJA made significant changes to the U.S. tax code effective for 2018, with certain provisions having impacted the Company’s 2017 financial results. The changes that impacted 2017 included, but were not limited to, the write-down of deferred tax assets resulting from the lowering of the corporate income tax rate from 35 percent to 21 percent , imposing a one-time repatriation tax on certain unremitted earnings of foreign subsidiaries, and bonus depreciation that allowed for immediate full expensing of qualified property. The TCJA also established new corporate tax laws that are effective in 2018 but did not impact the Company’s 2017 financial results. These 2018 changes include, but are not limited to, lowering the U.S. federal corporate income tax rate, a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries, a new tax on global intangible low-taxed income (GILTI) net of allowable foreign tax credits, a new deduction for foreign derived intangible income (FDII), the repeal of the domestic production activity deduction, new limitations on the deductibility of certain executive compensation and interest expense, and limitations on the use of foreign tax credits to reduce the U.S. federal income tax liability. Due to the complexities involved in accounting for the enactment of the TCJA, the SEC staff issued Staff Accounting Bulletin (SAB) 118 which provided guidance on accounting for the income tax effects of the TCJA. SAB 118 provides a measurement period that should not extend beyond one year from the TCJA enactment date to complete the accounting for the impact of the TCJA. SAB 118 allowed the Company to provide provisional estimates of the impact of the TCJA in our financial statements for the fourth quarter and year ended December 31, 2017. Accordingly, based on information and IRS guidance available as of the year ended December 31, 2017, we recorded a discrete net tax expense of $71.8 million in the fourth quarter and year ended December 31, 2017. This expense consisted primarily of a net expense of $56.5 million for the write down of our net deferred tax assets due to the U.S. corporate income tax rate reduction and a net expense of $15.3 million for the one-time deemed repatriation tax. On the basis of updated guidance from the IRS and updates to our calculations, for the period ended March 31, 2018 , we recorded an additional discrete tax expense of $7.0 million primarily related to the one-time deemed repatriation tax. The Company has not completed its accounting for the income tax effects of the TCJA and the provisional amounts will continue to be refined as needed during the measurement period allowed by SAB 118. While the Company has made reasonable estimates of the impact of the U.S. corporate income tax rate reduction and the one-time deemed repatriation tax on unremitted earnings of foreign subsidiaries, these estimates could change as the Company completes its 2017 consolidated federal income tax return which could adjust deferred tax balances, refines its calculations of earnings and profits which could impact the repatriation tax calculation, and analyzes new IRS guidance related to the TCJA. The TCJA created a new requirement that certain income (commonly referred to as "GILTI") earned by controlled foreign corporations (CFC’s) must be included currently in the gross income of the CFC’s U.S. shareholder. Because of the complexity of the new GILTI tax rules we are continuing to evaluate this provision of the TCJA. Under U.S. GAAP, we are allowed to make an accounting policy choice of either (1) treating taxes due on U.S. inclusions in taxable income related to GILTI as a current period expense when incurred (the “period cost method”) or (2) factoring such amounts into the Company’s measurement of its deferred taxes (the “deferred method”). Our selection of an accounting policy with respect to the new GILTI tax rules will depend, in part, on analyzing our global income to determine whether we expect to have future U.S. inclusions in taxable income related to GILTI and, if so, what the impact is expected to be. Whether we expect to have future U.S. inclusions in taxable income related to GILTI depends not only on our current structure and estimated future results of global operations but also our intent and ability to modify our structure and/or our business. For the period ended March 31, 2018 , the Company has included an estimate of the GILTI tax as a current period tax expense in the Company’s annualized effective tax rate. However, we have not yet made a policy choice regarding whether to record deferred taxes on GILTI. The Company will continue to analyze the effects of the TCJA on its financial statements and operations. Additional impacts from the enactment of the TCJA will be recorded as they are identified during the measurement period as allowed by SAB 118. No deferred income taxes have been provided as of March 31, 2018 , December 31, 2017 or April 1, 2017 on the applicable undistributed earnings of the non-U.S. subsidiaries where the indefinite reinvestment assertion has been applied. If at some future date these earnings cease to be indefinitely reinvested and are repatriated, the Company may be subject to additional U.S. income taxes and foreign withholding taxes on such amounts. The Company continues to provide deferred taxes, as required, on the undistributed net earnings of foreign subsidiaries and unconsolidated affiliates that are not deemed to be indefinitely reinvested in operations outside the United States. As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had $2.8 million , $2.3 million and $4.2 million of gross unrecognized tax benefits, including interest, respectively. The Company believes it is reasonably possible that the total amount of gross unrecognized tax benefits as of March 31, 2018 could decrease by approximately $0.9 million in the next 12 months due to settlements with taxing authorities or lapses in the applicable statute of limitations. Due to the various jurisdictions in which the Company files tax returns and the uncertainty regarding the timing of the settlement of tax audits, it is possible that there could be significant changes in the amount of unrecognized tax benefits in 2018 , but the amount cannot be estimated. The Company is regularly audited by federal, state and foreign tax authorities. The Internal Revenue Service (IRS) has completed its field examination and has issued its Revenue Agents Report through the 2012 tax year and all open issues have been resolved. The Company is currently open to tax examinations by the IRS for the 2014 through 2016 tax years and the IRS field examination of the 2014 tax year is complete. Primarily as a result of filing amended returns, which were generated by the closing of federal income tax audits, the Company is still open to state and local tax audits in major tax jurisdictions dating back to the 2012 taxable year. The Company is no longer subject to income tax examinations by any major foreign tax jurisdiction for years prior to 2013.

Postretirement Benefits

Postretirement Benefits	3 Months Ended
	Mar. 31, 2018
Defined Benefit Plan [Abstract]
Pension and Other Postretirement Benefits	Postretirement Benefits The Company has defined contribution plans, qualified and nonqualified defined benefit pension plans and other postretirement benefit plans covering substantially all of its employees. The Company's contributions to its defined contribution plans include matching and annual discretionary contributions which are based on various percentages of compensation, and in some instances are based on the amount of the employees' contributions to the plans. See Note 17 in the Notes to Consolidated Financial Statements in the 2017 Form 10-K for further details regarding these plans. Pension and other postretirement benefit costs included the following components for the three months ended March 31, 2018 and April 1, 2017 : Pension Benefits Other Postretirement Benefits (in millions) March 31, April 1, March 31, April 1, Interest cost $ 5.7 $ 7.1 $ 0.3 $ 0.3 Expected return on plan assets (6.3 ) (8.4 ) — — Amortization of prior service credits — — (0.2 ) (0.2 ) Amortization of net actuarial losses 2.5 3.6 — — Net pension and other benefit costs $ 1.9 $ 2.3 $ 0.1 $ 0.1 Employer Contributions and Benefit Payments. The Company did not make contributions to its qualified pension plans during the three months ended March 31, 2018 . During the three months ended April 1, 2017 , the Company contributed $35.0 million to its qualified pension plans. Company contributions are subject to change based on funding regulations and Company discretion. During the three months ended March 31, 2018 and April 1, 2017 , the Company contributed $1.0 million and $1.2 million , respectively, to fund benefit payments to its nonqualified pension plan.

Debt

Debt	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Debt There was no significant activity in Long-term debt during the three months ended March 31, 2018 and April 1, 2017 . See Note 16 in the Notes to Consolidated Financial Statements in the 2017 Form 10-K for details regarding the Company's debt. In June 2016, the Company entered into an Amended and Restated Credit Agreement (Credit Facility). The Credit Facility provides for $300 million of borrowing capacity and is in effect through June 2021. No borrowings were outstanding as of or during the three months ended March 31, 2018 , and available borrowing capacity totaled $295.7 million , net of $4.3 million of letters of credit outstanding under the Credit Facility. As of March 31, 2018 , the Company was in compliance with the financial covenants in the Credit Facility. See Note 16 in the Notes to Consolidated Financial Statements in the 2017 Form 10-K for details regarding the Company's Credit Facility.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On May 2, 2018 , the Company's Board of Directors declared a quarterly dividend on its common stock of $0.19 per share. The dividend will be payable June 15, 2018 to shareholders of record as of May 22, 2018 .

Significant Accounting Polici22

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Interim Financial Statements. The unaudited interim condensed consolidated financial statements of Brunswick Corporation (Brunswick or the Company) have been prepared pursuant to Securities and Exchange Commission (SEC) rules and regulations. Therefore, certain information and disclosures normally included in financial statements and related notes prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) have been condensed or omitted. Certain previously reported amounts have been reclassified to conform to the current period presentation.
Fiscal Period Policy	The Company maintains its financial records on the basis of a fiscal year ending on December 31, with the fiscal quarters spanning approximately thirteen weeks. The first quarter ends on the Saturday closest to the end of the first thirteen -week period. The second and third quarters are thirteen weeks in duration and the fourth quarter is the remainder of the year. The first quarter of fiscal year 2018 ended on March 31, 2018 and the first quarter of fiscal year 2017 ended on April 1, 2017 .
Recent Accounting Pronouncements	Recently Adopted Accounting Standards Presentation of Benefit Costs : In March 2017 , the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2017-07, Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost , which amended the Accounting Standards Codification (ASC) related to the income statement presentation of the components of net periodic benefit cost for an entity’s sponsored defined benefit pension and other postretirement plans. The amendment requires entities to present the current-service-cost component with other current compensation costs in the income statement within income from operations and present the other components outside of income from operations. The amendment is effective for interim and annual periods beginning after December 15, 2017 , with early adoption permitted. The Company adopted this amendment retrospectively during the first quarter of 2018. As a result, $1.1 million and $1.4 million were reclassified from Cost of sales and Selling, general and administrative expense, respectively, to Other income (expense), net for the three months ended April 1, 2017 to conform to current period presentation. The Company elected to apply the practical expedient that permits the use of previously disclosed service cost and other costs from the prior year postretirement benefits footnote in the comparative periods as appropriate estimates when retrospectively changing the presentation of these costs. Statement of Cash Flows Classifications : In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments , which amended the ASC to add and/or clarify guidance on the classification of certain transactions in the statement of cash flows. The amendment is to be applied retrospectively and is effective for fiscal years, and the interim periods within those years, beginning after December 15, 2017 , with early adoption permitted. The Company adopted this amendment during the first quarter of 2018. The adoption of this standard did not have a material impact on the Company's consolidated financial statements. Revenue Recognition : In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers , (new revenue standard), which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. On January 1, 2018, the Company adopted the new revenue standard and all related amendments for all contracts using the modified retrospective method. The Company did not elect to separately evaluate contract modifications occurring before the adoption date. The Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the January 1, 2018 balance of retained earnings. Prior period information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company recognizes revenue in accordance with the terms of sale, primarily upon shipment to customers. Under the new revenue standard, estimated costs associated with retail sales promotions anticipated to be offered to customers within the Company's Boat segment are recognized at the time of sale, whereas under previous guidance, these promotions were recorded at the later of when the program was communicated to the customer or the time of sale. In addition, certain Fitness segment customer contracts offer incentives in the form of rebates settled with free product. These rebates are deemed to be separate performance obligations under the new revenue standard, and the revenue associated with the product rebates is deferred and recognized upon customer redemption. Under previous guidance, these product rebates were recorded in Cost of sales at the time of product sale. These impacts result in a change in the timing of when certain promotions and rebates are recorded, however, the total amount of cumulative revenue recognized over the life of the contract remains unchanged. The cumulative effect of the changes made to the Company's Condensed Consolidated Balance Sheets as of January 1, 2018 for the adoption of the new revenue standard was as follows: (in millions) Balance as of December 31, 2017 Adjustments Due to ASC 606 Balance as of January 1, 2018 Assets Accounts and notes receivable $ 480.2 $ 1.2 $ 481.4 Deferred income tax asset 165.6 9.3 174.9 Liabilities Accrued expenses 563.6 25.4 589.0 Current liabilities held for sale 56.2 13.7 69.9 Shareholders' equity Retained earnings 1,966.8 (28.6 ) 1,938.2 The impact to the Company's Condensed Consolidated Statements of Comprehensive Income and Condensed Consolidated Balance Sheets as of and for the three months ended March 31, 2018 as a result of applying the new revenue standard was as follows: (in millions) As Reported Effect of Change Balances without adoption of ASC 606 Net sales $ 1,155.4 $ (1.8 ) $ 1,153.6 Cost of sales 847.6 0.9 848.5 Earnings before income taxes 110.3 (2.7 ) 107.6 Income tax provision 29.8 (0.6 ) 29.2 Net earnings from continuing operations 80.5 (2.1 ) 78.4 Discontinued operations: Loss from discontinued operations, net of tax (7.6 ) (2.3 ) (9.9 ) Net earnings $ 72.9 $ (4.4 ) $ 68.5 As Reported Effect of Change Balances without adoption of ASC 606 Assets Accounts and notes receivable $ 617.5 $ (1.2 ) $ 616.3 Deferred income tax asset 171.0 (8.0 ) 163.0 Liabilities Accrued expenses 583.6 (22.8 ) 560.8 Current liabilities held for sale 68.0 (10.8 ) 57.2 Shareholders' equity Retained earnings 1,994.4 24.2 2,018.6 Revenue is recognized as performance obligations under the terms of contracts with customers are satisfied; this occurs when control of promised goods (engines, engine parts and accessories, boats, and fitness equipment) is transferred to the customer. The Company recognizes revenue related to the sale of extended warranty contracts that extend the coverage period beyond the standard warranty period over the life of the extended warranty period. Revenue is measured as the amount of consideration expected to be entitled in exchange for transferring goods or providing services. The Company has excluded sales, value add, and other taxes collected concurrent with revenue-producing activities from the determination of the transaction price for all contracts. The Company has elected to account for shipping and handling activities that occur after the customer has obtained control of a good as a fulfillment activity. For all contracts with customers, the Company has not adjusted the promised amount of consideration for the effects of a significant financing component as the period between the transfer of the promised goods and the customer's payment is expected to be one year or less. Recently Issued Accounting Standards Tax Effects in Other Comprehensive Income : In February 2018, the FASB issued ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (AOCI) , which permits companies to reclassify the disproportionate income tax effects of the Tax Cuts and Jobs Act of 2017 on items within AOCI to retained earnings. The ASU also requires certain new disclosures. The amendment is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASC amendment, but does not expect it will have a material impact on its consolidated financial statements. Hedge Accounting : In August 2017, the FASB issued ASU 2017-12, Targeted Improvements to Accounting for Hedging Activities, to simplify the application of hedge accounting and to better align an entity's risk management activities with the financial reporting of hedging relationships. The amendment is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASC amendment, but does not expect it will have a material impact on its consolidated financial statements. Recognition of Leases : In February 2016, the FASB issued ASU 2016-02, Leases, which amended the ASC to require lessees to recognize assets and liabilities on the balance sheet for all leases with terms greater than twelve months. Lessees will recognize expenses similar to current lease accounting. The amendment is to be applied using a modified retrospective method with certain practical expedients, and is effective for fiscal years and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the new standard will have on its condensed consolidated financial statements.

Significant Accounting Polici23

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The cumulative effect of the changes made to the Company's Condensed Consolidated Balance Sheets as of January 1, 2018 for the adoption of the new revenue standard was as follows: (in millions) Balance as of December 31, 2017 Adjustments Due to ASC 606 Balance as of January 1, 2018 Assets Accounts and notes receivable $ 480.2 $ 1.2 $ 481.4 Deferred income tax asset 165.6 9.3 174.9 Liabilities Accrued expenses 563.6 25.4 589.0 Current liabilities held for sale 56.2 13.7 69.9 Shareholders' equity Retained earnings 1,966.8 (28.6 ) 1,938.2 The impact to the Company's Condensed Consolidated Statements of Comprehensive Income and Condensed Consolidated Balance Sheets as of and for the three months ended March 31, 2018 as a result of applying the new revenue standard was as follows: (in millions) As Reported Effect of Change Balances without adoption of ASC 606 Net sales $ 1,155.4 $ (1.8 ) $ 1,153.6 Cost of sales 847.6 0.9 848.5 Earnings before income taxes 110.3 (2.7 ) 107.6 Income tax provision 29.8 (0.6 ) 29.2 Net earnings from continuing operations 80.5 (2.1 ) 78.4 Discontinued operations: Loss from discontinued operations, net of tax (7.6 ) (2.3 ) (9.9 ) Net earnings $ 72.9 $ (4.4 ) $ 68.5 As Reported Effect of Change Balances without adoption of ASC 606 Assets Accounts and notes receivable $ 617.5 $ (1.2 ) $ 616.3 Deferred income tax asset 171.0 (8.0 ) 163.0 Liabilities Accrued expenses 583.6 (22.8 ) 560.8 Current liabilities held for sale 68.0 (10.8 ) 57.2 Shareholders' equity Retained earnings 1,994.4 24.2 2,018.6

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	The following table presents the Company's revenue for the three months ended March 31, 2018 into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors: Marine Engine Boat Fitness Total Geographic Markets United States $ 474.6 $ 217.4 $ 121.6 $ 813.6 Europe 98.3 34.6 53.4 186.3 Asia-Pacific 51.2 4.8 42.1 98.1 Canada 28.9 44.3 7.1 80.3 Rest-of-World 34.1 2.9 20.2 57.2 Marine eliminations (80.1 ) — — (80.1 ) Total $ 607.0 $ 304.0 $ 244.4 $ 1,155.4 Major Product Lines Propulsion $ 378.9 $ — $ — $ 378.9 Parts & Accessories 308.2 — — 308.2 Aluminum Freshwater Boats — 162.5 — 162.5 Fiberglass Freshwater Boats — 55.8 — 55.8 Fiberglass Saltwater Boats — 85.7 — 85.7 Commercial Cardio Fitness Equipment — — 132.3 132.3 Commercial Strength Fitness Equipment — — 90.9 90.9 Consumer Fitness Equipment — — 21.2 21.2 Marine eliminations (80.1 ) — — (80.1 ) Total $ 607.0 $ 304.0 $ 244.4 $ 1,155.4

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Results of Operations, Assets and Liabilities of Businesses Reported as Discontinued Operations [Table Text Block]	The following table discloses the results of operations of the businesses reported as discontinued operations for the three months ended March 31, 2018 and April 1, 2017 , respectively: Three Months Ended (in millions) March 31, April 1, Net sales $ 72.6 $ 97.8 Loss from discontinued operations before income taxes $ (10.2 ) $ (11.5 ) Income tax benefit (2.6 ) (2.2 ) Loss from discontinued operations, net of tax (A) $ (7.6 ) $ (9.3 ) (A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017 . The following table reflects the summary of assets and liabilities held for sale as of March 31, 2018 , December 31, 2017 and April 1, 2017 for the Sea Ray businesses included in discontinued operations: (in millions) March 31, 2018 December 31, April 1, Accounts and notes receivable, net $ 6.1 $ 5.0 $ 12.8 Net inventory 73.4 62.1 70.2 Prepaid expenses and other 1.4 1.7 2.3 Current assets held for sale 80.9 68.8 85.3 Net property (A) 36.8 33.8 63.4 Other intangibles, net 4.7 4.7 4.7 Other long-term assets (B) (4.6 ) (4.6 ) 0.3 Long-term assets held for sale (C) 36.9 33.9 68.4 Assets held for sale $ 117.8 $ 102.7 $ 153.7 Accounts payable $ 11.2 $ 10.8 $ 16.5 Accrued expenses 56.8 45.4 46.6 Current liabilities held for sale 68.0 56.2 63.1 Other liabilities 2.8 2.7 4.2 Long-term liabilities held for sale 2.8 2.7 4.2 Liabilities held for sale $ 70.8 $ 58.9 $ 67.3 (A) Net property held for sale at March 31, 2018 and December 31, 2017 reflects an impairment of $31.0 million recorded in Q4 2017. (B) Includes a $5.0 million valuation allowance on the disposal group at March 31, 2018 and December 31, 2017 . (C) As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had $12.8 million , $12.7 million and $6.3 million , respectively, of net long-term assets classified as held for sale that were not related to businesses reported as discontinued operations.

Restructuring, Exit and Integ26

Restructuring, Exit and Integration Activities (Tables)	3 Months Ended
	Mar. 31, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs [Table Text Block]	The following table is a summary of the expense associated with the restructuring, exit, integration and impairment activities for the three months ended March 31, 2018 and April 1, 2017 , as discussed above: March 31, 2018 April 1, 2017 (in millions) Fitness Total Corporate Fitness Boat Total Restructuring and exit activities: Employee termination and other benefits $ 0.8 $ 0.8 $ 2.4 $ — $ 1.1 $ 3.5 Current asset write-downs (gains on disposal) (0.4 ) (0.4 ) — — 2.2 2.2 Professional fees — — — — 0.2 0.2 Integration activities: Employee termination and other benefits 0.0 0.0 — 1.1 — 1.1 Professional fees 0.7 0.7 — 1.2 — 1.2 Other 0.1 0.1 — 0.1 — 0.1 Total restructuring, exit, integration and impairment charges $ 1.2 $ 1.2 $ 2.4 $ 2.4 $ 3.5 $ 8.3 Total cash payments for restructuring, exit, integration and impairment charges (A) $ 2.0 $ 2.3 $ 0.6 $ 3.5 $ 0.6 $ 4.7 Accrued charges at end of the period (B) $ 4.4 $ 4.6 $ 1.1 $ 2.8 $ 1.2 $ 5.1 (A) Total cash payments for the three months ended March 31, 2018 also include $0.3 million of payments for Corporate restructuring, exit, integration and impairment charges. Cash payments may include payments related to prior period charges. (B) Restructuring, exit, integration and impairment charges accrued as of March 31, 2018 also include $0.2 million of Corporate charges. All of the accrued charges are expected to be paid during 2018.

Financial Instruments Financial

Financial Instruments Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Values of Derivative Instruments	As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the fair values of the Company’s derivative instruments were: (in millions) Derivative Assets Derivative Liabilities Instrument Balance Sheet Location Fair Value Balance Sheet Location Fair Value Mar 31, 2018 Dec 31, 2017 Apr 1, 2017 Mar 31, 2018 Dec 31, 2017 Apr 1, 2017 Derivatives Designated as Cash Flow Hedges Foreign exchange contracts Prepaid expenses and other $ 2.8 $ 2.5 $ 3.3 Accrued expenses $ 5.8 $ 5.5 $ 1.8 Derivatives Designated as Fair Value Hedges Interest rate contracts Prepaid expenses and other $ 2.9 $ 2.1 $ 2.9 Accrued expenses $ 2.6 $ 1.8 $ 2.3 Interest rate contracts Other long-term assets — 0.7 1.4 Other long-term liabilities 2.8 0.3 0.0 Total $ 2.9 $ 2.8 $ 4.3 $ 5.4 $ 2.1 $ 2.3 Other Hedging Activity Foreign exchange contracts Prepaid expenses and other $ 0.4 $ 0.7 $ 0.2 Accrued expenses $ 0.5 $ 0.1 $ 0.7
Effect of Derivative Instruments on the Condensed Consolidated Statements of Comprehensive Income	The effect of derivative instruments on the Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2018 and April 1, 2017 was: (in millions) Derivatives Designated as Cash Flow Hedging Instruments Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss (Effective Portion) Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion) Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion) Mar 31, 2018 Apr 1, 2017 Mar 31, 2018 Apr 1, 2017 Interest rate contracts $ — $ — Interest expense $ (0.3 ) $ (0.3 ) Foreign exchange contracts (3.6 ) (2.5 ) Cost of sales (2.6 ) 1.0 Total $ (3.6 ) $ (2.5 ) $ (2.9 ) $ 0.7 Derivatives Designated as Fair Value Hedging Instruments Location of Gain on Derivatives Recognized in Earnings Amount of Gain on Derivatives Recognized in Earnings Mar 31, 2018 Apr 1, 2017 Interest rate contracts Interest expense $ 0.2 $ 0.6 Other Hedging Activity Location of Gain (Loss) on Derivatives Recognized in Earnings Amount of Gain (Loss) on Derivatives Recognized in Earnings Mar 31, 2018 Apr 1, 2017 Foreign exchange contracts Cost of sales $ (3.7 ) $ (2.8 ) Foreign exchange contracts Other income (expense), net (1.1 ) (0.7 ) Total $ (4.8 ) $ (3.5 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Summary of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2018 : (in millions) Level 1 Level 2 Total Assets: Short-term investments in marketable securities $ 0.8 $ — $ 0.8 Restricted cash 9.4 — 9.4 Derivatives — 6.1 6.1 Total assets $ 10.2 $ 6.1 $ 16.3 Liabilities: Derivatives $ — $ 11.7 $ 11.7 Deferred compensation 3.6 27.8 31.4 Total liabilities at fair value $ 3.6 $ 39.5 $ 43.1 Liabilities measured at net asset value 8.8 Total liabilities $ 51.9 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2017 : (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 34.4 $ — $ 34.4 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 9.4 — 9.4 Derivatives — 6.0 6.0 Total assets $ 44.6 $ 6.0 $ 50.6 Liabilities: Derivatives $ — $ 7.7 $ 7.7 Deferred compensation 4.0 28.6 32.6 Total liabilities at fair value $ 4.0 $ 36.3 $ 40.3 Liabilities measured at net asset value 10.5 Total liabilities $ 50.8 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of April 1, 2017 : (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 3.7 $ — $ 3.7 Short-term investments in marketable securities 0.7 — 0.7 Restricted cash 11.2 — 11.2 Derivatives — 7.8 7.8 Total assets $ 15.6 $ 7.8 $ 23.4 Liabilities: Derivatives $ — $ 4.8 $ 4.8 Deferred compensation 4.3 27.2 31.5 Total liabilities at fair value $ 4.3 $ 32.0 $ 36.3 Liabilities measured at net asset value 10.4 Total liabilities $ 46.7

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2018
Share-based Compensation [Abstract]
Fair Value Assumptions for Performance Awards	The fair values of the senior executives' performance share award grants with a TSR modifier for grants in 2018 and 2017 were $61.59 and $64.82 , respectively, which were estimated using the Monte Carlo valuation model, and incorporated the following assumptions: 2018 2017 Risk-free interest rate 2.4 % 1.5 % Dividend yield 1.3 % 1.1 % Volatility factor 38.9 % 38.3 % Expected life of award 2.9 years 2.9 years

Earnings per Common Share (Tabl

Earnings per Common Share (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Basic and Diluted Earnings per Common Share	Basic and diluted earnings per common share for the three months ended March 31, 2018 and April 1, 2017 were calculated as follows: Three Months Ended (in millions, except per share data) March 31, April 1, Net earnings from continuing operations $ 80.5 $ 74.2 Loss from discontinued operations, net of tax (7.6 ) (9.3 ) Net earnings $ 72.9 $ 64.9 Weighted average outstanding shares-basic 88.1 90.1 Dilutive effect of common stock equivalents 0.7 1.0 Weighted average outstanding shares-diluted 88.8 91.1 Basic earnings (loss) per common share: Continuing operations $ 0.92 $ 0.82 Discontinued operations (0.09 ) (0.10 ) Net earnings $ 0.83 $ 0.72 Diluted earnings (loss) per common share: Continuing operations $ 0.91 $ 0.81 Discontinued operations (0.09 ) (0.10 ) Net earnings $ 0.82 $ 0.71

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Product Warranty Liabilities	The following activity related to product warranty liabilities was recorded in Accrued expenses during the three months ended March 31, 2018 and April 1, 2017 : (in millions) March 31, April 1, Balance at beginning of period $ 111.3 $ 100.2 Payments made (14.0 ) (12.6 ) Provisions/additions for contracts issued/sold 17.2 15.1 Aggregate changes for preexisting warranties (4.0 ) (3.6 ) Foreign currency translation 0.4 0.7 Other 0.2 (1.3 ) Balance at end of period $ 111.1 $ 98.5
Extended Product Warranty Liabilities	The following activity related to deferred revenue for extended product warranty contracts was recorded in Accrued expenses and Other long-term liabilities during the three months ended March 31, 2018 and April 1, 2017 : (in millions) March 31, April 1, Balance at beginning of period $ 112.1 $ 90.6 Extended warranty contracts sold 12.9 9.9 Revenue recognized on existing extended warranty contracts (10.1 ) (7.4 ) Foreign currency translation 0.5 0.2 Balance at end of period $ 115.4 $ 93.3

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	Changes in the Company's goodwill during the three months ended March 31, 2018 , by segment, are summarized below: (in millions) December 31, Acquisitions Impairments Adjustments March 31, Marine Engine $ 31.7 $ — $ — $ 1.2 $ 32.9 Boat 2.2 — — — 2.2 Fitness 391.4 — — 1.8 393.2 Total $ 425.3 $ — $ — $ 3.0 $ 428.3 Changes in the Company's goodwill during the three months ended April 1, 2017 , by segment, are summarized below: (in millions) December 31, Acquisitions Impairments Adjustments April 1, Marine Engine $ 25.1 $ — $ — $ 0.4 $ 25.5 Boat 2.2 — — — 2.2 Fitness 386.5 — — 1.8 388.3 Total $ 413.8 $ — $ — $ 2.2 $ 416.0
Schedule of Other Intangible Assets [Table Text Block]	The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of March 31, 2018 , December 31, 2017 and April 1, 2017 , are summarized by intangible asset type below: March 31, 2018 December 31, 2017 April 1, 2017 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Intangible assets: Customer relationships $ 127.6 $ (61.2 ) $ 126.7 $ (59.4 ) $ 121.8 $ (53.9 ) Trade names 71.4 — 71.2 — 83.5 — Other 22.6 (17.1 ) 22.5 (16.6 ) 22.4 (15.2 ) Total $ 221.6 $ (78.3 ) $ 220.4 $ (76.0 ) $ 227.7 $ (69.1 ) The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of March 31, 2018 , December 31, 2017 and April 1, 2017 , are summarized by segment below: March 31, 2018 December 31, 2017 April 1, 2017 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Intangible assets: Marine Engine $ 79.1 $ (39.2 ) $ 78.3 $ (38.5 ) $ 73.0 $ (37.1 ) Boat 40.0 (24.3 ) 39.9 (24.1 ) 39.9 (23.3 ) Fitness 102.5 (14.8 ) 102.2 (13.4 ) 114.8 (8.7 ) Total $ 221.6 $ (78.3 ) $ 220.4 $ (76.0 ) $ 227.7 $ (69.1 )

Segment Data (Tables)

Segment Data (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Operating Segments	The following table sets forth net sales and operating earnings (loss) of each of the Company's reportable segments for the three months ended March 31, 2018 and April 1, 2017 : Net Sales Operating Earnings (Loss) (in millions) March 31, April 1, March 31, April 1, Marine Engine $ 687.1 $ 631.8 $ 95.7 $ 87.7 Boat 304.0 284.9 24.7 16.2 Marine eliminations (80.1 ) (70.2 ) — — Total Marine 911.0 846.5 120.4 103.9 Fitness 244.4 235.6 11.0 18.3 Corporate/Other — — (16.0 ) (18.8 ) Total $ 1,155.4 $ 1,082.1 $ 115.4 $ 103.4 The following table sets forth total assets of each of the Company's reportable segments: Total Assets (in millions) March 31, December 31, April 1, Marine Engine $ 1,384.6 $ 1,205.0 $ 1,251.3 Boat (A) 449.7 411.6 444.8 Total Marine 1,834.3 1,616.6 1,696.1 Fitness 1,004.9 1,012.8 939.7 Corporate/Other (B) 565.4 728.8 638.1 Total $ 3,404.6 $ 3,358.2 $ 3,273.9 (A) As of March 31, 2018 , December 31, 2017 and April 1, 2017 , the Company had $117.8 million , $102.7 million and $153.7 million , respectively, of net assets classified as held for sale in the Condensed Consolidated Balance Sheets relating to discontinued operations. See Note 3 – Discontinued Operations for further details. (B) As of March 31, 2018 , the Company had a $23.0 million indemnification receivable relating to the settlement of an ongoing legal matter associated with a previously disposed operation. See Note 3 – Discontinued Operations for further details.

Comprehensive Income (Tables)

Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2018
Comprehensive Income [Abstract]
Changes in the Components in Accumulated Other Comprehensive Income (Loss)	Changes in the components of Accumulated other comprehensive loss, all net of tax, for the three months ended March 31, 2018 and April 1, 2017 were as follows: (in millions) March 31, April 1, Net earnings $ 72.9 $ 64.9 Other comprehensive income (loss): Foreign currency cumulative translation adjustment 9.9 7.4 Net change in unamortized prior service credits (0.1 ) (0.1 ) Net change in unamortized actuarial losses 1.9 2.1 Net change in unrealized derivative losses (0.7 ) (2.2 ) Total other comprehensive income 11.0 7.2 Comprehensive income $ 83.9 $ 72.1 The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended March 31, 2018 : (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (31.6 ) $ (5.6 ) $ (310.8 ) $ (11.8 ) $ (359.8 ) Other comprehensive income (loss) before reclassifications (A) 9.9 — (0.1 ) (2.8 ) 7.0 Amounts reclassified from Accumulated other comprehensive loss (B) — (0.1 ) 2.0 2.1 4.0 Net other comprehensive income (loss) 9.9 (0.1 ) 1.9 (0.7 ) 11.0 Ending balance $ (21.7 ) $ (5.7 ) $ (308.9 ) $ (12.5 ) $ (348.8 ) (A) The tax effects for the three months ended March 31, 2018 were $0.2 million for foreign currency translation, $0.1 million for net actuarial losses arising during the period and $0.8 million for derivatives. (B) See the table below for the tax effects for the three months ended March 31, 2018 . The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended April 1, 2017 : (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (51.9 ) $ (5.1 ) $ (372.0 ) $ (5.6 ) $ (434.6 ) Other comprehensive income (loss) before reclassifications (A) 7.4 — (0.1 ) (1.7 ) 5.6 Amounts reclassified from Accumulated other comprehensive loss (B) — (0.1 ) 2.2 (0.5 ) 1.6 Net other comprehensive income (loss) 7.4 (0.1 ) 2.1 (2.2 ) 7.2 Ending balance $ (44.5 ) $ (5.2 ) $ (369.9 ) $ (7.8 ) $ (427.4 ) (A) The tax effects for the three months ended April 1, 2017 were $(1.6) million for foreign currency translation, $0.1 million for net actuarial losses arising during the period and $0.8 million for derivatives. (B) See the table below for the tax effects for the three months ended April 1, 2017 .
Reclassification out of Accumulated Other Comprehensive Income (Loss)	The following table presents reclassification adjustments out of Accumulated other comprehensive loss during the three months ended March 31, 2018 and April 1, 2017 : Details about Accumulated other comprehensive income (loss) components (in millions) March 31, April 1, Affected line item in the statement where net income is presented Amortization of defined benefit items: Prior service credits $ 0.2 $ 0.2 Other income (expense), net Net actuarial losses (2.5 ) (3.6 ) Other income (expense), net (2.3 ) (3.4 ) Other income (expense), net 0.4 1.3 Income tax provision $ (1.9 ) $ (2.1 ) Net earnings from continuing operations Amount of gain (loss) reclassified into earnings on derivative contracts: Interest rate contracts $ (0.3 ) $ (0.3 ) Interest expense Foreign exchange contracts (2.6 ) 1.0 Cost of sales (2.9 ) 0.7 Earnings before income taxes 0.8 (0.2 ) Income tax provision $ (2.1 ) $ 0.5 Net earnings from continuing operations

Postretirement Benefits (Tables

Postretirement Benefits (Tables)	3 Months Ended
	Mar. 31, 2018
Defined Benefit Plan [Abstract]
Schedule of Net Pension and Other Benefit Costs	Pension and other postretirement benefit costs included the following components for the three months ended March 31, 2018 and April 1, 2017 : Pension Benefits Other Postretirement Benefits (in millions) March 31, April 1, March 31, April 1, Interest cost $ 5.7 $ 7.1 $ 0.3 $ 0.3 Expected return on plan assets (6.3 ) (8.4 ) — — Amortization of prior service credits — — (0.2 ) (0.2 ) Amortization of net actuarial losses 2.5 3.6 — — Net pension and other benefit costs $ 1.9 $ 2.3 $ 0.1 $ 0.1

Significant Accounting Polici36

Significant Accounting Policies (Details) $ in Millions	3 Months Ended
	Apr. 01, 2017USD ($)
Cost of Sales [Member]
Significant Accounting Policies [Line Items]
Prior Period Reclassification Adjustment	$ 1.1
Selling, General and Administrative Expenses [Member]
Significant Accounting Policies [Line Items]
Prior Period Reclassification Adjustment	$ 1.4

Significant Accounting Polici37

Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017		Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts and Notes Receivable	$ 617.5	$ 516.7		$ 481.4	$ 480.2
Deferred Income Tax Asset	171	297.6		174.9	165.6
Accrued Expenses	583.6	498.4		589	563.6
Current Liabilities Held for Sale	68	63.1		69.9	56.2
Retained Earnings	1,994.4	1,931.1		1,938.2	1,966.8
Net Sales	1,155.4	1,082.1
Cost of Sales	847.6	787.8
Earnings Before Income Taxes	110.3	98.4
Income Tax Provision	29.8	24.2
Net Earnings from Continuing Operations	80.5	74.2
Loss from Discontinued Operations, Net of Tax	(7.6)	(9.3)	[1]
Net Earnings	72.9	$ 64.9
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts and Notes Receivable	616.3				480.2
Deferred Income Tax Asset	163				165.6
Accrued Expenses	560.8				563.6
Current Liabilities Held for Sale	57.2				56.2
Retained Earnings	2,018.6				$ 1,966.8
Net Sales	1,153.6
Cost of Sales	848.5
Earnings Before Income Taxes	107.6
Income Tax Provision	29.2
Net Earnings from Continuing Operations	78.4
Loss from Discontinued Operations, Net of Tax	(9.9)
Net Earnings	68.5
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts and Notes Receivable	(1.2)			1.2
Deferred Income Tax Asset	(8)			9.3
Accrued Expenses	(22.8)			25.4
Current Liabilities Held for Sale	(10.8)			13.7
Retained Earnings	24.2			$ (28.6)
Net Sales	(1.8)
Cost of Sales	0.9
Earnings Before Income Taxes	(2.7)
Income Tax Provision	(0.6)
Net Earnings from Continuing Operations	(2.1)
Loss from Discontinued Operations, Net of Tax	(2.3)
Net Earnings	$ (4.4)
[1]	(A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017.

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,155.4
Minimum [Member]
Disaggregation of Revenue [Line Items]
Extended Warranty Period of Coverage	1 year
Maximum [Member]
Disaggregation of Revenue [Line Items]
Extended Warranty Period of Coverage	3 years
Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 607
Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	304
Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	244.4
Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	378.9
Propulsion [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	378.9
Propulsion [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Propulsion [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	308.2
Parts and Accessories [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	308.2
Parts and Accessories [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Parts and Accessories [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Aluminum Freshwater Boats [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	162.5
Aluminum Freshwater Boats [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Aluminum Freshwater Boats [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	162.5
Aluminum Freshwater Boats [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Fiberglass Freshwater Boats [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	55.8
Fiberglass Freshwater Boats [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Fiberglass Freshwater Boats [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	55.8
Fiberglass Freshwater Boats [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Fiberglass Saltwater Boats [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	85.7
Fiberglass Saltwater Boats [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Fiberglass Saltwater Boats [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	85.7
Fiberglass Saltwater Boats [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Commercial Cardio Fitness Equipment [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	132.3
Commercial Cardio Fitness Equipment [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Commercial Cardio Fitness Equipment [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Commercial Cardio Fitness Equipment [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	132.3
Commercial Strength Fitness Equipment [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	90.9
Commercial Strength Fitness Equipment [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Commercial Strength Fitness Equipment [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Commercial Strength Fitness Equipment [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	90.9
Consumer Fitness Equipment [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	21.2
Consumer Fitness Equipment [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Consumer Fitness Equipment [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Consumer Fitness Equipment [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	21.2
Marine Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(80.1)
Marine Eliminations [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(80.1)
Marine Eliminations [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
Marine Eliminations [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0
United States [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	813.6
United States [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	474.6
United States [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	217.4
United States [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	121.6
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	186.3
Europe [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	98.3
Europe [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	34.6
Europe [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	53.4
Asia-Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	98.1
Asia-Pacific [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	51.2
Asia-Pacific [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	4.8
Asia-Pacific [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	42.1
Canada [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	80.3
Canada [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	28.9
Canada [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	44.3
Canada [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	7.1
Rest-of-World [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	57.2
Rest-of-World [Member] | Marine Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	34.1
Rest-of-World [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2.9
Rest-of-World [Member] | Fitness [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 20.2

Revenue Recognition - Contracts

Revenue Recognition - Contracts with Customer (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Jan. 01, 2018
Revenue from Contract with Customer [Abstract]
Contract with Customer, Liability	$ 176.6	$ 170.8
Contract with Customer, Liability, Revenue Recognized	$ 30.1

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Mar. 31, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 42.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-03-31
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	52.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-03-30
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	58.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation	$ 153.2

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2018	Dec. 31, 2017		Apr. 01, 2017		Jan. 01, 2018
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Net Sales		$ 72.6			$ 97.8
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax [Abstract]
Loss from Discontinued Operations Before Income Taxes		(10.2)			(11.5)
Income Tax Benefit		(2.6)			(2.2)
Loss From Discontinued Operations, Net of Tax		(7.6)			(9.3)	[1]
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Current Assets Held for Sale		80.9	$ 68.8		85.3
Long-Term Assets Held for Sale		49.7	46.6		74.7
Current Liabilities Held for Sale		68	56.2		63.1		$ 69.9
Long-Term Liabilities Held for Sale		2.8	2.7		4.2
Assets Held-for-sale, Not Part of Disposal Group		12.8	12.7		6.3
Sea Ray [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring, Exit, Integration and Impairment Charges, Net of Tax					6.2
Disposal Group, Including Discontinued Operation, Impairment Charges, Before Tax, Net of Valuation Allowance			31
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Accounts and Notes Receivable, Net		6.1	5		12.8
Net Inventory		73.4	62.1		70.2
Prepaid Expenses and Other		1.4	1.7		2.3
Current Assets Held for Sale		80.9	68.8		85.3
Net Property		36.8	33.8	[2]	63.4
Other Intangibles, Net		4.7	4.7		4.7
Other Long-Term Assets, Including Valuation Allowance	[3]	(4.6)	(4.6)
Other Long-Term Assets					0.3
Long-Term Assets Held for Sale	[4]	36.9	33.9		68.4
Assets Held for Sale		117.8	102.7		153.7
Accounts Payable		11.2	10.8		16.5
Accrued Expenses		56.8	45.4		46.6
Current Liabilities Held for Sale		68	56.2		63.1
Other Liabilities		2.8	2.7		4.2
Long-Term Liabilities Held for Sale		2.8	2.7		4.2
Liabilities Held for Sale		70.8	58.9		$ 67.3
Disposal Group, Including Discontinued Operation, Valuation Allowance		5	$ 5
Hatteras Yachts [Member]
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Insurance Settlements Receivable		23
Insurance Settlement Payable		$ 23
[1]	(A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017.
[2]	(A) Net property held for sale at March 31, 2018 and December 31, 2017 reflects an impairment of $31.0 million
[3]	(B) Includes a $5.0 million valuation allowance on the disposal group at March 31, 2018 and December 31, 2017.
[4]	(C) As of March 31, 2018, December 31, 2017 and April 1, 2017, the Company had $12.8 million, $12.7 million and $6.3 million, respectively, of net long-term assets classified as held for sale that were not related to businesses reported as discontinued operations.

Restructuring, Exit and Integ42

Restructuring, Exit and Integration Activities (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018		Apr. 01, 2017
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit, Integration and Impairment Charges	$ 1.2		$ 8.3
Restructuring Reserve [Abstract]
Total Cash Payments for Restructuring, Exit, Integration and Impairment Charges	2.3	[1]	4.7
Accrued Charges at End of Period	4.6	[2]	5.1
Restructuring and Exit Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits	0.8		3.5
Current Asset Write-Downs (Gains on Disposal)	(0.4)		2.2
Professional Fees	0		0.2
Integration Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits	0		1.1
Professional Fees	0.7		1.2
Other	0.1		0.1
Corporate Segment [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit, Integration and Impairment Charges			2.4
Restructuring Reserve [Abstract]
Total Cash Payments for Restructuring, Exit, Integration and Impairment Charges	0.3		0.6
Accrued Charges at End of Period	0.2		1.1
Corporate Segment [Member] | Restructuring and Exit Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits			2.4
Current Asset Write-Downs (Gains on Disposal)			0
Professional Fees			0
Corporate Segment [Member] | Integration Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits			0
Professional Fees			0
Other			0
Fitness [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit, Integration and Impairment Charges	1.2		2.4
Restructuring Reserve [Abstract]
Total Cash Payments for Restructuring, Exit, Integration and Impairment Charges	2	[1]	3.5
Accrued Charges at End of Period	4.4	[2]	2.8
Fitness [Member] | Restructuring and Exit Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits	0.8		0
Current Asset Write-Downs (Gains on Disposal)	(0.4)		0
Professional Fees	0		0
Fitness [Member] | Integration Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits	0		1.1
Professional Fees	0.7		1.2
Other	$ 0.1		0.1
Boat [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit, Integration and Impairment Charges			3.5
Restructuring Reserve [Abstract]
Total Cash Payments for Restructuring, Exit, Integration and Impairment Charges			0.6
Accrued Charges at End of Period			1.2
Boat [Member] | Restructuring and Exit Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits			1.1
Current Asset Write-Downs (Gains on Disposal)			2.2
Professional Fees			0.2
Boat [Member] | Integration Activities [Member]
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits			0
Professional Fees			0
Other			$ 0
[1]	(A) Total cash payments for the three months ended March 31, 2018 also include $0.3 million of payments for Corporate restructuring, exit, integration and impairment charges
[2]	(B) Restructuring, exit, integration and impairment charges accrued as of March 31, 2018 also include $0.2 million of Corporate charges. All of the accrued charges are expected to be paid during 2018.

Financial Instruments Financi43

Financial Instruments Financial Instruments (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2017
Senior Notes Due 2021 [Member]
Derivative [Line Items]
Interest Rate	4.625%	4.625%	4.625%
Debentures Due 2023 [Member]
Derivative [Line Items]
Interest Rate	7.375%	7.375%	7.375%
Foreign Exchange Forward [Member]
Derivative [Line Items]
Notional Values	$ 436,000,000	$ 263,100,000	$ 312,600,000
Foreign Exchange Option [Member]
Derivative [Line Items]
Notional Values	18,000,000	500,000	18,000,000
Foreign Exchange Contracts [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified Within Twelve Months	(5,100,000)
Interest Rate Swap [Member]
Derivative [Line Items]
Notional Values	200,000,000	200,000,000	200,000,000
Interest Rate Swap [Member] | Senior Notes Due 2021 [Member]
Derivative [Line Items]
Notional Values	150,000,000	150,000,000	150,000,000
Interest Rate Swap [Member] | Debentures Due 2023 [Member]
Derivative [Line Items]
Notional Values	50,000,000	50,000,000	50,000,000
Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified Within Twelve Months	(800,000)
Amount of Gain (Loss) Estimated to be Reclassified from Accumulated Other Comprehensive Loss to Cost of Sales or Interest Expense	$ (3,200,000)	$ (4,200,000)	$ (3,400,000)

Financial Instruments, Fair Val

Financial Instruments, Fair Values of Derivative Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017
Foreign Exchange Contracts [Member] | Prepaid Expenses and Other [Member] | Other Hedging Activity [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Assets	$ 0.4	$ 0.7	$ 0.2
Foreign Exchange Contracts [Member] | Accrued Expenses [Member] | Other Hedging Activity [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Liabilities	0.5	0.1	0.7
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Prepaid Expenses and Other [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Assets	2.8	2.5	3.3
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Accrued Expenses [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Liabilities	5.8	5.5	1.8
Fair Value Hedging [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Assets	2.9	2.8	4.3
Total Derivative Liabilities	5.4	2.1	2.3
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Prepaid Expenses and Other [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Assets	2.9	2.1	2.9
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Accrued Expenses [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Liabilities	2.6	1.8	2.3
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Other Long-Term Assets [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Assets	0	0.7	1.4
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Other Long-Term Liabilities [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivative Liabilities	$ 2.8	$ 0.3	$ 0

Financial Instruments, Condense

Financial Instruments, Condensed Consolidated Statements of Comprehensive Income, Effect of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Other Hedging Activity [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Earnings	$ (4.8)	$ (3.5)
Foreign Exchange Contracts [Member] | Cost of Sales [Member] | Other Hedging Activity [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Earnings	(3.7)	(2.8)
Foreign Exchange Contracts [Member] | Other Income (Expense), Net | Other Hedging Activity [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Earnings	(1.1)	(0.7)
Cash Flow Hedging [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss (Effective Portion)	(3.6)	(2.5)
Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion)	(2.9)	0.7
Cash Flow Hedging [Member] | Interest Rate Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss (Effective Portion)	0	0
Cash Flow Hedging [Member] | Interest Rate Contracts [Member] | Interest Expense [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion)	(0.3)	(0.3)
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss (Effective Portion)	(3.6)	(2.5)
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Cost of Sales [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings (Effective Portion)	(2.6)	1
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Interest Expense [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) on Derivatives Recognized in Earnings	$ 0.2	$ 0.6

Financial Instruments, Fair V46

Financial Instruments, Fair Value of Other Financial Instruments (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of the Company's Long-Term Debt Including Current Maturities	$ 497.6	$ 492.1	$ 494.2
Long-Term Debt	$ 438.8	$ 439.1	$ 441.3

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Apr. 01, 2017
Assets:
Cash Equivalents		$ 34.4	$ 3.7
Short-Term Investments in Marketable Securities	$ 0.8	0.8	0.7
Restricted Cash	9.4	9.4	11.2
Derivatives	6.1	6	7.8
Total Assets	16.3	50.6	23.4
Liabilities:
Derivatives	11.7	7.7	4.8
Deferred Compensation	31.4	32.6	31.5
Total Liabilities at Fair Value	43.1	40.3	36.3
Liabilities Measured at Net Asset Value	8.8	10.5	10.4
Total Liabilities	51.9	50.8	46.7
Level 1 [Member]
Assets:
Cash Equivalents		34.4	3.7
Short-Term Investments in Marketable Securities	0.8	0.8	0.7
Restricted Cash	9.4	9.4	11.2
Derivatives	0	0	0
Total Assets	10.2	44.6	15.6
Liabilities:
Derivatives	0	0	0
Deferred Compensation	3.6	4	4.3
Total Liabilities at Fair Value	3.6	4	4.3
Level 2 [Member]
Assets:
Cash Equivalents		0	0
Short-Term Investments in Marketable Securities	0	0	0
Restricted Cash	0	0	0
Derivatives	6.1	6	7.8
Total Assets	6.1	6	7.8
Liabilities:
Derivatives	11.7	7.7	4.8
Deferred Compensation	27.8	28.6	27.2
Total Liabilities at Fair Value	$ 39.5	$ 36.3	$ 32

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Available for Grant (in Shares)	5,100,000
Percentage of Premium Paid Out in Deferred Company Common Stock	20.00%
Non-Vested Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Performance Shares Granted (in Shares)	300,000	200,000
Share-Based Compensation Expense	$ 2.4	$ 2.6
Unrecognized Compensation Cost	$ 22
Unrecognized Compensation Cost, Period for Recognition	1 year 8 months 12 days
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Expense	$ (0.5)	$ 1.4
Unrecognized Compensation Cost	$ 8.6
Unrecognized Compensation Cost, Period for Recognition	1 year 9 months 18 days
Certain Senior Executives [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Performance Shares Granted (in Shares)	100,000	100,000
Weighted Average Price at Grant Date (in Dollars per Share)	$ 61.59	$ 64.82
Risk-Free Interest Rate	2.40%	1.50%
Dividend Yield	1.30%	1.10%
Volatility Factor	38.90%	38.30%
Expected Life of Award	2 years 10 months 24 days	2 years 10 months 24 days
Certain Officers and Certain Senior Managers [Member] | Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Performance Shares Granted (in Shares)	24,490	26,300
Weighted Average Price at Grant Date (in Dollars per Share)	$ 57.19	$ 58.77

Earnings per Common Share (Deta

Earnings per Common Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Earnings Per Share [Abstract]
Net Earnings from Continuing Operations	$ 80.5	$ 74.2
Loss from Discontinued Operations, Net of Tax	(7.6)	(9.3)	[1]
Net Earnings	$ 72.9	$ 64.9
Weighted Average Outstanding Shares - Basic (in Shares)	88.1	90.1
Dilutive Effect of Common Stock Equivalents (in Shares)	0.7	1
Weighted Average Outstanding Shares - Diluted (in Shares)	88.8	91.1
Basic Earnings (Loss) Per Common Share
Continuing Operations (in Dollars per Share)	$ 0.92	$ 0.82
Discontinued Operations (in Dollars per Share)	(0.09)	(0.10)
Net Earnings (in Dollars per Share)	0.83	0.72
Diluted Earnings (Loss) Per Common Share
Continuing Operations (in Dollars per Share)	0.91	0.81
Discontinued Operations (in Dollars per Share)	(0.09)	(0.10)
Net Earnings (in Dollars per Share)	$ 0.82	$ 0.71
[1]	(A) Loss from discontinued operations, net of tax includes restructuring, exit, integration and impairment charges, net of tax of $6.2 million for the three months ended April 1, 2017.

Commitments and Contingencies50

Commitments and Contingencies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Activity Related to Product Warranty Liabilities [Roll Forward]
Balance at Beginning of Period	$ 111.3	$ 100.2
Payments Made	(14)	(12.6)
Provisions/Additions for Contracts Issued/Sold	17.2	15.1
Aggregate Changes for Preexisting Warranties	(4)	(3.6)
Foreign Currency Translation	0.4	0.7
Other	0.2	(1.3)
Balance at End of Period	111.1	98.5
Activity Related to Extended Product Warranty Accrual [Roll Forward]
Balance at Beginning of Period	112.1	90.6
Extended Warranty Contracts Sold	12.9	9.9
Revenue Recognized on Existing Extended Warranty Contracts	(10.1)	(7.4)
Foreign Currency Translation	0.5	0.2
Balance at End of Period	$ 115.4	$ 93.3

Goodwill and Intangibles Goodwi

Goodwill and Intangibles Goodwill (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 425.3	$ 413.8
Acquisitions	0	0
Impairments	0	0
Adjustments	3	2.2
Goodwill, Ending Balance	428.3	416
Goodwill, Impaired, Accumulated Impairment Loss	0	0	$ 0
Marine Engine [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	31.7	25.1
Acquisitions	0	0
Impairments	0	0
Adjustments	1.2	0.4
Goodwill, Ending Balance	32.9	25.5
Boat [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	2.2	2.2
Acquisitions	0	0
Impairments	0	0
Adjustments	0	0
Goodwill, Ending Balance	2.2	2.2
Fitness [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	391.4	386.5
Acquisitions	0	0
Impairments	0	0
Adjustments	1.8	1.8
Goodwill, Ending Balance	$ 393.2	$ 388.3

Goodwill and Intangibles Finite

Goodwill and Intangibles Finite-Lived Intangibles (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 221.6	$ 227.7	$ 220.4
Accumulated Amortization	(78.3)	(69.1)	(76)
Amortization Expense for Intangibles	2.2	2
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	71.4	83.5	71.2
Accumulated Amortization	0	0	0
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	127.6	121.8	126.7
Accumulated Amortization	(61.2)	(53.9)	(59.4)
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	22.6	22.4	22.5
Accumulated Amortization	(17.1)	(15.2)	(16.6)
Marine Engine [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	79.1	73	78.3
Accumulated Amortization	(39.2)	(37.1)	(38.5)
Boat [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	40	39.9	39.9
Accumulated Amortization	(24.3)	(23.3)	(24.1)
Fitness [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	102.5	114.8	102.2
Accumulated Amortization	$ (14.8)	$ (8.7)	$ (13.4)

Segment Data (Details)

Segment Data (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2018		Apr. 01, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Net Sales		$ 1,155.4		$ 1,082.1
Operating Earnings (Loss)		115.4		103.4
Total Assets		3,404.6		3,273.9	$ 3,358.2
Marine Engine [Member]
Segment Reporting Information [Line Items]
Net Sales		687.1		631.8
Operating Earnings (Loss)		95.7		87.7
Total Assets		1,384.6		1,251.3	1,205
Boat [Member]
Segment Reporting Information [Line Items]
Net Sales		304		284.9
Operating Earnings (Loss)		24.7		16.2
Total Assets	[1]	449.7		444.8	411.6
Total Marine [Member]
Segment Reporting Information [Line Items]
Net Sales		911		846.5
Operating Earnings (Loss)		120.4		103.9
Total Assets		1,834.3		1,696.1	1,616.6
Fitness [Member]
Segment Reporting Information [Line Items]
Net Sales		244.4		235.6
Operating Earnings (Loss)		11		18.3
Total Assets		1,004.9		939.7	1,012.8
Corporate/Other [Member]
Segment Reporting Information [Line Items]
Net Sales		0		0
Operating Earnings (Loss)		(16)		(18.8)
Total Assets		565.4	[2]	638.1	728.8
Total - Segment, Continuing Operations [Member]
Segment Reporting Information [Line Items]
Net Sales		1,155.4		1,082.1
Operating Earnings (Loss)		115.4		103.4
Marine Eliminations [Member]
Segment Reporting Information [Line Items]
Net Sales		(80.1)		(70.2)
Operating Earnings (Loss)		0		0
Sea Ray [Member]
Segment Reporting Information [Line Items]
Assets Held for Sale Relating to Discontinued Operations		117.8		$ 153.7	$ 102.7
Hatteras Yachts [Member]
Segment Reporting Information [Line Items]
Insurance Settlements Receivable		$ 23
[1]	(A) As of March 31, 2018, December 31, 2017 and April 1, 2017, the Company had $117.8 million, $102.7 million and $153.7 million, respectively, of net assets classified as held for sale in the Condensed Consolidated Balance Sheets relating to discontinued operations. See Note 3 – Discontinued Operations for further details.
[2]	(B) As of March 31, 2018, the Company had a $23.0 million indemnification receivable relating to the settlement of an ongoing legal matter associated with a previously disposed operation. See Note 3 – Discontinued Operations for further details.

Comprehensive Income (Details)

Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018		Apr. 01, 2017
Comprehensive Income [Abstract]
Net Earnings	$ 72.9		$ 64.9
Foreign Currency Cumulative Translation Adjustment	9.9		7.4
Net Change in Unamortized Prior Service Credits	(0.1)		(0.1)
Net Change in Unamortized Actuarial Losses	1.9		2.1
Net Change in Unrealized Derivative Losses	(0.7)		(2.2)
Total Other Comprehensive Income	11		7.2
Comprehensive Income	83.9		72.1
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(359.8)		(434.6)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	7	[1]	5.6	[2]
Amounts Reclassified from Accumulated Other Comprehensive Loss	4	[3]	1.6	[4]
Net Other Comprehensive Income (Loss)	11		7.2
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(348.8)		(427.4)
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent [Abstract]
Foreign Currency Translation Adjustments Arising During Period, Tax Effect	0.2		(1.6)
Net Actuarial Gains (Losses) Arising During Period, Tax Effect	0.1		0.1
Gains (Losses) on Derivatives Arising During Period, Tax Effect	0.8		0.8
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(31.6)		(51.9)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	9.9	[1]	7.4	[2]
Amounts Reclassified from Accumulated Other Comprehensive Loss	0	[3]	0	[4]
Net Other Comprehensive Income (Loss)	9.9		7.4
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(21.7)		(44.5)
Prior Service Credits
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(5.6)		(5.1)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	0	[1]	0	[2]
Amounts Reclassified from Accumulated Other Comprehensive Loss	(0.1)	[3]	(0.1)	[4]
Net Other Comprehensive Income (Loss)	(0.1)		(0.1)
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(5.7)		(5.2)
Net Actuarial Losses
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(310.8)		(372)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	(0.1)	[1]	(0.1)	[2]
Amounts Reclassified from Accumulated Other Comprehensive Loss	2	[3]	2.2	[4]
Net Other Comprehensive Income (Loss)	1.9		2.1
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(308.9)		(369.9)
Net Derivative Losses
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(11.8)		(5.6)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	(2.8)	[1]	(1.7)	[2]
Amounts Reclassified from Accumulated Other Comprehensive Loss	2.1	[3]	(0.5)	[4]
Net Other Comprehensive Income (Loss)	(0.7)		(2.2)
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	$ (12.5)		$ (7.8)
[1]	(A) The tax effects for the three months ended March 31, 2018 were $0.2 million for foreign currency translation, $0.1 million for net actuarial losses arising during the period and $0.8 million for derivatives.
[2]	(A) The tax effects for the three months ended April 1, 2017 were $(1.6) million for foreign currency translation, $0.1 million for net actuarial losses arising during the period and $0.8 million for derivatives.
[3]	(B) See the table below for the tax effects for the three months ended March 31, 2018.
[4]	(B) See the table below for the tax effects for the three months ended April 1, 2017.

Comprehensive Income, Reclassif

Comprehensive Income, Reclassification out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior Service Credits	$ 0.2	$ 0.2
Net Actuarial Losses	(2.5)	(3.6)
Defined Benefit Items, Earnings Before Income Taxes	(2.3)	(3.4)
Defined Benefit Items, Income Tax Provision	0.4	1.3
Defined Benefit Items, Net Earnings From Continuing Operations	(1.9)	(2.1)
Derivatives, Earnings Before Income Taxes	(2.9)	0.7
Derivatives, Income Tax Provision	0.8	(0.2)
Derivatives, Net Earnings From Continuing Operations	(2.1)	0.5
Interest Expense [Member] | Interest Rate Contract [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivatives, Earnings Before Income Taxes	(0.3)	(0.3)
Cost of Sales [Member] | Foreign Exchange Contracts [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivatives, Earnings Before Income Taxes	$ (2.6)	$ 1

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Apr. 01, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Provision From Continuing Operations	$ 29.8	$ 24.2
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount	$ (5.4)	$ 5.6
Effective Tax Rate From Continuing Operations	27.00%	24.60%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%		35.00%
Net Tax Expense, Estimated Impact of Tax Cuts and Jobs Act of 2017	$ 7		$ 71.8
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability			56.5
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount			15.3
Gross Unrecognized Tax Benefits, Including Interest	2.8	$ 4.2	$ 2.3
Possible Decrease in Unrecognized Tax Benefits in the Next 12 Months	$ 0.9

Postretirement Benefits (Detail

Postretirement Benefits (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Apr. 01, 2017
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest Cost	$ 5.7	$ 7.1
Expected Return on Plan Assets	(6.3)	(8.4)
Amortization of Prior Service Credits	0	0
Amortization of Net Actuarial Losses	2.5	3.6
Net Pension and Other Benefit Costs	1.9	2.3
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest Cost	0.3	0.3
Expected Return on Plan Assets	0	0
Amortization of Prior Service Credits	(0.2)	(0.2)
Amortization of Net Actuarial Losses	0	0
Net Pension and Other Benefit Costs	0.1	0.1
Nonqualified Plan [Member] | Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Contributions By Employer For Nonqualified Pension Plan	1	1.2
Qualified Plan [Member] | Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Contributions By Employer For Nonqualified Pension Plan	$ 0	$ 35

Debt (Details)

Debt (Details)	Mar. 31, 2018USD ($)
Debt Disclosure [Abstract]
Line of Credit Facility, Maximum Borrowing Capacity	$ 300,000,000
Line of Credit Facility, Remaining Borrowing Capacity	295,700,000
Letters of Credit Outstanding, Amount	$ 4,300,000

Subsequent Events (Details)

Subsequent Events (Details) - $ / shares	May 02, 2018	Mar. 31, 2018	Apr. 01, 2017
Subsequent Event [Line Items]
Cash Dividends Declared Per Share		$ 0.19	$ 0.165
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash Dividends Declared Per Share	$ 0.19