Brunswick (BC) 10-Q 4 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 26, 2020	Nov. 02, 2020
Entity Information Line Items [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 26, 2020
Document Transition Report	false
Entity File Number	001-01043
Entity Registrant Name	Brunswick Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-0848180
Entity Address, Address Line One	26125 N. Riverwoods Blvd., Suite 500
Entity Address, City or Town	Mettawa
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60045-3420
City Area Code	847
Local Phone Number	735-4700
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Central Index Key	0000014930
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		78,342,606
Common Stock [Member] | NEW YORK STOCK EXCHANGE, INC. [Member]
Entity Information [Line Items]
Title of 12(b) Security	Common stock, par value $0.75 per share
Trading Symbol	BC
Security Exchange Name	NYSE
Common Stock [Member] | CHICAGO STOCK EXCHANGE, INC [Member]
Entity Information [Line Items]
Title of 12(b) Security	Common stock, par value $0.75 per share
Trading Symbol	BC
Security Exchange Name	CHX
6.500% Senior Notes due 2048 [Member] | NEW YORK STOCK EXCHANGE, INC. [Member]
Entity Information [Line Items]
Title of 12(b) Security	6.500% Senior Notes due 2048
Trading Symbol	BC-A
Security Exchange Name	NYSE
6.625% Senior Notes due 2049 [Member] | NEW YORK STOCK EXCHANGE, INC. [Member]
Entity Information [Line Items]
Title of 12(b) Security	6.625% Senior Notes due 2049
Trading Symbol	BC-B
Security Exchange Name	NYSE
6.375% Senior Notes due 2049 [Member] | NEW YORK STOCK EXCHANGE, INC. [Member]
Entity Information [Line Items]
Title of 12(b) Security	6.375% Senior Notes due 2049
Trading Symbol	BC-C
Security Exchange Name	NYSE

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income - USD ($) shares in Millions		3 Months Ended		9 Months Ended
		Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Income Statement [Abstract]
Net Sales		$ 1,233,100,000	$ 976,600,000	$ 3,186,400,000	$ 3,190,800,000
Cost of Sales		856,200,000	699,700,000	2,309,700,000	2,306,400,000
Selling, General and Administrative Expense		151,300,000	120,100,000	381,800,000	380,000,000
Research and Development Expense		31,200,000	29,700,000	87,800,000	91,900,000
Restructuring, Exit and Impairment Charges		1,800,000	7,400,000	4,300,000	16,000,000
Operating Earnings		192,600,000	119,700,000	402,800,000	396,500,000
Equity Earnings		600,000	1,900,000	3,500,000	5,400,000
Pension Settlement Charge		(200,000)	(294,100,000)	1,100,000	(294,100,000)
Other Income (Expense), Net		(1,200,000)	100,000	(2,700,000)	(1,600,000)
Earnings Before Interest and Income Taxes		191,800,000	(172,400,000)	404,700,000	106,200,000
Interest Expense		(16,400,000)	(18,800,000)	(52,000,000)	(59,400,000)
Interest Income		300,000	1,600,000	900,000	2,400,000
Earnings Before Income Taxes		175,700,000	(189,600,000)	353,600,000	49,200,000
Income Tax Provision		38,900,000	43,300,000	74,900,000	93,800,000
Net Earnings from Continuing Operations		136,800,000	(232,900,000)	278,700,000	(44,600,000)
Discontinued operations:
Loss from Discontinued Operations, Net of Tax	[1]	1,500,000	(2,900,000)	400,000	(108,500,000)	[2]
Loss on Disposal of Discontinued Operations, Net of Tax	[3]	(400,000)	(3,500,000)	(1,500,000)	(45,000,000)
Net Loss From Discontinued Operations, Net of Tax		1,100,000	(6,400,000)	(1,100,000)	(153,500,000)
Net Earnings (Loss)		$ 137,900,000	$ (239,300,000)	$ 277,600,000	$ (198,100,000)
Basic
Earnings from Continuing Operations		$ 1.72	$ (2.74)	$ 3.51	$ (0.52)
Loss from Discontinued Operations		0.02	(0.08)	(0.02)	(1.77)
Net Earnings (Loss)		1.74	(2.82)	3.49	(2.29)
Diluted
Earnings from Continuing Operations		1.71	(2.74)	3.49	(0.52)
Loss from Discontinued Operations		0.02	(0.08)	(0.02)	(1.77)
Net Earnings (Loss)		$ 1.73	$ (2.82)	$ 3.47	$ (2.29)
Weighted Average Shares Used for Computation of [Abstract]
Basic Earnings (Loss) Per Common Share		79.4	85	79.4	86.5
Diluted Earnings (Loss) per Common Share		79.8	85	79.9	86.5
Comprehensive Income (loss)		$ 146,600,000	$ 53,900,000	$ 279,100,000	$ 111,700,000
[1]	(A) The Company recorded $2.1 million and $0.7 million for the three and nine months ended September 26, 2020, respectively, primarily resulting from adjustments of certain retained liabilities. The Company recorded $2.5 million and $13.4 million for the three and nine months ended September 28, 2019, respectively, of net costs incurred in connection with the sale of the Fitness business.
[2]	(B) In the first quarter of 2019, the Company re-evaluated the fair value of the Fitness reporting unit and determined the fair value of the business was less than its carrying value. As a result, the Company recorded a $137.2 million ($103.0 million after tax) goodwill impairment charge for the nine months ended September 28, 2019.
[3]	(C) Loss on disposal of discontinued operations, net of tax, for the three months ended September 26, 2020 includes a pre-tax loss of $0.5 million and a tax benefit of $0.1 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 26, 2020 includes a pre-tax loss of $2.0 million and a tax benefit of $0.5 million. Loss on disposal of discontinued operations, net of tax, for the three months ended September 28, 2019 includes a pre-tax loss of $4.7 million and a tax benefit of $1.2 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 28, 2019 includes a pre-tax loss of $52.4 million and a tax benefit of $7.4 million.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 26, 2020	Dec. 31, 2019	Sep. 28, 2019
Current Assets
Cash and Cash Equivalents, at Cost, Which Approximates Fair Value	$ 650.4	$ 320.3	$ 366.2
Restricted Cash and Investments, Current	9.1	11.6	11.6
Short-Term Investments in Marketable Securities	0.8	0.8	0.8
Total Cash and Short-Term Investments in Marketable Securities	660.3	332.7	378.6
Accounts and Notes Receivable, less Allowances of $12.1, $8.5 and $8.7	398.8	331.8	414.7
Inventories
Finished Goods	347.6	554.3	532.3
Work-In-Process	91.6	101.3	102.4
Raw Materials	150.2	168.9	175.5
Net Inventories	589.4	824.5	810.2
Prepaid Expenses and Other	32.7	36.8	90.1
Current Assets	1,681.2	1,525.8	1,693.6
Property
Land	17.6	17.8	17.8
Buildings and Improvements	426.4	415.4	403.9
Equipment	1,141.4	1,090.1	1,061.7
Total Land, Buildings and Improvements and Equipment	1,585.4	1,523.3	1,483.4
Accumulated Depreciation	(912.9)	(863.8)	(849.4)
Net Land, Buildings and Improvements and Equipment	672.5	659.5	634
Unamortized Product Tooling Costs	146.6	136.9	129.7
Net Property	819.1	796.4	763.7
Other Assets
Goodwill	416.3	415	414
Other Intangibles, Net	559.6	583.5	591
Operating Lease Assets	82	83.2	82.4
Deferred Income Tax Asset	93.7	118.7	67.4
Equity Investments	25.5	29.5	27.8
Other Long-Term Assets	13.4	12.3	14.5
Other Assets	1,190.5	1,242.2	1,197.1
Total Assets	3,690.8	3,564.4	3,654.4
Current Liabilities
Short-Term Debt and Current Maturities of Long-Term Debt	48.4	41.3	48.5
Accounts Payable	392.9	393.5	347.6
Accrued Expenses	508.3	509.6	507.9
Current Liabilities	949.6	944.4	904
Long-Term Liabilities
Debt	1,013.2	1,068	1,083
Operating Lease Liabilities	69.3	70.1	69.7
Postretirement Benefits	71.9	73.6	68.1
Other	128.6	107.4	111.4
Long-Term Liabilities	1,283	1,319.1	1,332.2
Shareholders' equity
Common Stock; Authorized: 200,000,000 Shares, $0.75 Par Value; Issued: 102,538,000 Shares; Outstanding: 79,135,000, 79,569,000 and 85,687,000 Shares	76.9	76.9	76.9
Additional Paid-In Capital	377	369.2	367.3
Retained Earnings	2,151.7	1,931.3	1,883.5
Treasury Stock, at Cost: 23,403,000, 22,969,000 and 16,851,000 Shares	(1,095.5)	(1,023.1)	(856.2)
Accumulated Other Comprehensive Loss	(51.9)	(53.4)	(53.3)
Shareholders' Equity	1,458.2	1,300.9	1,418.2
Total Liabilities and Shareholders' Equity	3,690.8	3,564.4	3,654.4
Accounts and Notes Receivable, Allowances	$ 11.1	$ 8.5	$ 8.4
Treasury Stock, Shares (in Shares)	24,117,000	22,969,000	20,132,000
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

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Sep. 26, 2020	Dec. 31, 2019	Sep. 28, 2019
Current Assets
Accounts and Notes Receivable, Allowances	$ 11.1	$ 8.5	$ 8.4
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)	78,421,000	79,569,000	82,406,000
Treasury Stock, Shares (in Shares)	24,117,000	22,969,000	20,132,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019
Cash Flows from Operating Activities
Net Earnings (Loss)	$ 277.6	$ (198.1)
Less: Net loss from Discontinued Operations, Net of Tax	(1.1)	(153.5)
Net Earnings from Continuing Operations, net of tax	278.7	(44.6)
Stock Compensation Expense	19.6	12.2
Depreciation and Amortization	110.5	101.5
Pension Expense, Net of (Funding)	(2.8)	291.6
Asset Impairment Charges	0.7	2.9
Deferred Income Taxes	26.5	(12.1)
Changes in Certain Current Assets and Current Liabilities	166	(197.2)
Long-Term Extended Warranty Contracts and Other Deferred Revenue	10.9	8.6
Income Taxes	8.8	87.2
Other, net	18.5	4.1
Net Cash used by Operating Activities of Continuing Operations	637.4	254.2
Net Cash Provided by (Used for) Operating Activities of Discontinued Operations	3.5	(37.9)
Net Cash used for Operating Activities	640.9	216.3
Cash Flows from Investing Activities
Capital Expenditures	(120.6)	(178.4)
Investments	2.5	4.7
Acquisition of Businesses, Net of Cash Acquired	0	(64.1)
Proceeds from the Sale of Property, Plant and Equipment	2	6.4
Net Cash Used for Investing Activities of Continuing Operations	(116.1)	(231.4)
Net Cash Used for Investing Activities of Discontinued Operations	(7.5)	481.9
Net Cash Used for Investing Activities	(123.6)	250.5
Cash Flows from Financing Activities
Proceeds From Issuances of Short-Term Debt	610	655
Payments of Short-Term Debt	(610)	(655)
Net Proceeds from Issuances of Long-Term Debt	0	223.4
Payments of Long-Term Debt Including Current Maturities	(48.4)	(318.3)
Common Stock Repurchases	(79.1)	(231.1)
Cash Dividends Paid	(57.2)	(54.1)
Proceeds from Share-Based Compensation Activity	1.1	0.9
Tax Withholding Associated with Shares Issued for Share-Based Compensation	(7.3)	(9.8)
Other, net	0	(0.2)
Net Cash Provided by Financing Activities	(190.9)	(389.2)
Effect of Exchange Rate Changes	1.2	(3.2)
Net Increase (Decrease) in Cash and Cash Equivalents and Restricted Cash	327.6	74.4
Cash and Cash Equivalents and Restricted Cash at Beginning of Period	331.9	303.4
Cash and Cash Equivalents and Restricted Cash at End of Period	659.5	377.8
Less: Restricted Cash	9.1	11.6
Cash and Cash Equivalents at End of Period	$ 650.4	$ 366.2

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Shareholders' Equity Condensed Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance, at Beginning of the Period at Dec. 31, 2018	$ 1,582.6	$ 76.9	$ 371.1	$ 2,135.7	$ (638)	$ (363.1)
Net Earnings (Loss)	(36.3)	0	0	(36.3)	0	0
Other Comprehensive Income	1	0	0	0	0	1
Dividends	(18.3)	0	0	(18.3)	0	0
Compensation Plans and Other	(2.1)	0	(11.2)	0	9.1	0
Balance, at End of Period at Mar. 30, 2019	$ 1,526.9	76.9	359.9	2,081.1	(628.9)	(362.1)
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.21
Balance, at Beginning of the Period at Dec. 31, 2018	$ 1,582.6	76.9	371.1	2,135.7	(638)	(363.1)
Net Earnings (Loss)	(198.1)
Other Comprehensive Income	309.8
Balance, at End of Period at Sep. 28, 2019	1,418.2	76.9	367.3	1,883.5	(856.2)	(53.3)
Balance, at Beginning of the Period at Mar. 30, 2019	1,526.9	76.9	359.9	2,081.1	(628.9)	(362.1)
Net Earnings (Loss)	77.5	0	0	77.5	0	0
Other Comprehensive Income	15.6	0	0	0	0	15.6
Dividends	(18.1)	0	0	(18.1)	0	0
Compensation Plans and Other	5.2	0	3.1	0	2.1	0
Common Stock Repurchases	(69.8)	0	0	0	(69.8)	0
Balance, at End of Period at Jun. 29, 2019	$ 1,537.3	76.9	363	2,140.5	(696.6)	(346.5)
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.21
Net Earnings (Loss)	$ (239.3)	0	0	(239.3)	0	0
Other Comprehensive Income	293.2	0	0	0	0	293.2
Dividends	(17.7)	0	0	(17.7)	0	0
Compensation Plans and Other	6	0	4.3	0	1.7	0
Common Stock Repurchases	(161.3)	0	0	0	(161.3)	0
Balance, at End of Period at Sep. 28, 2019	$ 1,418.2	76.9	367.3	1,883.5	(856.2)	(53.3)
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.21
Treasury Stock, Shares (in Shares)	20,132
Treasury Stock, Shares (in Shares)	22,969
Balance, at Beginning of the Period at Dec. 31, 2019	$ 1,300.9	76.9	369.2	1,931.3	(1,023.1)	(53.4)
Net Earnings (Loss)	69	0	0	69	0	0
Other Comprehensive Income	(7.9)	0	0	0	0	(7.9)
Dividends	(19.2)	0	0	(19.2)	0	0
Compensation Plans and Other	(5)	0	(10.4)	0	5.4	0
Common Stock Repurchases	(34.1)	0	0	0	(34.1)	0
Balance, at End of Period at Mar. 28, 2020	$ 1,303.7	76.9	358.8	1,981.1	(1,051.8)	(61.3)
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.24
Balance, at Beginning of the Period at Dec. 31, 2019	$ 1,300.9	76.9	369.2	1,931.3	(1,023.1)	(53.4)
Net Earnings (Loss)	277.6
Other Comprehensive Income	1.5
Balance, at End of Period at Sep. 26, 2020	1,458.2	76.9	377	2,151.7	(1,095.5)	(51.9)
Balance, at Beginning of the Period at Mar. 28, 2020	1,303.7	76.9	358.8	1,981.1	(1,051.8)	(61.3)
Net Earnings (Loss)	70.7	0	0	70.7	0	0
Other Comprehensive Income	0.7	0	0	0	0	0.7
Dividends	(19)	0	0	(19)	0	0
Compensation Plans and Other	8.3	0	7.7	0	0.6	0
Balance, at End of Period at Jun. 27, 2020	$ 1,364.4	76.9	366.5	2,032.8	(1,051.2)	(60.6)
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.24
Net Earnings (Loss)	$ 137.9	0	0	137.9	0	0
Other Comprehensive Income	8.7	0	0	0	0	8.7
Dividends	(19)	0	0	(19)	0	0
Compensation Plans and Other	11.2	0	10.5	0	0.7	0
Common Stock Repurchases	(45)	0	0	0	(45)	0
Balance, at End of Period at Sep. 26, 2020	$ 1,458.2	$ 76.9	$ 377	$ 2,151.7	$ (1,095.5)	$ (51.9)
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.24
Treasury Stock, Shares (in Shares)	24,117

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Shareholders' Equity Condensed Consolidated Statements of Shareholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Sep. 26, 2020	Jun. 27, 2020	Mar. 28, 2020	Sep. 28, 2019	Jun. 29, 2019	Mar. 30, 2019
Statement of Stockholders' Equity [Abstract]
Cash Dividends Declared Per Common Share (in Dollars per Share)	$ 0.24	$ 0.24	$ 0.24	$ 0.21	$ 0.21	$ 0.21

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 26, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Presentation. Effective January 1, 2020, the Company changed its management reporting and updated its reportable segments to Propulsion, Parts and Accessories (P&A) and Boat (inclusive of Business Acceleration) to align with its strategy. As a result of this change, the Company has recast all segment information for all prior periods presented. Refer to Note 11 – Segment Data for further information on the Company's reportable segments. 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. 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 2019 Annual Report on Form 10-K for the year ended December 31, 2019 (the 2019 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 third quarter of fiscal year 2020 ended on September 26, 2020 and the third quarter of fiscal year 2019 ended on September 28, 2019. On June 27, 2019, the Company completed the sale of its Fitness business. The Company determined that the sale of its Fitness business represented a strategic shift that had a major effect on the Company's operations and financial results. Refer to Note 3 – Discontinued Operations for further information. Recently Adopted Accounting Standards Current Expected Credit Loss : In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Measurement of Credit Losses on Financial Instruments, which updated the Accounting Standards Codification (ASC) to add an impairment model that is based on expected losses rather than incurred losses. On January 1, 2020, the Company adopted this standard and the adoption did not have an impact on the condensed consolidated financial statements.

Revenue Recognition (Notes)

Revenue Recognition (Notes)	9 Months Ended
	Sep. 26, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	The following table presents the Company's revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors: Three Months Ended September 26, 2020 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 355.2 $ 336.7 $ 264.3 $ 956.2 Europe 56.0 51.2 25.5 132.7 Asia-Pacific 67.9 31.4 7.4 106.7 Canada 19.7 30.2 22.9 72.8 Rest-of-World 27.7 10.4 8.0 46.1 Segment Eliminations (73.4) (8.0) — (81.4) Total $ 453.1 $ 451.9 $ 328.1 $ 1,233.1 Major Product Lines Outboard Engines $ 410.3 $ — $ — $ 410.3 Controls, Rigging, and Propellers 76.9 — — 76.9 Sterndrive Engines 39.3 — — 39.3 Distribution Parts and Accessories — 205.0 — 205.0 Advanced Systems Group — 113.1 — 113.1 Engine Parts and Accessories — 141.8 — 141.8 Aluminum Freshwater Boats — — 124.5 124.5 Recreational Fiberglass Boats — — 111.0 111.0 Saltwater Fishing Boats — — 82.6 82.6 Business Acceleration — — 11.2 11.2 Boat Eliminations/Other — — (1.2) (1.2) Segment Eliminations (73.4) (8.0) — (81.4) Total $ 453.1 $ 451.9 $ 328.1 $ 1,233.1 Nine Months Ended September 26, 2020 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 871.0 $ 841.4 $ 663.0 $ 2,375.4 Europe 195.4 135.9 95.9 427.2 Asia-Pacific 183.7 80.7 16.2 280.6 Canada 47.2 63.4 78.4 189.0 Rest-of-World 73.2 26.6 16.0 115.8 Segment Eliminations (182.3) (19.3) — (201.6) Total $ 1,188.2 $ 1,128.7 $ 869.5 $ 3,186.4 Major Product Lines Outboard Engines $ 1,078.4 $ — $ — $ 1,078.4 Controls, Rigging, and Propellers 187.6 — — 187.6 Sterndrive Engines 104.5 — — 104.5 Distribution Parts and Accessories — 517.0 — 517.0 Advanced Systems Group — 303.0 — 303.0 Engine Parts and Accessories — 328.0 — 328.0 Aluminum Freshwater Boats — — 339.2 339.2 Recreational Fiberglass Boats — — 302.4 302.4 Saltwater Fishing Boats — — 201.4 201.4 Business Acceleration — — 29.5 29.5 Boat Eliminations/Other — — (3.0) (3.0) Segment Eliminations (182.3) (19.3) — (201.6) Total $ 1,188.2 $ 1,128.7 $ 869.5 $ 3,186.4 Three Months Ended September 28, 2019 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 273.8 $ 267.8 $ 216.9 $ 758.5 Europe 45.0 44.2 20.8 110.0 Asia-Pacific 35.3 26.2 9.6 71.1 Canada 18.0 26.7 24.9 69.6 Rest-of-World 24.8 8.1 5.2 38.1 Segment Eliminations (63.8) (6.9) — (70.7) Total $ 333.1 $ 366.1 $ 277.4 $ 976.6 Major Product Lines Outboard Engines $ 305.3 $ — $ — $ 305.3 Controls, Rigging, and Propellers 55.8 — — 55.8 Sterndrive Engines 35.8 — — 35.8 Distribution Parts and Accessories — 156.8 — 156.8 Advanced Systems Group — 97.8 — 97.8 Engine Parts and Accessories — 118.4 — 118.4 Aluminum Freshwater Boats — — 105.2 105.2 Recreational Fiberglass Boats — — 97.0 97.0 Saltwater Fishing Boats — — 66.9 66.9 Business Acceleration — — 8.8 8.8 Boat Eliminations/Other — — (0.5) (0.5) Segment Eliminations (63.8) (6.9) — (70.7) Total $ 333.1 $ 366.1 $ 277.4 $ 976.6 Nine Months Ended September 28, 2019 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 893.5 $ 783.0 $ 762.0 $ 2,438.5 Europe 193.2 140.9 92.1 426.2 Asia-Pacific 100.2 74.8 21.4 196.4 Canada 49.1 66.4 122.3 237.8 Rest-of-World 74.8 31.5 19.5 125.8 Segment Eliminations (210.7) (23.2) — (233.9) Total $ 1,100.1 $ 1,073.4 $ 1,017.3 $ 3,190.8 Major Product Lines Outboard Engines $ 1,011.5 $ — $ — $ 1,011.5 Controls, Rigging, and Propellers 166.8 — — 166.8 Sterndrive Engines 132.5 — — 132.5 Distribution Parts and Accessories — 455.6 — 455.6 Advanced Systems Group — 322.6 — 322.6 Engine Parts and Accessories — 318.4 — 318.4 Aluminum Freshwater Boats — — 432.2 432.2 Recreational Fiberglass Boats — — 331.5 331.5 Saltwater Fishing Boats — — 239.7 239.7 Business Acceleration — — 15.4 15.4 Boat Eliminations/Other — — (1.5) (1.5) Segment Eliminations (210.7) (23.2) — (233.9) Total $ 1,100.1 $ 1,073.4 $ 1,017.3 $ 3,190.8
Revenue from Contract with Customer [Text Block]	Revenue Recognition Consistent with the Company's change in reportable segments described in Note 1 – Significant Accounting Policies, the Company has made a change to its revenue disaggregation presentation to align with the new segment structure. The following table presents the Company's revenue into categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors: Three Months Ended September 26, 2020 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 355.2 $ 336.7 $ 264.3 $ 956.2 Europe 56.0 51.2 25.5 132.7 Asia-Pacific 67.9 31.4 7.4 106.7 Canada 19.7 30.2 22.9 72.8 Rest-of-World 27.7 10.4 8.0 46.1 Segment Eliminations (73.4) (8.0) — (81.4) Total $ 453.1 $ 451.9 $ 328.1 $ 1,233.1 Major Product Lines Outboard Engines $ 410.3 $ — $ — $ 410.3 Controls, Rigging, and Propellers 76.9 — — 76.9 Sterndrive Engines 39.3 — — 39.3 Distribution Parts and Accessories — 205.0 — 205.0 Advanced Systems Group — 113.1 — 113.1 Engine Parts and Accessories — 141.8 — 141.8 Aluminum Freshwater Boats — — 124.5 124.5 Recreational Fiberglass Boats — — 111.0 111.0 Saltwater Fishing Boats — — 82.6 82.6 Business Acceleration — — 11.2 11.2 Boat Eliminations/Other — — (1.2) (1.2) Segment Eliminations (73.4) (8.0) — (81.4) Total $ 453.1 $ 451.9 $ 328.1 $ 1,233.1 Nine Months Ended September 26, 2020 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 871.0 $ 841.4 $ 663.0 $ 2,375.4 Europe 195.4 135.9 95.9 427.2 Asia-Pacific 183.7 80.7 16.2 280.6 Canada 47.2 63.4 78.4 189.0 Rest-of-World 73.2 26.6 16.0 115.8 Segment Eliminations (182.3) (19.3) — (201.6) Total $ 1,188.2 $ 1,128.7 $ 869.5 $ 3,186.4 Major Product Lines Outboard Engines $ 1,078.4 $ — $ — $ 1,078.4 Controls, Rigging, and Propellers 187.6 — — 187.6 Sterndrive Engines 104.5 — — 104.5 Distribution Parts and Accessories — 517.0 — 517.0 Advanced Systems Group — 303.0 — 303.0 Engine Parts and Accessories — 328.0 — 328.0 Aluminum Freshwater Boats — — 339.2 339.2 Recreational Fiberglass Boats — — 302.4 302.4 Saltwater Fishing Boats — — 201.4 201.4 Business Acceleration — — 29.5 29.5 Boat Eliminations/Other — — (3.0) (3.0) Segment Eliminations (182.3) (19.3) — (201.6) Total $ 1,188.2 $ 1,128.7 $ 869.5 $ 3,186.4 Three Months Ended September 28, 2019 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 273.8 $ 267.8 $ 216.9 $ 758.5 Europe 45.0 44.2 20.8 110.0 Asia-Pacific 35.3 26.2 9.6 71.1 Canada 18.0 26.7 24.9 69.6 Rest-of-World 24.8 8.1 5.2 38.1 Segment Eliminations (63.8) (6.9) — (70.7) Total $ 333.1 $ 366.1 $ 277.4 $ 976.6 Major Product Lines Outboard Engines $ 305.3 $ — $ — $ 305.3 Controls, Rigging, and Propellers 55.8 — — 55.8 Sterndrive Engines 35.8 — — 35.8 Distribution Parts and Accessories — 156.8 — 156.8 Advanced Systems Group — 97.8 — 97.8 Engine Parts and Accessories — 118.4 — 118.4 Aluminum Freshwater Boats — — 105.2 105.2 Recreational Fiberglass Boats — — 97.0 97.0 Saltwater Fishing Boats — — 66.9 66.9 Business Acceleration — — 8.8 8.8 Boat Eliminations/Other — — (0.5) (0.5) Segment Eliminations (63.8) (6.9) — (70.7) Total $ 333.1 $ 366.1 $ 277.4 $ 976.6 Nine Months Ended September 28, 2019 (in millions) Propulsion Parts & Accessories Boat Total Geographic Markets United States $ 893.5 $ 783.0 $ 762.0 $ 2,438.5 Europe 193.2 140.9 92.1 426.2 Asia-Pacific 100.2 74.8 21.4 196.4 Canada 49.1 66.4 122.3 237.8 Rest-of-World 74.8 31.5 19.5 125.8 Segment Eliminations (210.7) (23.2) — (233.9) Total $ 1,100.1 $ 1,073.4 $ 1,017.3 $ 3,190.8 Major Product Lines Outboard Engines $ 1,011.5 $ — $ — $ 1,011.5 Controls, Rigging, and Propellers 166.8 — — 166.8 Sterndrive Engines 132.5 — — 132.5 Distribution Parts and Accessories — 455.6 — 455.6 Advanced Systems Group — 322.6 — 322.6 Engine Parts and Accessories — 318.4 — 318.4 Aluminum Freshwater Boats — — 432.2 432.2 Recreational Fiberglass Boats — — 331.5 331.5 Saltwater Fishing Boats — — 239.7 239.7 Business Acceleration — — 15.4 15.4 Boat Eliminations/Other — — (1.5) (1.5) Segment Eliminations (210.7) (23.2) — (233.9) Total $ 1,100.1 $ 1,073.4 $ 1,017.3 $ 3,190.8 As of January 1, 2020, $96.2 million of contract liabilities associated with extended warranties and customer deposits were reported in Accrued expenses and Other Long-term liabilities, of which $7.4 million and $28.2 million were recognized as revenue during the three and nine months ended September 26, 2020. As of September 26, 2020, total contract liabilities were $113.5 million. The total amount of the transaction price allocated to unsatisfied performance obligations as of September 26, 2020 was $106.5 million for contracts greater than one year, which primarily relates to extended warranties. The Company expects to recognize approximately $10.8 million of this amount in 2020, $28.6 million in 2021, and $67.1 million thereafter.

Discontinued Operations (Notes)

Discontinued Operations (Notes)	9 Months Ended
	Sep. 26, 2020
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Discontinued Operations On June 27, 2019, the Company completed the sale of its Fitness business to KPS Capital Partners, LP. As a result, this business, which was previously reported in the Company's Fitness segment, is being reported as discontinued operations in the Condensed Consolidated Statements of Comprehensive Income and Condensed Consolidated Statements of Cash Flows for all periods presented. Refer to Note 3 in the 2019 Form 10-K for further information. The sale of the Fitness business resulted in net proceeds of $466.2 million and an after-tax loss of $45.4 million. During the third quarter of 2020, the Company made a payment of $3.3 million, including a $7.5 million final working capital settlement as well as $1.2 million of retained liabilities partially offset by a $5.4 million cash true-up. In connection with the sale of its Fitness business, the Company retained assets of $26.4 million primarily related to VAT receivables, and retained liabilities of $45.1 million primarily related to VAT payables, product warranty liabilities and certain employee benefits. As of September 26, 2020, retained assets and liabilities were $9.6 million and $22.8 million, respectively. The following table discloses the results of operations of the business reported as discontinued operations for the three months and nine months ended September 26, 2020 and September 28, 2019, respectively: Three Months Ended Nine Months Ended (in millions) Sep 26, 2020 Sep 28, 2019 Sep 26, 2020 Sep 28, 2019 Net sales $ — $ — $ — $ 448.3 Cost of sales — — — 334.6 Selling, general and administrative expense (A) (2.1) 3.2 (0.7) 112.3 Research and development expense — — — 12.3 Restructuring, exit and impairment charges (B) — — — 138.3 Earnings (loss) from discontinued operations before income taxes (A) (B) $ 2.1 $ (3.2) $ 0.7 $ (149.2) Income tax provision (benefit) 0.6 (0.3) 0.3 (40.7) Earnings (loss) from discontinued operations, net of tax (A) (B) 1.5 (2.9) 0.4 (108.5) Loss on disposal of discontinued operations, net of tax (C) (0.4) (3.5) (1.5) (45.0) Net earnings (loss) from discontinued operations, net of tax $ 1.1 $ (6.4) $ (1.1) $ (153.5) (A) The Company recorded $2.1 million and $0.7 million for the three and nine months ended September 26, 2020, respectively, primarily resulting from adjustments of certain retained liabilities. The Company recorded $2.5 million and $13.4 million for the three and nine months ended September 28, 2019, respectively, of net costs incurred in connection with the sale of the Fitness business. (B) In the first quarter of 2019, the Company re-evaluated the fair value of the Fitness reporting unit and determined the fair value of the business was less than its carrying value. As a result, the Company recorded a $137.2 million ($103.0 million after tax) goodwill impairment charge for the nine months ended September 28, 2019. (C) Loss on disposal of discontinued operations, net of tax, for the three months ended September 26, 2020 includes a pre-tax loss of $0.5 million and a tax benefit of $0.1 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 26, 2020 includes a pre-tax loss of $2.0 million and a tax benefit of $0.5 million. Loss on disposal of discontinued operations, net of tax, for the three months ended September 28, 2019 includes a pre-tax loss of $4.7 million and a tax benefit of $1.2 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 28, 2019 includes a pre-tax loss of $52.4 million and a tax benefit of $7.4 million.

Acquisitions (Notes)

Acquisitions (Notes)	9 Months Ended
	Sep. 26, 2020
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Acquisitions 2019 Acquisitions On May 21, 2019, the Company acquired 100 percent of Freedom Boat Club, a leading boat club operator based in Florida. The acquisition expands the Company's presence and scale within the emerging and fast-growing boat club market, providing its members access to a fleet of boats. Freedom Boat Club is included as part of the Company's Boat segment. The net cash consideration the Company paid to acquire Freedom Boat Club was $64.1 million. The final opening balance sheet included $29.2 million of identifiable intangible assets, including customer relationships, franchise agreements and trade names for $11.1 million, $4.9 million and $13.2 million, respectively, along with $27.3 million of goodwill, most of which is deductible for tax purposes. Included in the goodwill amount is $0.9 million of purchase accounting adjustments, primarily related to deferred taxes recorded in the nine months ended September 26, 2020. The amount assigned to Freedom Boat Club's customer relationships and franchise agreements will be amortized over their estimated useful lives of approximately 10 years and 15 years, respectively. Refer to Note 5 in the Notes to Consolidated Financial Statements in the 2019 Form 10-K for further information.

Restructuring, Exit and Integra

Restructuring, Exit and Integration Activities	9 Months Ended
	Sep. 26, 2020
Restructuring and Related Activities [Abstract]
Restructuring, Exit and Integration Activities [Text Block]	Restructuring, Exit and Impairment Activities During 2020, the Company recorded restructuring charges within the Boat segment related to the consolidation of its Greenville manufacturing location in order to streamline the overall cost structure. During 2019, the Company recorded restructuring charges within the Boat segment related to consolidating its commercial and government products operations in order to rationalize its product line to better align with customer demand. In addition, the Company announced headcount reductions aimed at streamlining the cost structure of its enterprise-wide general and administrative functions. The Company recorded restructuring, exit and impairment charges in the Condensed Consolidated Statements of Comprehensive Income as a result of these activities in 2019 and 2020. The following table is a summary of the expense associated with restructuring, exit and impairment activities discussed above, for the three months ended September 26, 2020 and September 28, 2019: September 26, 2020 September 28, 2019 (in millions) Parts & Accessories Boat Corporate Total Parts & Accessories Boat Corporate Total Restructuring and exit activities: Employee termination and other benefits $ 0.5 $ 0.4 $ 0.1 $ 1.0 $ 3.5 $ 2.5 $ 0.1 $ 6.1 Professional fees — — 0.0 0.0 — 0.8 0.4 1.2 Other — 0.4 — 0.4 — 0.1 — 0.1 Definite-lived and other asset impairments — 0.4 — 0.4 — — — — Total restructuring, exit and impairment charges $ 0.5 $ 1.2 $ 0.1 $ 1.8 $ 3.5 $ 3.4 $ 0.5 $ 7.4 Total cash payments for restructuring, exit and impairment charges (A) $ 0.5 $ 1.3 $ 0.5 $ 2.3 $ 1.7 $ 2.9 $ 1.4 $ 6.0 Accrued charges at end of the period (B) $ 0.6 $ 2.0 $ 1.7 $ 4.3 $ 2.4 $ 9.4 $ 3.2 $ 15.0 (A) Cash payments for the three months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges. (B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020. The following table is a summary of the expense associated with the restructuring, exit and impairment activities discussed above for the nine months ended September 26, 2020 and September 28, 2019: September 26, 2020 September 28, 2019 (in millions) Parts & Accessories Boat Corporate Total Parts & Accessories Boat Corporate Total Restructuring and exit activities: Employee termination and other benefits $ 0.8 $ 0.6 $ 1.9 $ 3.3 $ 4.1 $ 3.1 $ 2.4 $ 9.6 Current asset write-downs — — — — — 0.4 — 0.4 Professional fees — — 0.1 0.1 — 1.1 1.5 2.6 Other — 0.4 — 0.4 — 0.5 — 0.5 Definite-lived and other asset impairments — 0.5 — 0.5 — 2.9 — 2.9 Total restructuring, exit and impairment charges $ 0.8 $ 1.5 $ 2.0 $ 4.3 $ 4.1 $ 8.0 $ 3.9 $ 16.0 Total cash payments for restructuring, exit and impairment charges (A) $ 1.5 $ 5.1 $ 1.8 $ 8.4 $ 1.7 $ 10.6 $ 1.7 $ 14.0 Accrued charges at end of the period (B) $ 0.6 $ 2.0 $ 1.7 $ 4.3 $ 2.4 $ 9.4 $ 3.2 $ 15.0 (A) Cash payments for the nine months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges. (B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 26, 2020
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 uses normal operating and financing activities, along with derivative financial instruments, to minimize these risks. Refer to Note 14 in the Notes to Consolidated Financial Statements in the 2019 Form 10-K for further details regarding the Company's financial instruments and hedging policies. Commodity Price. The Company uses commodity swaps to hedge anticipated purchases of aluminum. As of September 26, 2020, the notional value of commodity swap contracts outstanding was $5.2 million , with the contracts maturing through 2021. The Company had no outstanding commodity swap contracts at December 31, 2019 and September 28, 2019. The amount of gain or loss associated with the change in fair value of these instruments is deferred in Accumulated other comprehensive loss and recognized in Cost of sales in the same period or periods during which the hedged transaction affects earnings. As of September 26, 2020, the Company estimates that during the next 12 months it will reclassify nominal net losses (based on current prices) from Accumulated other comprehensive loss to Cost of sales. Foreign Currency Derivatives. Forward exchange contracts outstanding at September 26, 2020, December 31, 2019 and September 28, 2019 had notional contract values of $293.3 million , $332.5 million and $309.8 million, respectively. The notional contract values of option contracts outstanding totaled $10.4 million at September 26, 2020 and $17.8 million as of December 31, 2019 and September 28, 2019, respectively. The forward contracts outstanding at September 26, 2020 mature through 2022 and mainly relate to th e Euro, Australian dollar, Canadian dollar and Japanese yen . As of September 26, 2020, the Company estimates that during the next 12 months, it will reclassify approximately $1.5 million of net losses (based on current rates) from Accumulated other comprehensive loss to Cost of sales. Interest Rate Derivatives. The Company previously entered into fixed-to-floating interest rate swaps to convert a portion of its long-term debt from fixed to floating rate debt. In the second half of 2019, the Company settled its fixed-to-floating interest rate swaps, resulting in a net deferred gain of $2.5 million included within Debt. The Company will reclassify $0.7 million of net deferred gains from Debt to Interest expense during the next 12 months. As a result of the settlement, there are no outstanding interest rate swaps as of September 26, 2020 or December 31, 2019. As of September 28, 2019, the outstanding swaps had a total notional contract value of $50.0 million corresponding 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 September 26, 2020, December 31, 2019 and September 28, 2019, the Company had $1.5 million , $2.0 million and $2.1 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 September 26, 2020, the Company estimates that during the next 12 months, it will reclassify $0.6 million net losses resulting from settled forward-starting interest rate swaps from Accumulated other comprehensive loss to Interest expense. As of September 26, 2020, December 31, 2019 and September 28, 2019, 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 Sep 26, 2020 Dec 31, 2019 Sep 28, 2019 Sep 26, 2020 Dec 31, 2019 Sep 28, 2019 Derivatives Designated as Cash Flow Hedges Foreign exchange contracts Prepaid expenses and other $ 2.1 $ 4.1 $ 9.0 Accrued expenses $ 3.2 $ 2.3 $ 1.3 Commodity contracts Prepaid expenses and other 0.0 — — Accrued expenses 0.1 — — Total $ 2.1 $ 4.1 $ 9.0 $ 3.3 $ 2.3 $ 1.3 Derivatives Designated as Fair Value Hedges Interest rate contracts Other long-term assets $ — $ — $ 2.2 Other long-term liabilities $ — $ — $ — Total $ — $ — $ 2.2 $ — $ — $ — Other Hedging Activity Foreign exchange contracts Prepaid expenses and other $ 0.5 $ 0.1 $ 0.5 Accrued expenses $ 0.4 $ 0.9 $ 0.5 The effect of derivative instruments on the Condensed Consolidated Statements of Comprehensive Income for the three months and nine months ended September 26, 2020 and September 28, 2019 was: (in millions) Derivatives Designated as Cash Flow Hedging Instruments Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Interest rate contracts $ — $ — $ — $ — Interest expense $ (0.1) $ (0.1) $ (0.4) $ (0.4) Foreign exchange contracts (3.0) 7.8 3.6 8.8 Cost of sales 1.4 2.6 8.1 8.0 Commodity contracts 0.0 — (0.1) — Cost of sales 0.0 — (0.0) — Total $ (3.0) $ 7.8 $ 3.5 $ 8.8 $ 1.3 $ 2.5 $ 7.7 $ 7.6 Derivatives Designated as Fair Value Hedging Instruments Location of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Recognized in Earnings Three Months Ended Nine Months Ended Sep 26, Sep 28, Sep 26, Sep 28, Interest rate contracts Interest expense $ 0.2 $ 0.3 $ 0.5 $ 0.1 Other Hedging Activity Location of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Recognized in Earnings Three Months Ended Nine Months Ended Sep 26, 2020 Sep 28, 2019 Sep 26, 2020 Sep 28, 2019 Foreign exchange contracts Cost of sales $ (0.5) $ 3.2 $ 2.9 $ 3.9 Foreign exchange contracts Other expense, net (0.1) (1.3) 1.1 (0.7) Total $ (0.6) $ 1.9 $ 4.0 $ 3.2 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 September 26, 2020, December 31, 2019 and September 28, 2019, the fair value of the Company’s long-term debt, including short-term debt and current maturities, was approximately $1,192.4 million , $1,214.6 million and $1,233.9 million, respectively, and was determined using Level 1 and Level 2 inputs described in Note 7 in the Notes to Consolidated Financial Statements in the 2019 Form 10-K. The carrying value of long-term debt, including short-term debt and current maturities, was $1,082.9 million , $1,131.6 million and $1,151.8 million as of September 26, 2020, December 31, 2019 and September 28, 2019, respectively.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 26, 2020
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 September 26, 2020: (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 0.3 $ — $ 0.3 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 9.1 — 9.1 Derivatives — 2.6 2.6 Total assets $ 10.2 $ 2.6 $ 12.8 Liabilities: Derivatives $ — $ 3.7 $ 3.7 Deferred compensation 0.8 16.5 17.3 Total liabilities at fair value $ 0.8 $ 20.2 $ 21.0 Liabilities measured at net asset value 10.1 Total liabilities $ 31.1 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2019: (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 0.3 $ — $ 0.3 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 11.6 — 11.6 Derivatives — 4.2 4.2 Total assets $ 12.7 $ 4.2 $ 16.9 Liabilities: Derivatives $ — $ 3.2 $ 3.2 Deferred compensation 1.2 18.8 20.0 Total liabilities at fair value $ 1.2 $ 22.0 $ 23.2 Liabilities measured at net asset value 8.5 Total liabilities $ 31.7 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of September 28, 2019: (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 0.2 $ — $ 0.2 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 11.6 — 11.6 Derivatives — 11.7 11.7 Total assets $ 12.6 $ 11.7 $ 24.3 Liabilities: Derivatives $ — $ 1.8 $ 1.8 Deferred compensation 1.1 20.6 21.7 Total liabilities at fair value $ 1.1 $ 22.4 $ 23.5 Liabilities measured at net asset value 10.3 Total liabilities $ 33.8 In addition to the items shown in the tables above, refer to Note 7 in the Notes to Consolidated Financial Statements in the 2019 Form 10-K for further information regarding the fair value measurements associated with the Company’s postretirement benefit plans.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 26, 2020
Share-based Payment Arrangement, Noncash Expense [Abstract]
Share-Based Compensation	Share-Based Compensation Under the Brunswick Corporation 2014 Stock Incentive Plan, the Company may grant stock appreciation rights (SARs), non-vested stock units and 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 stock units and 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 stock units and awards. As of September 26, 2020, 4.9 million shares remained available for grant. Share grant amounts, fair values, and fair value assumptions reflect all outstanding stock units and awards for both continuing and discontinued operations. Non-Vested Stock Units The Company grants both stock-settled and cash-settled non-vested stock units to key employees as determined by management and the Human Resources and Compensation Committee of the Board of Directors. The Company granted nominal stock units during the three months ended September 26, 2020 and September 28, 2019. The Company granted 0.3 million and 0.4 million of stock units during the nine months ended September 26, 2020 and September 28, 2019, respectively. The Company recognizes the cost of non-vested stock units on a straight-line basis over the requisite vesting period. Additionally, cash-settled non-vested stock units 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 and nine months ended September 26, 2020, the Company charged $3.0 million and $9.4 million, respectively, and charged $3.5 million and $7.2 million during the three months and nine months ended September 28, 2019, respectively to compensation expense for non-vested stock units. As of September 26, 2020, there was $13.9 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 1.4 years. Performance Awards In both February of 2020 and 2019, 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 the Company's stock returns measured against stock returns of a predefined comparator group over a three-year performance period. Additionally, in February 2020 and 2019, the Company granted 26,750 and 24,605 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 and nine months ended September 26, 2020, the Company recognized a charge of $7.8 million and $10.2 million, respectively, and charged $1.7 million and $5.0 million for the three months and nine months ended September 28, 2019, respectively, to compensation expense 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 2020 and 2019 were $64.72 and $49.64, respectively, which were estimated using the Monte Carlo valuation model, and incorporated the following assumptions: 2020 2019 Risk-free interest rate 1.4 % 2.9 % Dividend yield 1.5 % 1.7 % Volatility factor 46.6 % 41.0 % Expected life of award 2.9 years 2.9 years The fair value of certain officers' and certain senior managers' performance awards granted based solely on the CFROI and OM performance factors was $61.91 and $47.61 in 2020 and 2019, respectively, which was equal to the stock price on the date of grant in 2020 and 2019, respectively, less the present value of expected dividend payments over the vesting period. As of September 26, 2020, the Company had $6.4 million of total unrecognized compensation cost related to performance awards. The Company expects this cost to be recognized over a weighted average period of 1.0 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.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 26, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Product Warranties The following activity related to product warranty liabilities was recorded in Accrued expenses during the nine months ended September 26, 2020 and September 28, 2019: (in millions) September 26, September 28, Balance at beginning of period $ 117.6 $ 116.8 Payments - Recurring (37.6) (43.6) Payments - Sport Yacht and Yachts and Fitness businesses (4.4) (10.2) Provisions/additions for contracts issued/sold 41.2 44.7 Aggregate changes for preexisting warranties (2.0) 2.3 Foreign currency translation (0.1) (0.4) Other (A) (1.8) 7.0 Balance at end of period $ 112.9 $ 116.6 (A) The Company retained a $7.1 million warranty liability from the sale of its Fitness business in 2019. The warranty liability pertains to product field campaigns for certain Cybex products designed prior to the Cybex acquisition. The Company recorded $(1.8) million o f true ups as of September 26, 2020. Extended Product Warranties The following activity related to deferred revenue for extended product warranty contracts was recorded in Accrued expenses and Other long-term liabilities during the nine months ended September 26, 2020 and September 28, 2019: (in millions) September 26, September 28, Balance at beginning of period $ 75.3 $ 66.4 Extended warranty contracts sold 23.7 20.4 Revenue recognized on existing extended warranty contracts (12.5) (11.1) Foreign currency translation (0.1) 0.1 Other (0.2) (0.3) Balance at end of period $ 86.2 $ 75.5

Goodwill and Intangibles

Goodwill and Intangibles	9 Months Ended
	Sep. 26, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangibles [Text Block]	Goodwill and Other Intangibles Effective January 1, 2020, the Company changed its management reporting and updated its reportable segments to Propulsion, Parts and Accessories (P&A) and Boat (inclusive of Business Acceleration) to align with its strategy. Refer to Note 11 – Segment Data for further information on the Company's reportable segments. As a result, the Company reallocated goodwill to its reporting units within the Propulsion and P&A segments based on each reporting unit's relative fair value. Changes in the Company's goodwill during the nine months ended September 26, 2020, by segment, are summarized below: (in millions) December 31, Acquisitions Adjustments September 26, Propulsion (A) $ 14.5 $ — $ 0.0 $ 14.5 Parts and Accessories (A) 371.9 — 0.0 371.9 Boat 28.6 — 1.3 29.9 Total $ 415.0 $ — $ 1.3 $ 416.3 (A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment. Changes in the Company's goodwill during the nine months ended September 28, 2019, by segment, are summarized below: (in millions) December 31, 2018 Acquisitions Adjustments September 28, Propulsion (A) $ 14.6 $ — $ (0.5) $ 14.1 Parts and Accessories (A) 360.5 — 10.9 371.4 Boat 2.2 26.0 0.3 28.5 Total $ 377.3 $ 26.0 $ 10.7 $ 414.0 (A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment. Adjustments in the Boat segment for the nine months ended September 26, 2020 relate to finalizing purchase accounting related to the Freedom Boat Club acquisition, primarily related to deferred taxes. Adjustments in the Parts and Accessories segment for the nine months ended September 28, 2019 mainly relate to finalizing purchase accounting related to the Power Products acquisition. See Note 5 – Acquisitions for further details on the Company's recent acquisitions. Adjustments in both periods also include the effect of foreign currency translation on goodwill denominated in currencies other than the U.S. dollar. There was no accumulated impairment loss on Goodwill as of September 26, 2020, December 31, 2019 and September 28, 2019. The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 26, 2020, December 31, 2019 and September 28, 2019, are summarized by intangible asset type below: September 26, 2020 December 31, 2019 September 28, 2019 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Intangible assets: Customer relationships (A) $ 687.0 $ (298.2) $ 687.0 $ (274.6) $ 686.5 $ (266.5) Trade names 165.8 — 165.8 — 165.6 — Other (A) 18.4 (13.4) 18.4 (13.1) 18.3 (12.9) Total $ 871.2 $ (311.6) $ 871.2 $ (287.7) $ 870.4 $ (279.4) (A) The weighted average remaining amortization period for Customer relationships and Other intangibles assets were 12.4 years and 11.2 years, respectively, as of September 26, 2020. Other intangible assets primarily consist of patents and franchise agreements. Gross amounts and related accumulated amortization amounts include adjustments related to the impact of foreign currency translation. Aggregate amortization expense for intangibles was $8.0 million and $24.0 million for the three and nine months ended September 26, 2020, respectively. Aggregate amortization expense for intangibles was $8.0 million and $23.7 million for the three and nine months ended September 28, 2019, respectively. The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 26, 2020, December 31, 2019 and September 28, 2019, are summarized by segment below: September 26, 2020 December 31, 2019 September 28, 2019 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Propulsion $ 1.0 $ (0.5) $ 1.0 $ (0.5) $ 1.0 $ (0.5) Parts and Accessories 617.6 (104.5) 617.6 (81.9) 616.9 (74.1) Boat 252.6 (206.6) 252.6 (205.3) 252.5 (204.8) Total $ 871.2 $ (311.6) $ 871.2 $ (287.7) $ 870.4 $ (279.4) The Company tests its intangible assets for impairment during the fourth quarter of each year, or whenever a significant change in events and circumstances (triggering event) occurs that indicates the fair value of intangible assets may be below their carrying values. The Company determined the COVID-19 pandemic was a triggering event and, as a result, performed an interim impairment test of certain intangible assets as of March 28, 2020. The Company considered both quantitative and qualitative factors in its analysis and determined the fair values of its intangible assets were not “more-likely-than-not” lower than their carrying values. As such, the Company did not record an impairment charge during the three months ended March 28, 2020. As business performance and marine demand exceeded expectations during the third quarter of 2020, and no further triggering events were identified, the Company did not perform an additional interim impairment test.

Segment Data

Segment Data	9 Months Ended
	Sep. 26, 2020
Segment Reporting [Abstract]
Segment Data	Segment Data Change in Reportable Segments Effective January 1, 2020, the Company changed its management reporting and updated its reportable segments to Propulsion, Parts and Accessories and Boat (inclusive of Business Acceleration) to align with its strategy. Concurrent with this change, the Company has changed its measurement of segment profit and loss due to a decision to streamline internal and external reporting practices relating to marine engines sold from the Propulsion segment to the Boat segment. This change in presentation, which is not the result of a change in business practice, more closely follows current market dynamics, and provides improved comparability with other boat companies. Reportable Segments The Company's segments are defined by management's reporting structure and operating activities. The Company's reportable segments are the following: Propulsion . The Propulsion segment manufactures and markets a full range of outboard, sterndrive, and inboard engines, as well as propulsion-related controls, propellers, and rigging parts and accessories. These products are principally sold directly to boat builders, including Brunswick’s Boat segment, and through marine retail dealers worldwide. The Propulsion segment primarily markets under the Mercury, Mercury MerCruiser, Mariner, Mercury Racing, and Mercury Diesel brands. The segment's engine manufacturing plants are located mainly in the United States and China, along with a joint venture in Japan, with sales mainly to markets in the Americas, Europe and Asia-Pacific. Parts and Accessories. The Parts and Accessories (P&A) segment consists of the Engine Parts and Accessories and the Advanced Systems Group operating segments, which are aggregated and presented as a single reportable segment. The P&A segment manufactures, markets, and supplies parts and accessories for both marine and non-marine markets. These products are designed for and sold mostly to aftermarket retailers, distributors, and distribution businesses, as well as original equipment manufacturers (including Brunswick brands). Branded parts and accessories include consumables, such as engine oils and lubricants, and are sold under the Mercury, Mercury Precision Parts, Quicksilver, and Seachoice brands. The P&A segment also consists of distribution businesses such as Land 'N' Sea, Kellogg Marine Supply, Lankhorst Taselaar, BLA, and Payne's Marine Group, which distribute third-party and Company products. These businesses are leading distributors of marine parts and accessories throughout North America, Europe, and Asia-Pacific. The P&A segment also includes the collection of brands acquired with Power Products in 2018 and certain other businesses operating under the Ancor, Attwood, BEP, Blue Sea Systems, CZone, Del City, Garelick, Lenco Marine, Marinco, Mastervolt, MotorGuide, ParkPower, Progressive Industries, ProMariner, and Whale brand names. Products include marine electronics and control systems, instruments, trolling motors, fuel systems, electrical systems, as well as specialty vehicle, mobile, and transportation aftermarket products. The P&A segment's manufacturing and distribution facilities are primarily located in North America, Europe, Australia and New Zealand. Boat. The Boat segment designs, manufactures and markets the following boat brands and products: Sea Ray sport boats and cruisers; Bayliner sport cruisers, runabouts, and Heyday wake boats; Boston Whaler fiberglass offshore boats; Lund fiberglass fishing boats; Crestliner, Cypress Cay, Harris, Lowe, Lund and Princecraft aluminum fishing, utility, pontoon boats, and deck boats; and Thunder Jet heavy-gauge aluminum boats. The Boat segment procures substantially all of its outboard engines, gasoline sterndrive engines, and gasoline inboard engines from Brunswick's Propulsion segment. The Boat Group also includes Brunswick boat brands based in Europe and Asia-Pacific, which include Quicksilver, Uttern, and Rayglass (including Protector and Legend). The Boat segment's products are manufactured mainly in the United States, Europe and Mexico and sold through a global network of dealer and distributor locations, primarily in North America and Europe. The Boat segment also includes the Business Acceleration business, which through innovative service models, shared access solutions, including the Freedom Boat Club business acquired in 2019, dealer services and emerging technology, aims to provide exceptional experiences to attract a wide range of customers to the marine industry and shape the future of boating. The Company evaluates performance based on segment operating earnings. Segment operating earnings do not include the expenses of corporate administration, pension costs and pension settlement charges, impairments or gains on the sale of equity investments, earnings from unconsolidated affiliates, other expenses and income of a non-operating nature, transaction financing charges, interest expense, and income or provisions or benefits for income taxes. Corporate/Other results include items such as corporate staff and administrative costs, investments in technology solutions, business development and other growth-related expenses, including IT enhancements. Corporate/Other total assets consist of mainly cash, cash equivalents and investments in marketable securities, restricted cash, income tax balances and investments in unconsolidated affiliates. Segment eliminations adjust for sales between the Company's reportable segments and primarily relate to the sale of engines and parts and accessories to various boat brands, which are consummated at established arm’s length transfer prices as the intersegment pricing for these engines and parts and accessories are based upon and consistent with selling prices to third party customers. The following table sets forth net sales and operating earnings (loss) for each of the Company's reportable segments for the three months and nine months ended September 26, 2020 and September 28, 2019: Net Sales Operating Earnings (Loss) Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended (in millions) Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Propulsion $ 526.5 $ 396.9 $ 1,370.5 $ 1,310.8 $ 94.1 $ 58.2 $ 203.1 $ 189.1 Parts and Accessories 459.9 373.0 1,148.0 1,096.6 99.9 73.0 226.2 209.0 Boat 328.1 277.4 869.5 1,017.3 28.3 8.1 35.4 60.9 Corporate/Other — — — — (29.7) (19.6) (61.9) (62.5) Segment Eliminations (81.4) (70.7) (201.6) (233.9) — — — — Total $ 1,233.1 $ 976.6 $ 3,186.4 $ 3,190.8 $ 192.6 $ 119.7 $ 402.8 $ 396.5 The following table sets forth total assets of each of the Company's reportable segments: Total Assets (in millions) September 26, December 31, September 28, Propulsion $ 895.7 $ 1,002.8 $ 1,006.7 Parts and Accessories 1,473.4 1,519.0 1,550.1 Boat (A) 470.4 473.0 475.3 Corporate/Other 851.3 569.6 622.3 Total $ 3,690.8 $ 3,564.4 $ 3,654.4 (A) As of September 26, 2020, December 31, 2019 and September 28, 2019, the Company had $3.0 million of assets classified as held for sale which were not related to discontinued operations. These assets were recorded within Net Property.

Comprehensive Income

Comprehensive Income	9 Months Ended
	Sep. 26, 2020
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 and nine months ended September 26, 2020 and September 28, 2019 were as follows: Three Months Ended Nine Months Ended (in millions) September 26, September 28, September 26, September 28, Net earnings (loss) $ 137.9 $ (239.3) $ 277.6 $ (198.1) Other comprehensive income: Foreign currency cumulative translation adjustment 12.2 (13.4) 4.7 1.8 Net change in unamortized prior service credits (0.1) 3.5 (0.4) 3.2 Net change in unamortized actuarial losses (0.2) 299.2 0.2 303.9 Net change in unrealized derivative losses (3.2) 3.9 (3.0) 0.9 Total other comprehensive income 8.7 293.2 1.5 309.8 Comprehensive income $ 146.6 $ 53.9 $ 279.1 $ 111.7 The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended September 26, 2020: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (45.1) $ (3.3) $ (6.9) $ (5.3) $ (60.6) Other comprehensive income (loss) before reclassifications (A) 12.2 0.1 (0.3) (2.1) 9.9 Amounts reclassified from Accumulated other comprehensive income (loss) (B) — (0.2) 0.1 (1.1) (1.2) Net other comprehensive income (loss) 12.2 (0.1) (0.2) (3.2) 8.7 Ending balance $ (32.9) $ (3.4) $ (7.1) $ (8.5) $ (51.9) (A) The tax effects for the three months ended September 26, 2020 were $(0.3) million for foreign currency translation, $0.0 million for net actuarial losses arising during the period and $0.9 million for derivatives. (B) See the table below for the tax effects for the three months ended September 26, 2020. The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the nine months ended September 26, 2020: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (37.6) $ (3.0) $ (7.3) $ (5.5) $ (53.4) Other comprehensive income (loss) before reclassifications (A) 4.7 0.1 (0.2) 2.8 7.4 Amounts reclassified from Accumulated other comprehensive income (loss) (B) — (0.5) 0.4 (5.8) (5.9) Net other comprehensive income (loss) 4.7 (0.4) 0.2 (3.0) 1.5 Ending balance $ (32.9) $ (3.4) $ (7.1) $ (8.5) $ (51.9) (A) The tax effects for the nine months ended September 26, 2020 were $0.5 million for foreign currency translation, $0.0 million for net actuarial losses arising during the period and $(0.7) million for derivatives. (B) See the table below for the tax effects for the nine months ended September 26, 2020. The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended September 28, 2019: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (33.7) $ (6.4) $ (301.5) $ (4.9) $ (346.5) Other comprehensive income (loss) before reclassifications (A) (13.4) — (8.0) 5.7 (15.7) Amounts reclassified from Accumulated other comprehensive income (loss) (B) — 3.5 307.2 (1.8) 308.9 Net other comprehensive income (loss) (13.4) 3.5 299.2 3.9 293.2 Ending balance $ (47.1) $ (2.9) $ (2.3) $ (1.0) $ (53.3) (A) The tax effects for the three months ended September 28, 2019 were $1.7 million for foreign currency translation, $2.7 million for net actuarial losses arising during the period and $(2.1) million for derivatives. (B) See the table below for the tax effects for the three months ended September 28, 2019. The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the nine months ended September 28, 2019: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (48.9) $ (6.1) $ (306.2) $ (1.9) $ (363.1) Other comprehensive income (loss) before reclassifications (A) (12.0) — (7.1) 6.3 (12.8) Amounts reclassified from Accumulated other comprehensive income (loss) (B) 13.8 3.2 311.0 (5.4) 322.6 Net other comprehensive income 1.8 3.2 303.9 0.9 309.8 Ending balance $ (47.1) $ (2.9) $ (2.3) $ (1.0) $ (53.3) (A) The tax effects for the nine months ended September 28, 2019 were $0.9 million for foreign currency translation, $2.6 million for net actuarial losses arising during the period and $(2.5) million for derivatives. (B) See the table below for the tax effects for the nine months ended September 28, 2019. The following table presents reclassification adjustments out of Accumulated other comprehensive loss during the three and nine months ended September 26, 2020 and September 28, 2019: Three Months Ended Nine Months Ended Details about Accumulated other comprehensive income (loss) components (in millions) Sep 26, Sep 28, Sep 26, Sep 28, Affected line item in the statement where net income is presented Amount of loss reclassified into earnings on foreign currency: Foreign currency cumulative translation adjustment $ — $ — $ — $ (13.9) Net earnings (loss) from discontinued operations, net of tax — — — (13.9) Net earnings (loss) from discontinued operations, net of tax — — — 0.1 Net earnings (loss) from discontinued operations, net of tax $ — $ — $ — $ (13.8) Net earnings (loss) from discontinued operations, net of tax Amortization of defined benefit items: Prior service credits $ 0.2 $ 0.1 $ 0.5 $ 0.5 Other (expense) income, net Net actuarial losses (0.1) (0.6) (0.4) (5.7) Other (expense) income, net Net actuarial losses — (294.1) — (294.1) Pension settlement charge (A) 0.1 (294.6) 0.1 (299.3) Earnings (loss) before income taxes 0.0 (16.1) 0.0 (14.9) Income tax provision (A) $ 0.1 $ (310.7) $ 0.1 $ (314.2) Net earnings (loss) from continuing operations Amount of gain (loss) reclassified into earnings on derivative contracts: Interest rate contracts $ (0.1) $ (0.1) $ (0.4) $ (0.4) Interest expense Foreign exchange contracts 1.4 2.6 8.1 8.0 Cost of sales Commodity contracts (0.0) — (0.0) — Cost of sales 1.3 2.5 7.7 7.6 Earnings (loss) before income taxes (0.2) (0.7) (1.9) (2.2) Income tax provision $ 1.1 $ 1.8 $ 5.8 $ 5.4 Net earnings (loss) from continuing operations (A) In the third quarter of 2019, the Company fully exited its qualified defined benefit pension plans and as a result, recorded a pre-tax settlement charge of $294.1 million . The income tax impact of the settlement action was a net provision of $17.2 million, consisting of an income tax benefit of $74.2 million associated with the pension settlement charge netted against an income tax charge of $91.4 million resulting from the release of disproportionate tax effects in Accumulated Other Comprehensive Income. Refer to Note 14 – Postretirement Benefits and Note 13 – Income Taxes in the Notes to Condensed Consolidated Financial Statements for further information on the pension settlement and related income tax consequences, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 26, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recognized an income tax provision for the three months and nine months ended September 26, 2020 of $38.9 million and $74.9 million, respectively, which included a net benefit of $0.7 million and $0.6 million, respectively. These net benefits primarily related to a change in unrecognized tax benefits and changes in the valuation allowance. The Company recognized an income tax provision for the three months and nine months ended September 28, 2019 of $43.3 million and $93.8 million, respectively. The income tax provision for both periods included a $17.2 million net provision related to the settlement of the Company's qualified defined benefit plans in the third quarter of 2019. The tax impact of this action consisted of a tax benefit of $74.2 million from the pension settlement, which was netted against a tax charge of $91.4 million resulting from the release of disproportionate tax effects in Accumulated Other Comprehensive Income. The effective tax rate, which is calculated as the income tax provision as a percentage of earnings before income taxes, for the three months and nine months ended September 26, 2020, was 22.1 percent and 21.2 percent, respectively. The effective tax rate for the three months and nine months ended September 28, 2019 was not meaningful as a result of the tax impacts resulting from the pension settlement activity that occurred in 2019. No deferred income taxes have been provided as of September 26, 2020, December 31, 2019 or September 28, 2019 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 September 26, 2020, December 31, 2019 and September 28, 2019, the Company had $4.1 million, $3.9 million and $3.5 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 September 26, 2020 could decrease by approximately $0.7 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 2020, but the amount cannot be estimated at this time. 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 2014 tax year and all open issues have been resolved. The Company is currently open to tax examinations by the IRS for the 2017 through 2018 tax years. 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 2014 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	9 Months Ended
	Sep. 26, 2020
Retirement Benefits [Abstract]
Retirement Benefits [Text Block]	Postretirement Benefits The Company has defined contribution plans, 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. Refer to Note 17 in the Notes to Consolidated Financial Statements in the 2019 Form 10-K for further details regarding these plans. Pension Settlement . During 2019, total settlement payments of $672.9 million were made from the Brunswick Pension Plan for Salaried Employees (Salaried Plan) and the Brunswick Pension Plan for Hourly Bargaining Unit Employees (Bargaining Plan), consisting of lump-sum pension distributions of $77.1 million and the purchase of group annuity contracts totaling $595.8 million to cover future benefit payments. The annuity contracts unconditionally and irrevocably guarantee the full payment of all future annuity payments to the affected participants. The insurance company assumed all risk associated with the assets and obligations that were transferred. The Company recognized a pretax settlement loss of $294.1 million in the third quarter of 2019, related to these actions. During 2020, the Company recorded a $0.2 million charge and $1.1 million benefit in the three months and nine months ended September 26, 2020, respectively, associated with a final settlement true-up. Pension and other postretirement benefit costs included the following components for the three months and nine months ended September 26, 2020 and September 28, 2019: Pension Benefits Other Postretirement Benefits Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended (in millions) Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Interest cost $ 0.2 $ 0.7 $ 0.5 $ 5.9 $ 0.2 $ 0.3 $ 0.6 $ 0.9 Expected return on plan assets — (0.6) — (7.4) — — — — Amortization of prior service credits — — — — (0.2) (0.1) (0.5) (0.5) Amortization of net actuarial losses 0.1 0.6 0.4 5.7 — — — — Settlement charge (benefit) 0.2 294.1 (1.1) 294.1 — — — — Net pension and other benefit costs $ 0.5 $ 294.8 $ (0.2) $ 298.3 $ 0.0 $ 0.2 $ 0.1 $ 0.4

Debt

Debt	9 Months Ended
	Sep. 26, 2020
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Debt In August 2020, the Company made principal repayments totaling $38.8 million of its 2023 floating rate term loan. The term loan was redeemed at 100 percent of the principal amount plus accrued interest, in accordance with the redemption provisions of the term loan. In July 2019, the Company called $150.0 million of its 4.625% Senior Notes due 2021. The Notes were retired in August 2019 at par plus accrued interest, in accordance with the call provisions of the notes, and the associated interest rate swaps have been terminated. Refer to Note 6 – Financial Instruments for further information on the terminated interest rate swaps. In March 2019, the Company issued an aggregate principal amount of $230.0 million of its 6.375% Senior Notes (6.375% Notes) due April 2049 in a public offering, which resulted in aggregate net proceeds to the Company of $222.0 million. Net proceeds from the offering of the 6.375% Notes were used to prepay all of the $150.0 million, 3-year tranche loan due 2021 and for general corporate purposes. Interest on the 6.375% Notes is due quarterly, commencing on April 15, 2019. The Company may, at its option, redeem the 6.375% Notes on or after April 15, 2024, either in whole or in part, at a redemption price equal to 100 percent of the principal amount plus any accrued and unpaid interest. Additionally, in the event of a change in control, the Company may be required to repurchase some or all of its 6.375% Notes at a price equal to 101 percent of the principal amount plus any accrued and unpaid interest. The 6.375% Notes are unsecured and do not contain subsidiary guarantees. Scheduled maturities, net: (in millions) Remainder of 2020 $ 21.2 2021 43.0 2022 36.0 2023 276.4 2024 0.4 Thereafter 684.6 Total debt $ 1,061.6 The Company maintains an Amended and Restated Credit Agreement (Credit Facility) providing for $400.0 million of borrowing capacity in effect through September 2024. The Credit Facility includes provisions to add up to $100.0 million of additional borrowing capacity and extend the facility for an additional one-year term, subject to lender approval. On March 23, 2020, the Company delivered a borrowing request to the administrative agent for the Credit Facility to increase the Company’s borrowings to $385.0 million, which was substantially all of the amount available for borrowing under the Credit Facility, net of outstanding letters of credit. The Company borrowed the amount described above under the Credit Facility as a precautionary action in order to increase its cash position and to enhance its liquidity and financial flexibility in response to the COVID-19 pandemic. During the first nine months of 2020 and 2019, gross borrowings under the facility totaled $610.0 million and $655.0 million, respectively. As of September 26, 2020 and September 28, 2019, there were no borrowings outstanding and available borrowing capacity totaled $387.9 million, net of $12.1 million of letters of credit outstanding under the Credit Facility. The maximum amount utilized under the Credit Facility during the nine months ended September 26, 2020 and September 28, 2019, including letters of credit outstanding under the Credit Facility were $397.1 million and $258.6 million, respectively. In December 2019, the Company entered into an unsecured commercial paper program (CP Program) pursuant to which the Company may issue short-term, unsecured commercial paper notes (CP Notes). Amounts available under the CP Program may be borrowed, repaid and re-borrowed from time to time, with the aggregate principal amount of CP Notes outstanding under the CP Program at any time not to exceed the lower of $300.0 million or the available borrowing amount under the Credit Facility. Refer to Note 16 in the Notes to Consolidated Financial Statements in the 2019 Form 10-K for details regarding the Company's CP Program. During the first nine months of 2020, borrowings under the CP Program totaled $175.0 million, all of which were repaid during the first nine months of 2020. During the nine months ended September 26, 2020, the maximum amount utilized under the CP Program was $100.0 million. As of September 26, 2020, the Company was in compliance with the financial covenants associated with its debt.

Subsequent Event (Notes)

Subsequent Event (Notes)	9 Months Ended
	Sep. 26, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 26, 2020
Accounting Policies [Abstract]
Basis of Accounting	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.
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 third quarter of fiscal year 2020 ended on September 26, 2020 and the third quarter of fiscal year 2019 ended on September 28, 2019.
Recent Accounting Pronouncements	Recently Adopted Accounting Standards Current Expected Credit Loss : In June 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13, Measurement of Credit Losses on Financial Instruments, which updated the Accounting Standards Codification (ASC) to add an impairment model that is based on expected losses rather than incurred losses. On January 1, 2020, the Company adopted this standard and the adoption did not have an impact on the condensed consolidated financial statements.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 26, 2020
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations [Table Text Block]	The following table discloses the results of operations of the business reported as discontinued operations for the three months and nine months ended September 26, 2020 and September 28, 2019, respectively: Three Months Ended Nine Months Ended (in millions) Sep 26, 2020 Sep 28, 2019 Sep 26, 2020 Sep 28, 2019 Net sales $ — $ — $ — $ 448.3 Cost of sales — — — 334.6 Selling, general and administrative expense (A) (2.1) 3.2 (0.7) 112.3 Research and development expense — — — 12.3 Restructuring, exit and impairment charges (B) — — — 138.3 Earnings (loss) from discontinued operations before income taxes (A) (B) $ 2.1 $ (3.2) $ 0.7 $ (149.2) Income tax provision (benefit) 0.6 (0.3) 0.3 (40.7) Earnings (loss) from discontinued operations, net of tax (A) (B) 1.5 (2.9) 0.4 (108.5) Loss on disposal of discontinued operations, net of tax (C) (0.4) (3.5) (1.5) (45.0) Net earnings (loss) from discontinued operations, net of tax $ 1.1 $ (6.4) $ (1.1) $ (153.5) (A) The Company recorded $2.1 million and $0.7 million for the three and nine months ended September 26, 2020, respectively, primarily resulting from adjustments of certain retained liabilities. The Company recorded $2.5 million and $13.4 million for the three and nine months ended September 28, 2019, respectively, of net costs incurred in connection with the sale of the Fitness business. (B) In the first quarter of 2019, the Company re-evaluated the fair value of the Fitness reporting unit and determined the fair value of the business was less than its carrying value. As a result, the Company recorded a $137.2 million ($103.0 million after tax) goodwill impairment charge for the nine months ended September 28, 2019. (C) Loss on disposal of discontinued operations, net of tax, for the three months ended September 26, 2020 includes a pre-tax loss of $0.5 million and a tax benefit of $0.1 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 26, 2020 includes a pre-tax loss of $2.0 million and a tax benefit of $0.5 million. Loss on disposal of discontinued operations, net of tax, for the three months ended September 28, 2019 includes a pre-tax loss of $4.7 million and a tax benefit of $1.2 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 28, 2019 includes a pre-tax loss of $52.4 million and a tax benefit of $7.4 million.

Restructuring, Exit and Integ_2

Restructuring, Exit and Integration Activities (Tables)	9 Months Ended
	Sep. 26, 2020
Restructuring and Related Activities [Abstract]
Restructuring and Related Costs [Table Text Block]	The following table is a summary of the expense associated with restructuring, exit and impairment activities discussed above, for the three months ended September 26, 2020 and September 28, 2019: September 26, 2020 September 28, 2019 (in millions) Parts & Accessories Boat Corporate Total Parts & Accessories Boat Corporate Total Restructuring and exit activities: Employee termination and other benefits $ 0.5 $ 0.4 $ 0.1 $ 1.0 $ 3.5 $ 2.5 $ 0.1 $ 6.1 Professional fees — — 0.0 0.0 — 0.8 0.4 1.2 Other — 0.4 — 0.4 — 0.1 — 0.1 Definite-lived and other asset impairments — 0.4 — 0.4 — — — — Total restructuring, exit and impairment charges $ 0.5 $ 1.2 $ 0.1 $ 1.8 $ 3.5 $ 3.4 $ 0.5 $ 7.4 Total cash payments for restructuring, exit and impairment charges (A) $ 0.5 $ 1.3 $ 0.5 $ 2.3 $ 1.7 $ 2.9 $ 1.4 $ 6.0 Accrued charges at end of the period (B) $ 0.6 $ 2.0 $ 1.7 $ 4.3 $ 2.4 $ 9.4 $ 3.2 $ 15.0 (A) Cash payments for the three months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges. (B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020. The following table is a summary of the expense associated with the restructuring, exit and impairment activities discussed above for the nine months ended September 26, 2020 and September 28, 2019: September 26, 2020 September 28, 2019 (in millions) Parts & Accessories Boat Corporate Total Parts & Accessories Boat Corporate Total Restructuring and exit activities: Employee termination and other benefits $ 0.8 $ 0.6 $ 1.9 $ 3.3 $ 4.1 $ 3.1 $ 2.4 $ 9.6 Current asset write-downs — — — — — 0.4 — 0.4 Professional fees — — 0.1 0.1 — 1.1 1.5 2.6 Other — 0.4 — 0.4 — 0.5 — 0.5 Definite-lived and other asset impairments — 0.5 — 0.5 — 2.9 — 2.9 Total restructuring, exit and impairment charges $ 0.8 $ 1.5 $ 2.0 $ 4.3 $ 4.1 $ 8.0 $ 3.9 $ 16.0 Total cash payments for restructuring, exit and impairment charges (A) $ 1.5 $ 5.1 $ 1.8 $ 8.4 $ 1.7 $ 10.6 $ 1.7 $ 14.0 Accrued charges at end of the period (B) $ 0.6 $ 2.0 $ 1.7 $ 4.3 $ 2.4 $ 9.4 $ 3.2 $ 15.0 (A) Cash payments for the nine months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges. (B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020.

Financial Instruments Financial

Financial Instruments Financial Instruments (Tables)	9 Months Ended
	Sep. 26, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Values of Derivative Instruments	As of September 26, 2020, December 31, 2019 and September 28, 2019, 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 Sep 26, 2020 Dec 31, 2019 Sep 28, 2019 Sep 26, 2020 Dec 31, 2019 Sep 28, 2019 Derivatives Designated as Cash Flow Hedges Foreign exchange contracts Prepaid expenses and other $ 2.1 $ 4.1 $ 9.0 Accrued expenses $ 3.2 $ 2.3 $ 1.3 Commodity contracts Prepaid expenses and other 0.0 — — Accrued expenses 0.1 — — Total $ 2.1 $ 4.1 $ 9.0 $ 3.3 $ 2.3 $ 1.3 Derivatives Designated as Fair Value Hedges Interest rate contracts Other long-term assets $ — $ — $ 2.2 Other long-term liabilities $ — $ — $ — Total $ — $ — $ 2.2 $ — $ — $ — Other Hedging Activity Foreign exchange contracts Prepaid expenses and other $ 0.5 $ 0.1 $ 0.5 Accrued expenses $ 0.4 $ 0.9 $ 0.5
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 and nine months ended September 26, 2020 and September 28, 2019 was: (in millions) Derivatives Designated as Cash Flow Hedging Instruments Amount of Gain (Loss) on Derivatives Recognized in Accumulated Other Comprehensive Loss Location of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings Amount of Gain (Loss) Reclassified from Accumulated Other Comprehensive Loss into Earnings Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Interest rate contracts $ — $ — $ — $ — Interest expense $ (0.1) $ (0.1) $ (0.4) $ (0.4) Foreign exchange contracts (3.0) 7.8 3.6 8.8 Cost of sales 1.4 2.6 8.1 8.0 Commodity contracts 0.0 — (0.1) — Cost of sales 0.0 — (0.0) — Total $ (3.0) $ 7.8 $ 3.5 $ 8.8 $ 1.3 $ 2.5 $ 7.7 $ 7.6 Derivatives Designated as Fair Value Hedging Instruments Location of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Recognized in Earnings Three Months Ended Nine Months Ended Sep 26, Sep 28, Sep 26, Sep 28, Interest rate contracts Interest expense $ 0.2 $ 0.3 $ 0.5 $ 0.1 Other Hedging Activity Location of Gain (Loss) on Derivatives Amount of Gain (Loss) on Derivatives Recognized in Earnings Three Months Ended Nine Months Ended Sep 26, 2020 Sep 28, 2019 Sep 26, 2020 Sep 28, 2019 Foreign exchange contracts Cost of sales $ (0.5) $ 3.2 $ 2.9 $ 3.9 Foreign exchange contracts Other expense, net (0.1) (1.3) 1.1 (0.7) Total $ (0.6) $ 1.9 $ 4.0 $ 3.2

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 26, 2020
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 September 26, 2020: (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 0.3 $ — $ 0.3 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 9.1 — 9.1 Derivatives — 2.6 2.6 Total assets $ 10.2 $ 2.6 $ 12.8 Liabilities: Derivatives $ — $ 3.7 $ 3.7 Deferred compensation 0.8 16.5 17.3 Total liabilities at fair value $ 0.8 $ 20.2 $ 21.0 Liabilities measured at net asset value 10.1 Total liabilities $ 31.1 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2019: (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 0.3 $ — $ 0.3 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 11.6 — 11.6 Derivatives — 4.2 4.2 Total assets $ 12.7 $ 4.2 $ 16.9 Liabilities: Derivatives $ — $ 3.2 $ 3.2 Deferred compensation 1.2 18.8 20.0 Total liabilities at fair value $ 1.2 $ 22.0 $ 23.2 Liabilities measured at net asset value 8.5 Total liabilities $ 31.7 The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of September 28, 2019: (in millions) Level 1 Level 2 Total Assets: Cash equivalents $ 0.2 $ — $ 0.2 Short-term investments in marketable securities 0.8 — 0.8 Restricted cash 11.6 — 11.6 Derivatives — 11.7 11.7 Total assets $ 12.6 $ 11.7 $ 24.3 Liabilities: Derivatives $ — $ 1.8 $ 1.8 Deferred compensation 1.1 20.6 21.7 Total liabilities at fair value $ 1.1 $ 22.4 $ 23.5 Liabilities measured at net asset value 10.3 Total liabilities $ 33.8

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Sep. 26, 2020
Share-based Payment Arrangement, Noncash Expense [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 2020 and 2019 were $64.72 and $49.64, respectively, which were estimated using the Monte Carlo valuation model, and incorporated the following assumptions: 2020 2019 Risk-free interest rate 1.4 % 2.9 % Dividend yield 1.5 % 1.7 % Volatility factor 46.6 % 41.0 % Expected life of award 2.9 years 2.9 years

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 26, 2020
Commitments and Contingencies Disclosure [Abstract]
Product Warranty Liabilities	The following activity related to product warranty liabilities was recorded in Accrued expenses during the nine months ended September 26, 2020 and September 28, 2019: (in millions) September 26, September 28, Balance at beginning of period $ 117.6 $ 116.8 Payments - Recurring (37.6) (43.6) Payments - Sport Yacht and Yachts and Fitness businesses (4.4) (10.2) Provisions/additions for contracts issued/sold 41.2 44.7 Aggregate changes for preexisting warranties (2.0) 2.3 Foreign currency translation (0.1) (0.4) Other (A) (1.8) 7.0 Balance at end of period $ 112.9 $ 116.6 (A) The Company retained a $7.1 million warranty liability from the sale of its Fitness business in 2019. The warranty liability pertains to product field campaigns for certain Cybex products designed prior to the Cybex acquisition. The Company recorded $(1.8) million o f true ups as of September 26, 2020.
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 nine months ended September 26, 2020 and September 28, 2019: (in millions) September 26, September 28, Balance at beginning of period $ 75.3 $ 66.4 Extended warranty contracts sold 23.7 20.4 Revenue recognized on existing extended warranty contracts (12.5) (11.1) Foreign currency translation (0.1) 0.1 Other (0.2) (0.3) Balance at end of period $ 86.2 $ 75.5

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	9 Months Ended
	Sep. 26, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	Changes in the Company's goodwill during the nine months ended September 26, 2020, by segment, are summarized below: (in millions) December 31, Acquisitions Adjustments September 26, Propulsion (A) $ 14.5 $ — $ 0.0 $ 14.5 Parts and Accessories (A) 371.9 — 0.0 371.9 Boat 28.6 — 1.3 29.9 Total $ 415.0 $ — $ 1.3 $ 416.3 (A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment. Changes in the Company's goodwill during the nine months ended September 28, 2019, by segment, are summarized below: (in millions) December 31, 2018 Acquisitions Adjustments September 28, Propulsion (A) $ 14.6 $ — $ (0.5) $ 14.1 Parts and Accessories (A) 360.5 — 10.9 371.4 Boat 2.2 26.0 0.3 28.5 Total $ 377.3 $ 26.0 $ 10.7 $ 414.0
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 September 26, 2020, December 31, 2019 and September 28, 2019, are summarized by intangible asset type below: September 26, 2020 December 31, 2019 September 28, 2019 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Intangible assets: Customer relationships (A) $ 687.0 $ (298.2) $ 687.0 $ (274.6) $ 686.5 $ (266.5) Trade names 165.8 — 165.8 — 165.6 — Other (A) 18.4 (13.4) 18.4 (13.1) 18.3 (12.9) Total $ 871.2 $ (311.6) $ 871.2 $ (287.7) $ 870.4 $ (279.4) (A) The weighted average remaining amortization period for Customer relationships and Other intangibles assets were 12.4 years and 11.2 years, respectively, as of September 26, 2020. Other intangible assets primarily consist of patents and franchise agreements. Gross amounts and related accumulated amortization amounts include adjustments related to the impact of foreign currency translation. Aggregate amortization expense for intangibles was $8.0 million and $24.0 million for the three and nine months ended September 26, 2020, respectively. Aggregate amortization expense for intangibles was $8.0 million and $23.7 million for the three and nine months ended September 28, 2019, respectively. The Company's intangible assets, included within Other intangibles, net on the Condensed Consolidated Balance Sheets as of September 26, 2020, December 31, 2019 and September 28, 2019, are summarized by segment below: September 26, 2020 December 31, 2019 September 28, 2019 (in millions) Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization Propulsion $ 1.0 $ (0.5) $ 1.0 $ (0.5) $ 1.0 $ (0.5) Parts and Accessories 617.6 (104.5) 617.6 (81.9) 616.9 (74.1) Boat 252.6 (206.6) 252.6 (205.3) 252.5 (204.8) Total $ 871.2 $ (311.6) $ 871.2 $ (287.7) $ 870.4 $ (279.4)

Segment Data (Tables)

Segment Data (Tables)	9 Months Ended
	Sep. 26, 2020
Segment Reporting [Abstract]
Operating Segments	The following table sets forth net sales and operating earnings (loss) for each of the Company's reportable segments for the three months and nine months ended September 26, 2020 and September 28, 2019: Net Sales Operating Earnings (Loss) Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended (in millions) Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Propulsion $ 526.5 $ 396.9 $ 1,370.5 $ 1,310.8 $ 94.1 $ 58.2 $ 203.1 $ 189.1 Parts and Accessories 459.9 373.0 1,148.0 1,096.6 99.9 73.0 226.2 209.0 Boat 328.1 277.4 869.5 1,017.3 28.3 8.1 35.4 60.9 Corporate/Other — — — — (29.7) (19.6) (61.9) (62.5) Segment Eliminations (81.4) (70.7) (201.6) (233.9) — — — — Total $ 1,233.1 $ 976.6 $ 3,186.4 $ 3,190.8 $ 192.6 $ 119.7 $ 402.8 $ 396.5 The following table sets forth total assets of each of the Company's reportable segments: Total Assets (in millions) September 26, December 31, September 28, Propulsion $ 895.7 $ 1,002.8 $ 1,006.7 Parts and Accessories 1,473.4 1,519.0 1,550.1 Boat (A) 470.4 473.0 475.3 Corporate/Other 851.3 569.6 622.3 Total $ 3,690.8 $ 3,564.4 $ 3,654.4 (A) As of September 26, 2020, December 31, 2019 and September 28, 2019, the Company had $3.0 million of assets classified as held for sale which were not related to discontinued operations. These assets were recorded within Net Property.

Comprehensive Income (Tables)

Comprehensive Income (Tables)	9 Months Ended
	Sep. 26, 2020
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 and nine months ended September 26, 2020 and September 28, 2019 were as follows: Three Months Ended Nine Months Ended (in millions) September 26, September 28, September 26, September 28, Net earnings (loss) $ 137.9 $ (239.3) $ 277.6 $ (198.1) Other comprehensive income: Foreign currency cumulative translation adjustment 12.2 (13.4) 4.7 1.8 Net change in unamortized prior service credits (0.1) 3.5 (0.4) 3.2 Net change in unamortized actuarial losses (0.2) 299.2 0.2 303.9 Net change in unrealized derivative losses (3.2) 3.9 (3.0) 0.9 Total other comprehensive income 8.7 293.2 1.5 309.8 Comprehensive income $ 146.6 $ 53.9 $ 279.1 $ 111.7 The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended September 26, 2020: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (45.1) $ (3.3) $ (6.9) $ (5.3) $ (60.6) Other comprehensive income (loss) before reclassifications (A) 12.2 0.1 (0.3) (2.1) 9.9 Amounts reclassified from Accumulated other comprehensive income (loss) (B) — (0.2) 0.1 (1.1) (1.2) Net other comprehensive income (loss) 12.2 (0.1) (0.2) (3.2) 8.7 Ending balance $ (32.9) $ (3.4) $ (7.1) $ (8.5) $ (51.9) (A) The tax effects for the three months ended September 26, 2020 were $(0.3) million for foreign currency translation, $0.0 million for net actuarial losses arising during the period and $0.9 million for derivatives. (B) See the table below for the tax effects for the three months ended September 26, 2020. The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the nine months ended September 26, 2020: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (37.6) $ (3.0) $ (7.3) $ (5.5) $ (53.4) Other comprehensive income (loss) before reclassifications (A) 4.7 0.1 (0.2) 2.8 7.4 Amounts reclassified from Accumulated other comprehensive income (loss) (B) — (0.5) 0.4 (5.8) (5.9) Net other comprehensive income (loss) 4.7 (0.4) 0.2 (3.0) 1.5 Ending balance $ (32.9) $ (3.4) $ (7.1) $ (8.5) $ (51.9) (A) The tax effects for the nine months ended September 26, 2020 were $0.5 million for foreign currency translation, $0.0 million for net actuarial losses arising during the period and $(0.7) million for derivatives. (B) See the table below for the tax effects for the nine months ended September 26, 2020. The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the three months ended September 28, 2019: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (33.7) $ (6.4) $ (301.5) $ (4.9) $ (346.5) Other comprehensive income (loss) before reclassifications (A) (13.4) — (8.0) 5.7 (15.7) Amounts reclassified from Accumulated other comprehensive income (loss) (B) — 3.5 307.2 (1.8) 308.9 Net other comprehensive income (loss) (13.4) 3.5 299.2 3.9 293.2 Ending balance $ (47.1) $ (2.9) $ (2.3) $ (1.0) $ (53.3) (A) The tax effects for the three months ended September 28, 2019 were $1.7 million for foreign currency translation, $2.7 million for net actuarial losses arising during the period and $(2.1) million for derivatives. (B) See the table below for the tax effects for the three months ended September 28, 2019. The following table presents the changes in Accumulated other comprehensive loss by component, all net of tax, for the nine months ended September 28, 2019: (in millions) Foreign currency translation Prior service credits Net actuarial losses Net derivative losses Total Beginning balance $ (48.9) $ (6.1) $ (306.2) $ (1.9) $ (363.1) Other comprehensive income (loss) before reclassifications (A) (12.0) — (7.1) 6.3 (12.8) Amounts reclassified from Accumulated other comprehensive income (loss) (B) 13.8 3.2 311.0 (5.4) 322.6 Net other comprehensive income 1.8 3.2 303.9 0.9 309.8 Ending balance $ (47.1) $ (2.9) $ (2.3) $ (1.0) $ (53.3) (A) The tax effects for the nine months ended September 28, 2019 were $0.9 million for foreign currency translation, $2.6 million for net actuarial losses arising during the period and $(2.5) million for derivatives. (B) See the table below for the tax effects for the nine months ended September 28, 2019.
Reclassification out of Accumulated Other Comprehensive Income (Loss)	The following table presents reclassification adjustments out of Accumulated other comprehensive loss during the three and nine months ended September 26, 2020 and September 28, 2019: Three Months Ended Nine Months Ended Details about Accumulated other comprehensive income (loss) components (in millions) Sep 26, Sep 28, Sep 26, Sep 28, Affected line item in the statement where net income is presented Amount of loss reclassified into earnings on foreign currency: Foreign currency cumulative translation adjustment $ — $ — $ — $ (13.9) Net earnings (loss) from discontinued operations, net of tax — — — (13.9) Net earnings (loss) from discontinued operations, net of tax — — — 0.1 Net earnings (loss) from discontinued operations, net of tax $ — $ — $ — $ (13.8) Net earnings (loss) from discontinued operations, net of tax Amortization of defined benefit items: Prior service credits $ 0.2 $ 0.1 $ 0.5 $ 0.5 Other (expense) income, net Net actuarial losses (0.1) (0.6) (0.4) (5.7) Other (expense) income, net Net actuarial losses — (294.1) — (294.1) Pension settlement charge (A) 0.1 (294.6) 0.1 (299.3) Earnings (loss) before income taxes 0.0 (16.1) 0.0 (14.9) Income tax provision (A) $ 0.1 $ (310.7) $ 0.1 $ (314.2) Net earnings (loss) from continuing operations Amount of gain (loss) reclassified into earnings on derivative contracts: Interest rate contracts $ (0.1) $ (0.1) $ (0.4) $ (0.4) Interest expense Foreign exchange contracts 1.4 2.6 8.1 8.0 Cost of sales Commodity contracts (0.0) — (0.0) — Cost of sales 1.3 2.5 7.7 7.6 Earnings (loss) before income taxes (0.2) (0.7) (1.9) (2.2) Income tax provision $ 1.1 $ 1.8 $ 5.8 $ 5.4 Net earnings (loss) from continuing operations (A) In the third quarter of 2019, the Company fully exited its qualified defined benefit pension plans and as a result, recorded a pre-tax settlement charge of $294.1 million . The income tax impact of the settlement action was a net provision of $17.2 million, consisting of an income tax benefit of $74.2 million associated with the pension settlement charge netted against an income tax charge of $91.4 million resulting from the release of disproportionate tax effects in Accumulated Other Comprehensive Income. Refer to Note 14 – Postretirement Benefits and Note 13 – Income Taxes in the Notes to Condensed Consolidated Financial Statements for further information on the pension settlement and related income tax consequences, respectively.	[1]
[1]	(A) In the third quarter of 2019, the Company fully exited its qualified defined benefit pension plans and as a result, recorded a pre-tax settlement charge of $294.1 million . The income tax impact of the settlement action was a net provision of $17.2 million, consisting of an income tax benefit of $74.2 million associated with the pension settlement charge netted against an income tax charge of $91.4 million resulting from the release of disproportionate tax effects in Accumulated Other Comprehensive Income. Refer to Note 14 – Postretirement Benefits and Note 13 – Income Taxes in the Notes to Condensed Consolidated Financial Statements for further information on the pension settlement and related income tax consequences, respectively.

Postretirement Benefits (Tables

Postretirement Benefits (Tables)	9 Months Ended
	Sep. 26, 2020
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs [Table Text Block]	Pension and other postretirement benefit costs included the following components for the three months and nine months ended September 26, 2020 and September 28, 2019: Pension Benefits Other Postretirement Benefits Three Months Ended Nine Months Ended Three Months Ended Nine Months Ended (in millions) Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Sep 26, Sep 28, Interest cost $ 0.2 $ 0.7 $ 0.5 $ 5.9 $ 0.2 $ 0.3 $ 0.6 $ 0.9 Expected return on plan assets — (0.6) — (7.4) — — — — Amortization of prior service credits — — — — (0.2) (0.1) (0.5) (0.5) Amortization of net actuarial losses 0.1 0.6 0.4 5.7 — — — — Settlement charge (benefit) 0.2 294.1 (1.1) 294.1 — — — — Net pension and other benefit costs $ 0.5 $ 294.8 $ (0.2) $ 298.3 $ 0.0 $ 0.2 $ 0.1 $ 0.4

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 26, 2020
Debt Disclosure [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	Scheduled maturities, net: (in millions) Remainder of 2020 $ 21.2 2021 43.0 2022 36.0 2023 276.4 2024 0.4 Thereafter 684.6 Total debt $ 1,061.6

Revenue Recognition Disaggregat

Revenue Recognition Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 1,233.1	$ 976.6	$ 3,186.4	$ 3,190.8
Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	451.9	366.1	1,128.7	1,073.4
Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	328.1	277.4	869.5	1,017.3
Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	453.1	333.1	1,188.2	1,100.1
Outboard Engines [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	410.3	305.3	1,078.4	1,011.5
Outboard Engines [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Outboard Engines [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Outboard Engines [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	410.3	305.3	1,078.4	1,011.5
Controls, Rigging, and Propellers [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	76.9	55.8	187.6	166.8
Controls, Rigging, and Propellers [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Controls, Rigging, and Propellers [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Controls, Rigging, and Propellers [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	76.9	55.8	187.6	166.8
Sterndrive Engine [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	39.3	35.8	104.5	132.5
Sterndrive Engine [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Sterndrive Engine [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Sterndrive Engine [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	39.3	35.8	104.5	132.5
Distribution [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	205	156.8	517	455.6
Distribution [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	205	156.8	517	455.6
Distribution [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Distribution [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Advanced Systems Group [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	113.1	97.8	303	322.6
Advanced Systems Group [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	113.1	97.8	303	322.6
Advanced Systems Group [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Advanced Systems Group [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Engine Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	141.8	118.4	328	318.4
Engine Parts and Accessories [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	141.8	118.4	328	318.4
Engine Parts and Accessories [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Engine Parts and Accessories [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Aluminum Freshwater Boats [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	124.5	105.2	339.2	432.2
Aluminum Freshwater Boats [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Aluminum Freshwater Boats [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	124.5	105.2	339.2	432.2
Aluminum Freshwater Boats [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Recreational Fiberglass Boats [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	111	97	302.4	331.5
Recreational Fiberglass Boats [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Recreational Fiberglass Boats [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	111	97	302.4	331.5
Recreational Fiberglass Boats [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Saltwater Fishing Boats [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	82.6	66.9	201.4	239.7
Saltwater Fishing Boats [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Saltwater Fishing Boats [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	82.6	66.9	201.4	239.7
Saltwater Fishing Boats [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Business Acceleration [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	11.2	8.8	29.5	15.4
Business Acceleration [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Business Acceleration [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	11.2	8.8	29.5	15.4
Business Acceleration [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Segment Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(81.4)	(70.7)	(201.6)	(233.9)
Segment Eliminations [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(8)	(6.9)	(19.3)	(23.2)
Segment Eliminations [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Segment Eliminations [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(73.4)	(63.8)	(182.3)	(210.7)
United States [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	956.2	758.5	2,375.4	2,438.5
United States [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	336.7	267.8	841.4	783
United States [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	264.3	216.9	663	762
United States [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	355.2	273.8	871	893.5
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	132.7	110	427.2	426.2
Europe [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	51.2	44.2	135.9	140.9
Europe [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	25.5	20.8	95.9	92.1
Europe [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	56	45	195.4	193.2
Asia-Pacific [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	106.7	71.1	280.6	196.4
Asia-Pacific [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	31.4	26.2	80.7	74.8
Asia-Pacific [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	7.4	9.6	16.2	21.4
Asia-Pacific [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	67.9	35.3	183.7	100.2
Canada [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	72.8	69.6	189	237.8
Canada [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	30.2	26.7	63.4	66.4
Canada [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	22.9	24.9	78.4	122.3
Canada [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	19.7	18	47.2	49.1
Rest-of-World [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	46.1	38.1	115.8	125.8
Rest-of-World [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	10.4	8.1	26.6	31.5
Rest-of-World [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	8	5.2	16	19.5
Rest-of-World [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	27.7	24.8	73.2	74.8
Boat Eliminations [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(1.2)	(0.5)	(3)	(1.5)
Boat Eliminations [Member] | Parts and Accessories [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	0	0	0	0
Boat Eliminations [Member] | Boat [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	(1.2)	(0.5)	(3)	(1.5)
Boat Eliminations [Member] | Propulsion [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 0	$ 0	$ 0	$ 0

Revenue Recognition - Contracts

Revenue Recognition - Contracts with Customer (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 26, 2020	Sep. 26, 2020	Jan. 01, 2020
Revenue from Contract with Customer [Abstract]
Contract with Customer, Liability	$ 113.5	$ 113.5	$ 96.2
Contract with Customer, Liability, Revenue Recognized	$ 7.4	$ 28.2

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Sep. 26, 2020USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 106.5
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 10.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 28.6
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Revenue, Remaining Performance Obligation, Amount	$ 67.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)		May 06, 2019	Sep. 26, 2020	Sep. 28, 2019	Jun. 29, 2019	Sep. 26, 2020	Sep. 28, 2019		Jun. 27, 2019
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Net Sales			$ 0	$ 0		$ 0	$ 448,300,000
Cost of Sales			0	0		0	334,600,000
Selling, General and Administrative Expense	[1]		(2,100,000)	3,200,000		(700,000)	112,300,000
Research and Development Expense			0	0		0	12,300,000
Restructuring, Exit and Impairment Charges			0	0		0	138,300,000	[2]
Loss from Discontinued Operations Before Income Taxes	[1]		2,100,000	(3,200,000)		700,000	(149,200,000)	[2]
Income Tax Benefit			600,000	(300,000)		300,000	(40,700,000)
Loss from Discontinued Operations, Net of Tax	[1]		1,500,000	(2,900,000)		400,000	(108,500,000)	[2]
Loss on Disposal of Discontinued Operations, Net of Tax	[3]		(400,000)	(3,500,000)		(1,500,000)	(45,000,000)
Loss from Discontinued Operations, Net of Tax			1,100,000	(6,400,000)		(1,100,000)	(153,500,000)
Loss from Disposal of Discontinued Operations, Pre-Tax			500,000	4,700,000		2,000,000	52,400,000
Tax Benefit of Loss from Disposal of Discontinued Operation			100,000	1,200,000		500,000	7,400,000
Fitness [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net Cash Proceeds		$ 466,200,000
Retained Assets			9,600,000			9,600,000			$ 26,400,000
Retained Liabilities			22,800,000			$ 22,800,000			$ 45,100,000
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Loss on Disposal of Discontinued Operations, Net of Tax		$ (45,400,000)
Goodwill, Impairment Loss					$ 137,200,000
Goodwill, Impairment Loss, Net of Tax					$ 103,000,000
Business Exit Costs				$ 2,500,000			$ 13,400,000
Cash Divested from Divestiture of Businesses			(3,300,000)
Working Capital Settlement from Divestiture of Businesses			(7,500,000)
Cash True Up from Divestiture of Businesses			5,400,000
Fitness [Member] | Retained Liability [Member]
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Cash Divested from Divestiture of Businesses			$ (1,200,000)
[1]	(A) The Company recorded $2.1 million and $0.7 million for the three and nine months ended September 26, 2020, respectively, primarily resulting from adjustments of certain retained liabilities. The Company recorded $2.5 million and $13.4 million for the three and nine months ended September 28, 2019, respectively, of net costs incurred in connection with the sale of the Fitness business.
[2]	(B) In the first quarter of 2019, the Company re-evaluated the fair value of the Fitness reporting unit and determined the fair value of the business was less than its carrying value. As a result, the Company recorded a $137.2 million ($103.0 million after tax) goodwill impairment charge for the nine months ended September 28, 2019.
[3]	(C) Loss on disposal of discontinued operations, net of tax, for the three months ended September 26, 2020 includes a pre-tax loss of $0.5 million and a tax benefit of $0.1 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 26, 2020 includes a pre-tax loss of $2.0 million and a tax benefit of $0.5 million. Loss on disposal of discontinued operations, net of tax, for the three months ended September 28, 2019 includes a pre-tax loss of $4.7 million and a tax benefit of $1.2 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 28, 2019 includes a pre-tax loss of $52.4 million and a tax benefit of $7.4 million.

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Millions	May 21, 2019	Sep. 26, 2020	Dec. 31, 2019	Sep. 28, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 64.1
Goodwill		$ 416.3	$ 415	$ 414	$ 377.3
Freedom Boat Club [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Combination, Recognized Identifiable Intangible Assets Acquired, Other than Goodwill	$ 29.2
Goodwill	27.3
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred		$ 0.9
Freedom Boat Club [Member] | Trade Names [Member]
Business Acquisition [Line Items]
Trade Names	$ 13.2
Freedom Boat Club [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Useful Life	10 years
Customer Relationships	$ 11.1
Freedom Boat Club [Member] | Franchise Agreements [Member]
Business Acquisition [Line Items]
Useful Life	15 years
Customer Relationships	$ 4.9

Restructuring, Exit and Integ_3

Restructuring, Exit and Integration Activities (Details) - USD ($)		3 Months Ended				9 Months Ended
		Sep. 26, 2020		Sep. 28, 2019		Sep. 26, 2020		Sep. 28, 2019
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit and Impairment Charges		$ 1,800,000		$ 7,400,000		$ 4,300,000		$ 16,000,000
Restructuring Reserve [Abstract]
Payments for Restructuring		2,300,000	[1]	6,000,000	[1]	8,400,000	[2]	14,000,000	[2]
Restructuring Reserve	[3]	4,300,000		15,000,000		4,300,000		15,000,000
Restructuring and Exit Activities
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits		1,000,000		6,100,000		3,300,000		9,600,000
Current Asset Write-Downs (Gains on Disposal)						0		400,000
Professional Fees		0		1,200,000		100,000		2,600,000
Other		400,000		100,000		400,000		500,000
Asset disposition and impairment actions
Restructuring Cost and Reserve [Line Items]
Definite-Lived and Other Asset Impairments		400,000		0		500,000		2,900,000
Boat [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit and Impairment Charges		1,200,000		3,400,000		1,500,000		8,000,000
Restructuring Reserve [Abstract]
Payments for Restructuring		1,300,000	[1]	2,900,000	[1]	5,100,000	[2]	10,600,000	[2]
Restructuring Reserve		2,000,000	[3]	9,400,000	[4]	2,000,000	[3]	9,400,000	[4]
Boat [Member] | Restructuring and Exit Activities
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits		400,000		2,500,000		600,000		3,100,000
Current Asset Write-Downs (Gains on Disposal)						0		400,000
Professional Fees		0		800,000		0		1,100,000
Other		400,000		100,000		400,000		500,000
Boat [Member] | Asset disposition and impairment actions
Restructuring Cost and Reserve [Line Items]
Definite-Lived and Other Asset Impairments		400,000		0		500,000		2,900,000
Corporate Segment
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit and Impairment Charges		100,000		500,000		2,000,000		3,900,000
Restructuring Reserve [Abstract]
Payments for Restructuring		500,000	[1]	1,400,000	[1]	1,800,000	[2]	1,700,000	[2]
Restructuring Reserve	[4]	1,700,000		3,200,000		1,700,000		3,200,000
Corporate Segment | Restructuring and Exit Activities
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits		100,000		100,000		1,900,000		2,400,000
Current Asset Write-Downs (Gains on Disposal)						0		0
Professional Fees		0		400,000		100,000		1,500,000
Other		0		0		0		0
Corporate Segment | Asset disposition and impairment actions
Restructuring Cost and Reserve [Line Items]
Definite-Lived and Other Asset Impairments		0		0		0		0
Parts and Accessories [Member]
Restructuring Cost and Reserve [Line Items]
Total Restructuring, Exit and Impairment Charges		500,000		3,500,000		800,000		4,100,000
Restructuring Reserve [Abstract]
Payments for Restructuring		500,000	[1]	1,700,000	[1]	1,500,000	[2]	1,700,000	[2]
Restructuring Reserve	[4]	600,000		2,400,000		600,000		2,400,000
Parts and Accessories [Member] | Restructuring and Exit Activities
Restructuring Cost and Reserve [Line Items]
Employee Termination and Other Benefits		500,000		3,500,000		800,000		4,100,000
Current Asset Write-Downs (Gains on Disposal)						0		0
Professional Fees		0		0		0		0
Other		0		0		0		0
Parts and Accessories [Member] | Asset disposition and impairment actions
Restructuring Cost and Reserve [Line Items]
Definite-Lived and Other Asset Impairments		$ 0		$ 0		$ 0		$ 0
[1]	(A) Cash payments for the three months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges.
[2]	(A) Cash payments for the nine months ended September 26, 2020 and September 28, 2019 may include payments related to prior period charges.
[3]	(B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020.
[4]	(B) Restructuring, exit and impairment charges accrued as of September 26, 2020 are expected to be paid primarily during 2020.

Financial Instruments Financi_2

Financial Instruments Financial Instruments (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended		12 Months Ended
	Mar. 28, 2020	Sep. 26, 2020	Sep. 28, 2019	Dec. 31, 2019
Debentures Due 2023 [Member]
Derivative [Line Items]
Interest Rate			7.375%
Commodity Contract [Member]
Derivative [Line Items]
Notional Values		$ 5.2	$ 0	$ 0
Cash Flow Hedge Gain (Loss) to be Reclassified Within Twelve Months		0
Foreign Exchange Forward [Member]
Derivative [Line Items]
Notional Values		293.3	309.8	332.5
Foreign Exchange Option [Member]
Derivative [Line Items]
Notional Values		10.4	17.8	17.8
Foreign Exchange Contracts [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified Within Twelve Months		(1.5)
Debentures Due 2023 [Member]
Derivative [Line Items]
Amount of Gain (Loss) Estimated to be Reclassified from Accumulated Other Comprehensive Loss to Cost of Sales or Interest Expense				2.5
Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net		0.7
Interest Rate Swap [Member]
Derivative [Line Items]
Notional Values		0	50	0
Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Cash Flow Hedge Gain (Loss) to be Reclassified Within Twelve Months		(0.6)
Amount of Gain (Loss) Estimated to be Reclassified from Accumulated Other Comprehensive Loss to Cost of Sales or Interest Expense	$ (2)	(1.5)	(2.1)
Derivatives Designated as Hedging Instruments [Member] | Cash Flow Hedging [Member]
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		2.1	9	4.1
Derivative Liability, Fair Value, Gross Liability		3.3	1.3	2.3
Derivatives Designated as Hedging Instruments [Member] | Cash Flow Hedging [Member] | Prepaid Expenses and Other Current Assets [Member] | Commodity Contract [Member]
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		0	0	0
Derivatives Designated as Hedging Instruments [Member] | Cash Flow Hedging [Member] | Prepaid Expenses and Other Current Assets [Member] | Foreign Exchange Contracts [Member]
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		2.1	9	4.1
Derivatives Designated as Hedging Instruments [Member] | Cash Flow Hedging [Member] | Accrued Expenses [Member] | Commodity Contract [Member]
Derivative [Line Items]
Derivative Liability, Fair Value, Gross Liability		0.1	0	0
Derivatives Designated as Hedging Instruments [Member] | Cash Flow Hedging [Member] | Accrued Expenses [Member] | Foreign Exchange Contracts [Member]
Derivative [Line Items]
Derivative Liability, Fair Value, Gross Liability		3.2	1.3	2.3
Other Hedging Activity [Member] | Prepaid Expenses and Other Current Assets [Member] | Foreign Exchange Contracts [Member]
Derivative [Line Items]
Derivative Asset, Fair Value, Gross Asset		0.5	0.5	0.1
Other Hedging Activity [Member] | Accrued Expenses [Member] | Foreign Exchange Contracts [Member]
Derivative [Line Items]
Derivative Liability, Fair Value, Gross Liability		$ 0.4	$ 0.5	$ 0.9

Financial Instruments, Fair Val

Financial Instruments, Fair Values of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019	Dec. 31, 2019
Other Hedging Activity [Member]
Derivatives, Fair Value [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ (0.6)	$ 1.9	$ 4	$ 3.2
Foreign Exchange Contracts [Member] | Prepaid Expenses and Other Current Assets [Member] | Other Hedging Activity [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0.5	0.5	0.5	0.5	$ 0.1
Foreign Exchange Contracts [Member] | Accrued Expenses [Member] | Other Hedging Activity [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	0.4	0.5	0.4	0.5	0.9
Cash Flow Hedging [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(3)	7.8	3.5	8.8
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	1.3	2.5	7.7	7.6
Derivative Asset, Fair Value, Gross Asset	2.1	9	2.1	9	4.1
Derivative Liability, Fair Value, Gross Liability	3.3	1.3	3.3	1.3	2.3
Cash Flow Hedging [Member] | Interest Rate Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	0	0
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(3)	7.8	3.6	8.8
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Prepaid Expenses and Other Current Assets [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	2.1	9	2.1	9	4.1
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Accrued Expenses [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	3.2	1.3	3.2	1.3	2.3
Cash Flow Hedging [Member] | Commodity Contract [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	(0.1)	0
Cash Flow Hedging [Member] | Commodity Contract [Member] | Prepaid Expenses and Other Current Assets [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	0	0	0	0
Cash Flow Hedging [Member] | Commodity Contract [Member] | Accrued Expenses [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	0.1	0	0.1	0	0
Fair Value Hedging [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	2.2	0	2.2	0
Derivative Liability, Fair Value, Gross Liability	0	0	0	0	0
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Other Long-Term Assets [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset, Fair Value, Gross Asset	0	2.2	0	2.2	0
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Other Long-Term Liabilities [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	0	0	0	0	$ 0
Cost of Sales [Member] | Foreign Exchange Contracts [Member] | Other Hedging Activity [Member]
Derivatives, Fair Value [Line Items]
Derivative, Gain (Loss) on Derivative, Net	(0.5)	3.2	2.9	3.9
Cost of Sales [Member] | Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	1.4	2.6	8.1	8
Cost of Sales [Member] | Cash Flow Hedging [Member] | Commodity Contract [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 0	$ 0	$ 0	$ 0

Financial Instruments, Condense

Financial Instruments, Condensed Consolidated Statements of Comprehensive Income, Effect of Derivative Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Other Hedging Activity [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ (0.6)	$ 1.9	$ 4	$ 3.2
Foreign Exchange Contracts [Member] | Cost of Sales [Member] | Other Hedging Activity [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	(0.5)	3.2	2.9	3.9
Foreign Exchange Contracts [Member] | Other Income (Expense), Net | Other Hedging Activity [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	(0.1)	(1.3)	1.1	(0.7)
Cash Flow Hedging [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(3)	7.8	3.5	8.8
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	1.3	2.5	7.7	7.6
Cash Flow Hedging [Member] | Interest Rate Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	0	0	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]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	(0.1)	(0.1)	(0.4)	(0.4)
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	(3)	7.8	3.6	8.8
Cash Flow Hedging [Member] | Foreign Exchange Contracts [Member] | Cost of Sales [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	1.4	2.6	8.1	8
Fair Value Hedging [Member] | Interest Rate Contracts [Member] | Interest Expense [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ 0.2	$ 0.3	$ 0.5	$ 0.1

Financial Instruments, Fair V_2

Financial Instruments, Fair Value of Other Financial Instruments (Details) - USD ($) $ in Millions	Sep. 26, 2020	Dec. 31, 2019	Sep. 28, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of the Company's Long-Term Debt Including Current Maturities	$ 1,192.4	$ 1,214.6	$ 1,233.9
Long-Term Debt	$ 1,082.9	$ 1,131.6	$ 1,151.8

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Fair Value, Recurring [Member] - USD ($) $ in Millions	Sep. 26, 2020	Dec. 31, 2019	Sep. 28, 2019
Assets:
Cash Equivalents	$ 0.3	$ 0.3	$ 0.2
Short-Term Investments in Marketable Securities	0.8	0.8	0.8
Restricted Cash	9.1	11.6	11.6
Derivative Asset, Fair Value, Gross Asset	2.6	4.2	11.7
Total Assets	12.8	16.9	24.3
Liabilities:
Derivative Liability, Fair Value, Gross Liability	3.7	3.2	1.8
Deferred Compensation	17.3	20	21.7
Total Liabilities at Fair Value	21	23.2	23.5
Liabilities Measured at Net Asset Value	10.1	8.5	10.3
Total Liabilities	31.1	31.7	33.8
Level 1 [Member]
Assets:
Cash Equivalents	0.3	0.3	0.2
Short-Term Investments in Marketable Securities	0.8	0.8	0.8
Restricted Cash	9.1	11.6	11.6
Derivative Asset, Fair Value, Gross Asset	0	0	0
Total Assets	10.2	12.7	12.6
Liabilities:
Derivative Liability, Fair Value, Gross Liability	0	0	0
Deferred Compensation	0.8	1.2	1.1
Total Liabilities at Fair Value	0.8	1.2	1.1
Level 2 [Member]
Assets:
Cash Equivalents	0	0	0
Short-Term Investments in Marketable Securities	0	0	0
Restricted Cash	0	0	0
Derivative Asset, Fair Value, Gross Asset	2.6	4.2	11.7
Total Assets	2.6	4.2	11.7
Liabilities:
Derivative Liability, Fair Value, Gross Liability	3.7	3.2	1.8
Deferred Compensation	16.5	18.8	20.6
Total Liabilities at Fair Value	$ 20.2	$ 22	$ 22.4

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Available for Grant (in Shares)	4,900,000		4,900,000
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)	0	0	300,000	400,000
Share-Based Compensation Expense	$ 3	$ 3.5	$ 9.4	$ 7.2
Unrecognized Compensation Cost	13.9		$ 13.9
Unrecognized Compensation Cost, Period for Recognition			1 year 4 months 24 days
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Expense	7.8	$ 1.7	$ 10.2	$ 5
Unrecognized Compensation Cost	$ 6.4		$ 6.4
Unrecognized Compensation Cost, Period for Recognition			1 year
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)	$ 64.72	$ 49.64	$ 64.72	$ 49.64
Risk-Free Interest Rate			1.40%	2.90%
Dividend Yield			1.50%	1.70%
Volatility Factor			46.60%	41.00%
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)			26,750	24,605
Weighted Average Price at Grant Date (in Dollars per Share)	$ 61.91	$ 47.61	$ 61.91	$ 47.61

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($) $ in Millions		6 Months Ended	9 Months Ended
		Jun. 29, 2019	Sep. 26, 2020	Sep. 28, 2019
Activity Related to Product Warranty Liabilities [Roll Forward]
Balance at Beginning of Period		$ 116.8	$ 117.6	$ 116.8
Payments Made			(37.6)	(43.6)
Provisions/Additions for Contracts Issued/Sold			41.2	44.7
Aggregate Changes for Preexisting Warranties			(2)	2.3
Foreign Currency Translation			(0.1)	(0.4)
Other	[1]		(1.8)	7
Balance at End of Period			112.9	116.6
Activity Related to Extended Product Warranty Accrual [Roll Forward]
Balance at Beginning of Period		66.4	75.3	66.4
Extended Warranty Contracts Sold			23.7	20.4
Revenue Recognized on Existing Extended Warranty Contracts		(11.1)	(12.5)
Foreign Currency Translation		0.1	(0.1)
Other		$ (0.3)	(0.2)
Balance at End of Period			$ 86.2	75.5
Senior Notes Due 2049 [Member] | Unsecured Debt [Member]
Activity Related to Product Warranty Liabilities [Roll Forward]
Debt Instrument, Redemption Price, Percentage			100.00%
Discontinued Operations [Member]
Activity Related to Product Warranty Liabilities [Roll Forward]
Payments Made			$ (4.4)	(10.2)
Fitness [Member]
Loss Contingencies [Line Items]
Warranty Liability Retained from Discontinued Operations			(1.8)	7.1
Activity Related to Product Warranty Liabilities [Roll Forward]
Warranty Liability Retained from Discontinued Operations			$ (1.8)	$ 7.1
[1]	(A) The Company retained a $7.1 million warranty liability from the sale of its Fitness business in 2019. The warranty liability pertains to product field campaigns for certain Cybex products designed prior to the Cybex acquisition. The Company recorded $(1.8) million o f true ups as of September 26, 2020.

Goodwill and Intangibles Goodwi

Goodwill and Intangibles Goodwill (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 26, 2020		Sep. 28, 2019		Dec. 31, 2019
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 415		$ 377.3
Acquisitions	0		26
Goodwill, Other Increase (Decrease)	1.3		10.7
Goodwill, Ending Balance	416.3		414
Goodwill, Impaired, Accumulated Impairment Loss	0		0		$ 0
Propulsion [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	14.5	[1]	14.6	[2]
Acquisitions	0	[1]	0	[2]
Goodwill, Other Increase (Decrease)	0	[1]	(0.5)	[2]
Goodwill, Ending Balance	14.5	[1]	14.1	[2]
Parts and Accessories [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	371.9	[1]	360.5	[2]
Acquisitions	0	[1]	0	[2]
Goodwill, Other Increase (Decrease)	0	[1]	10.9	[2]
Goodwill, Ending Balance	371.9	[1]	371.4	[2]
Boat [Member]
Goodwill [Roll Forward]
Goodwill, Beginning Balance	28.6		2.2
Acquisitions	0		26
Goodwill, Other Increase (Decrease)	1.3		0.3
Goodwill, Ending Balance	$ 29.9		$ 28.5
Customer Relationships [Member]
Goodwill [Roll Forward]
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life	12 years 4 months 24 days
Other Intangible Assets [Member]
Goodwill [Roll Forward]
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life	11 years 2 months 12 days
[1]	(A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment.
[2]	(A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment.

Goodwill and Intangibles Finite

Goodwill and Intangibles Finite-Lived Intangibles (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 26, 2020		Sep. 28, 2019		Sep. 26, 2020		Sep. 28, 2019		Dec. 31, 2019		Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 416.3		$ 414		$ 416.3		$ 414		$ 415		$ 377.3
Acquisitions					0		26
Goodwill, Other Increase (Decrease)					1.3		10.7
Gross Amount	871.2		870.4		871.2		870.4		871.2
Accumulated Amortization	(311.6)		(279.4)		(311.6)		(279.4)		(287.7)
Amortization Expense for Intangibles	8		8		24		23.7
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	165.8		165.6		165.8		165.6		165.8
Accumulated Amortization	0		0		0		0		0
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	687	[1]	686.5		687	[1]	686.5		687
Accumulated Amortization	(298.2)	[1]	(266.5)		(298.2)	[1]	(266.5)		(274.6)
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Amount	18.4	[1]	18.3		18.4	[1]	18.3		18.4
Accumulated Amortization	(13.4)	[1]	(12.9)		(13.4)	[1]	(12.9)		(13.1)
Propulsion [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	14.5	[2]	14.1	[3]	14.5	[2]	14.1	[3]	14.5	[2]	14.6	[3]
Acquisitions					0	[2]	0	[3]
Goodwill, Other Increase (Decrease)					0	[2]	(0.5)	[3]
Gross Amount	1		1		1		1		1
Accumulated Amortization	(0.5)		(0.5)		(0.5)		(0.5)		(0.5)
Parts and Accessories [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	371.9	[2]	371.4	[3]	371.9	[2]	371.4	[3]	371.9	[2]	360.5	[3]
Acquisitions					0	[2]	0	[3]
Goodwill, Other Increase (Decrease)					0	[2]	10.9	[3]
Gross Amount	617.6		616.9		617.6		616.9		617.6
Accumulated Amortization	(104.5)		(74.1)		(104.5)		(74.1)		(81.9)
Boat [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	29.9		28.5		29.9		28.5		28.6		$ 2.2
Acquisitions					0		26
Goodwill, Other Increase (Decrease)					1.3		0.3
Gross Amount	252.6		252.5		252.6		252.5		252.6
Accumulated Amortization	$ (206.6)		$ (204.8)		$ (206.6)		$ (204.8)		$ (205.3)
[1]	(A) The weighted average remaining amortization period for Customer relationships and Other intangibles assets were 12.4 years and 11.2 years, respectively, as of September 26, 2020.
[2]	(A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment.
[3]	(A) In the 2019 Form 10-K, goodwill for Propulsion and Parts and Accessories were presented within the Marine Engine segment.

Segment Data (Details)

Segment Data (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Net Sales		$ 1,233.1	$ 976.6	$ 3,186.4	$ 3,190.8
Operating Income (Loss)		192.6	119.7	402.8	396.5
Total Assets		3,690.8	3,654.4	3,690.8	3,654.4	$ 3,564.4
Assets Held-For-Sale		3	3	3	3	3
Segment Eliminations [Member]
Segment Reporting Information [Line Items]
Net Sales		(81.4)	(70.7)	(201.6)	(233.9)
Operating Income (Loss)		0	0	0	0
Propulsion [Member]
Segment Reporting Information [Line Items]
Net Sales		526.5	396.9	1,370.5	1,310.8
Operating Income (Loss)		94.1	58.2	203.1	189.1
Total Assets		895.7	1,006.7	895.7	1,006.7	1,002.8
Parts and Accessories [Member]
Segment Reporting Information [Line Items]
Net Sales		459.9	373	1,148	1,096.6
Operating Income (Loss)		99.9	73	226.2	209
Total Assets		1,473.4	1,550.1	1,473.4	1,550.1	1,519
Boat [Member]
Segment Reporting Information [Line Items]
Net Sales		328.1	277.4	869.5	1,017.3
Operating Income (Loss)		28.3	8.1	35.4	60.9
Total Assets	[1]	470.4	475.3	470.4	475.3	473
Corporate/Other [Member]
Segment Reporting Information [Line Items]
Net Sales		0	0	0	0
Operating Income (Loss)		(29.7)	(19.6)	(61.9)	(62.5)
Total Assets		851.3	622.3	851.3	622.3	569.6
Total - Segment [Member]
Segment Reporting Information [Line Items]
Net Sales		1,233.1	976.6	3,186.4	3,190.8
Operating Income (Loss)		192.6	119.7	402.8	396.5
Total Assets		$ 3,690.8	$ 3,654.4	$ 3,690.8	$ 3,654.4	$ 3,564.4
[1]	(A) As of September 26, 2020, December 31, 2019 and September 28, 2019, the Company had $3.0 million of assets classified as held for sale which were not related to discontinued operations. These assets were recorded within Net Property.

Comprehensive Income (Details)

Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended								9 Months Ended
	Sep. 26, 2020		Jun. 27, 2020	Mar. 28, 2020	Sep. 28, 2019		Jun. 29, 2019	Mar. 30, 2019	Sep. 26, 2020		Sep. 28, 2019
Comprehensive Income [Abstract]
Net Earnings (Loss)	$ 137.9		$ 70.7	$ 69	$ (239.3)		$ 77.5	$ (36.3)	$ 277.6		$ (198.1)
Foreign Currency Cumulative Translation Adjustment	12.2				(13.4)				4.7		1.8
Net Change in Unamortized Prior Service Credits	(0.1)				3.5				(0.4)		3.2
Net Change in Unamortized Actuarial Losses	(0.2)				299.2				0.2		303.9
Net Change in Unrealized Derivative Losses	(3.2)				3.9				(3)		0.9
Total Other Comprehensive Income (Loss)	8.7				293.2				1.5		309.8
Comprehensive Income (loss)	146.6				53.9				279.1		111.7
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(60.6)			(53.4)	(346.5)			(363.1)	(53.4)		(363.1)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	9.9	[1]			(15.7)	[2]			7.4	[3]	(12.8)	[4]
Amounts Reclassified from Accumulated Other Comprehensive Loss	(1.2)	[5]			308.9	[6]			(5.9)	[7]	322.6	[8]
Net Other Comprehensive Income (Loss)	8.7		0.7	(7.9)	293.2		15.6	1	1.5		309.8
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(51.9)		(60.6)		(53.3)		(346.5)		(51.9)		(53.3)
Other Comprehensive Income (Loss), Tax, Portion Attributable to Parent [Abstract]
Foreign Currency Translation Adjustments Arising During Period, Tax Effect	(0.3)				1.7				0.5		0.9
Net Actuarial Gains (Losses) Arising During Period, Tax Effect	0				2.7				0		2.6
Gains (Losses) on Derivatives Arising During Period, Tax Effect	0.9				(2.1)				(0.7)		(2.5)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(45.1)			(37.6)	(33.7)			(48.9)	(37.6)		(48.9)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	12.2	[1]			(13.4)	[2]			4.7	[3]	(12)	[4]
Amounts Reclassified from Accumulated Other Comprehensive Loss	0	[5]			0	[6]			0	[7]	13.8	[8]
Net Other Comprehensive Income (Loss)	12.2				(13.4)				4.7		1.8
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(32.9)		(45.1)		(47.1)		(33.7)		(32.9)		(47.1)
Prior Service Credits
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(3.3)			(3)	(6.4)			(6.1)	(3)		(6.1)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	0.1	[1]			0	[2]			0.1	[3]	0	[4]
Amounts Reclassified from Accumulated Other Comprehensive Loss	(0.2)	[5]			3.5	[6]			(0.5)	[7]	3.2	[8]
Net Other Comprehensive Income (Loss)	(0.1)				3.5				(0.4)		3.2
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(3.4)		(3.3)		(2.9)		(6.4)		(3.4)		(2.9)
Net Actuarial Losses
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(6.9)			(7.3)	(301.5)			(306.2)	(7.3)		(306.2)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	(0.3)	[1]			(8)	[2]			(0.2)	[3]	(7.1)	[4]
Amounts Reclassified from Accumulated Other Comprehensive Loss	0.1	[5]			307.2	[6]			0.4	[7]	311	[8]
Net Other Comprehensive Income (Loss)	(0.2)				299.2				0.2		303.9
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	(7.1)		(6.9)		(2.3)		(301.5)		(7.1)		(2.3)
Net Derivative Losses
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated Other Comprehensive Loss, Net of Tax, Beginning Balance	(5.3)			$ (5.5)	(4.9)			$ (1.9)	(5.5)		(1.9)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Other Comprehensive Income (Loss) Before Reclassifications	(2.1)	[1]			5.7	[2]			2.8	[3]	6.3	[4]
Amounts Reclassified from Accumulated Other Comprehensive Loss	(1.1)	[5]			(1.8)	[6]			(5.8)	[7]	(5.4)	[8]
Net Other Comprehensive Income (Loss)	(3.2)				3.9				(3)		0.9
Accumulated Other Comprehensive Loss, Net of Tax, Ending Balance	$ (8.5)		$ (5.3)		$ (1)		$ (4.9)		$ (8.5)		$ (1)
[1]	The tax effects for the three months ended September 26, 2020 were $(0.3) million for foreign currency translation, $0.0 million for net actuarial losses arising during the period and $0.9 million for derivatives.
[2]	(A) The tax effects for the three months ended September 28, 2019 were $1.7 million for foreign currency translation, $2.7 million for net actuarial losses arising during the period and $(2.1) million for derivatives.
[3]	The tax effects for the nine months ended September 26, 2020 were $0.5 million for foreign currency translation, $0.0 million for net actuarial losses arising during the period and $(0.7) million for derivatives.
[4]	(A) The tax effects for the nine months ended September 28, 2019 were $0.9 million for foreign currency translation, $2.6 million for net actuarial losses arising during the period and $(2.5) million for derivatives.
[5]	(B) See the table below for the tax effects for the three months ended September 26, 2020.
[6]	(B) See the table below for the tax effects for the three months ended September 28, 2019.
[7]	(B) See the table below for the tax effects for the nine months ended September 26, 2020.
[8]	(B) See the table below for the tax effects for the nine months ended September 28, 2019.

Comprehensive Income, Reclassif

Comprehensive Income, Reclassification out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)		3 Months Ended			9 Months Ended
		Sep. 26, 2020	Sep. 28, 2019		Sep. 26, 2020	Sep. 28, 2019		Jun. 27, 2020	Dec. 31, 2019	Jun. 29, 2019	Dec. 31, 2018
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Pension Settlement Charge		$ (200,000)	$ (294,100,000)		$ 1,100,000	$ (294,100,000)
Loss on Disposal of Discontinued Operations, Net of Tax	[1]	(400,000)	(3,500,000)		(1,500,000)	(45,000,000)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		175,700,000	(189,600,000)		353,600,000	49,200,000
Income Tax Expense (Benefit)		(38,900,000)	(43,300,000)		(74,900,000)	(93,800,000)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent		136,800,000	(232,900,000)		278,700,000	(44,600,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax		(51,900,000)	(53,300,000)		(51,900,000)	(53,300,000)		$ (60,600,000)	$ (53,400,000)	$ (346,500,000)	$ (363,100,000)
Prior Service Credits		200,000	100,000		500,000	500,000
Net Actuarial Losses		(100,000)	(600,000)		(400,000)	(5,700,000)
Other Comprehensive Income (Loss), Defined Benefit Plan, Settlement and Curtailment Gain (Loss), before Tax		0	(294,100,000)	[2]	0	(294,100,000)	[2]
Defined Benefit Items, Earnings Before Income Taxes		100,000	(294,600,000)		100,000	(299,300,000)
Defined Benefit Items, Income Tax Provision		0	(16,100,000)	[2]	0	(14,900,000)	[2]
Defined Benefit Items, Net Earnings From Continuing Operations		100,000	(310,700,000)		100,000	(314,200,000)
Derivatives, Earnings Before Income Taxes		1,300,000	2,500,000		7,700,000	7,600,000
Derivatives, Income Tax Provision		(200,000)	(700,000)		(1,900,000)	(2,200,000)
Derivatives, Net Earnings From Continuing Operations		1,100,000	1,800,000		5,800,000	5,400,000
Income Tax Expense (Benefit), Due to Pension Settlement			17,200,000			17,200,000
Effective Income Tax Rate Reconciliation, Pension Settlement Charge, Income Tax Expense (Benefit)			(74,200,000)			(74,200,000)
Effective Income Tax Rate Reconciliation, Pension Settlement Charge, Gross			91,400,000			91,400,000
Interest Expense [Member] | Interest Rate Contract [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivatives, Earnings Before Income Taxes		(100,000)	(100,000)		(400,000)	(400,000)
Cost of Sales [Member] | Foreign Exchange Contracts [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivatives, Earnings Before Income Taxes		1,400,000	2,600,000		8,100,000	8,000,000
Cost of Sales [Member] | Commodity Contract [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivatives, Earnings Before Income Taxes		0	0		0	0
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		(32,900,000)	(47,100,000)		(32,900,000)	(47,100,000)		(45,100,000)	(37,600,000)	(33,700,000)	(48,900,000)
Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		(3,400,000)	(2,900,000)		(3,400,000)	(2,900,000)		(3,300,000)	(3,000,000)	(6,400,000)	(6,100,000)
Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		(7,100,000)	(2,300,000)		(7,100,000)	(2,300,000)		(6,900,000)	(7,300,000)	(301,500,000)	(306,200,000)
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax		(8,500,000)	(1,000,000)		(8,500,000)	(1,000,000)		$ (5,300,000)	$ (5,500,000)	$ (4,900,000)	$ (1,900,000)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Loss on Disposal of Discontinued Operations, Net of Tax		0	0		0	(13,900,000)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		0	0		0	(13,900,000)
Income Tax Expense (Benefit)		0	0		0	100,000
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent		$ 0	$ 0		$ 0	$ (13,800,000)
[1]	(C) Loss on disposal of discontinued operations, net of tax, for the three months ended September 26, 2020 includes a pre-tax loss of $0.5 million and a tax benefit of $0.1 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 26, 2020 includes a pre-tax loss of $2.0 million and a tax benefit of $0.5 million. Loss on disposal of discontinued operations, net of tax, for the three months ended September 28, 2019 includes a pre-tax loss of $4.7 million and a tax benefit of $1.2 million. Loss on disposal of discontinued operations, net of tax, for the nine months ended September 28, 2019 includes a pre-tax loss of $52.4 million and a tax benefit of $7.4 million.
[2]	(A) In the third quarter of 2019, the Company fully exited its qualified defined benefit pension plans and as a result, recorded a pre-tax settlement charge of $294.1 million . The income tax impact of the settlement action was a net provision of $17.2 million, consisting of an income tax benefit of $74.2 million associated with the pension settlement charge netted against an income tax charge of $91.4 million resulting from the release of disproportionate tax effects in Accumulated Other Comprehensive Income. Refer to Note 14 – Postretirement Benefits and Note 13 – Income Taxes in the Notes to Condensed Consolidated Financial Statements for further information on the pension settlement and related income tax consequences, respectively.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019	Jun. 27, 2020	Dec. 31, 2019	Jun. 29, 2019
Income Tax Disclosure [Abstract]
Income Tax Provision From Continuing Operations	$ 38,900,000	$ 43,300,000	$ 74,900,000	$ 93,800,000
Income Tax Expense (Benefit), Due to Pension Settlement	$ 700,000
Effective Income Tax Rate Reconciliation, Pension Settlement Charge, Income Tax Expense (Benefit)		(74,200,000)		(74,200,000)
Effective Income Tax Rate Reconciliation, Pension Settlement Charge, Gross		91,400,000		91,400,000
Effective Income Tax Rate Reconciliation, Other Reconciling Items, Amount			$ 600,000
Effective Tax Rate From Continuing Operations	22.10%		21.20%
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries					$ 0	$ 0	$ 0
Gross Unrecognized Tax Benefits, Including Interest	$ 4,100,000	3,500,000	$ 4,100,000	3,500,000		$ 3,900,000
Possible Decrease in Unrecognized Tax Benefits in the Next 12 Months	$ 700,000		$ 700,000
Income Tax Expense (Benefit), Due to Pension Settlement		$ 17,200,000		$ 17,200,000

Postretirement Benefits (Detail

Postretirement Benefits (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 26, 2020	Sep. 28, 2019	Sep. 26, 2020	Sep. 28, 2019
Defined Benefit Plan Disclosure [Line Items]
Settlement Loss	$ 200,000	$ 294,100,000	$ (1,100,000)	$ 294,100,000
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest Cost	200,000	700,000	500,000	5,900,000
Expected Return on Plan Assets	0	(600,000)	0	(7,400,000)
Amortization of Prior Service Credits	0	0	0	0
Amortization of Net Actuarial Losses	100,000	600,000	400,000	5,700,000
Settlement Loss	200,000	294,100,000	(1,100,000)	294,100,000
Net Pension and Other Benefit Costs	500,000	294,800,000	(200,000)	298,300,000
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest Cost	200,000	300,000	600,000	900,000
Expected Return on Plan Assets	0	0	0	0
Amortization of Prior Service Credits	(200,000)	(100,000)	(500,000)	(500,000)
Amortization of Net Actuarial Losses	0	0	0	0
Settlement Loss	0	0	0	0
Net Pension and Other Benefit Costs	0	$ 200,000	100,000	400,000
Brunswick Pension Plan For Salaried Employees and Brunswick Pension Plan For Hourly Bargaining Unit Employees [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan Lump Sum Payment				77,100,000
Defined Benefit Plan, Purchase of Group Annuity Contract				595,800,000
Settlement Loss	$ 200,000		$ (1,100,000)	294,100,000
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Remeasurement due to Settlement				$ 672,900,000

Debt (Details)

Debt (Details) - USD ($) $ in Millions	Mar. 04, 2019	Sep. 26, 2020	Sep. 26, 2020	Sep. 28, 2019	Jul. 03, 2019
Debt Instrument [Line Items]
Remainder of 2020		$ 21.2	$ 21.2
2020		43	43
2021		36	36
2022		276.4	276.4
2023		0.4	0.4
Thereafter		684.6	684.6
Long-term Debt		1,061.6	1,061.6
Line of Credit Facility, Maximum Borrowing Capacity		400	400
Proceeds from Issuance of Commercial Paper			175
Proceeds from (Repayments of) Commercial Paper			(175)
Commercial Paper, Maximum Amount Utilized			100
Commercial Paper [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		300	300
Line of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Increase (Decrease), Other, Net			100
Line of Credit Facility, Maximum Month-end Outstanding Amount			385
Proceeds from Lines of Credit			610	$ 655
Line of Credit Facility, Fair Value of Amount Outstanding		0	0	0
Line of Credit Facility, Remaining Borrowing Capacity		387.9	387.9
Letters of Credit Outstanding, Amount		$ 12.1	12.1
Line of Credit Facility, Maximum Amount Utilized			$ 397.1	$ 258.6
6.625% Senior Notes due 2049 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Triggering Event			101.00%
Unsecured Debt [Member] | Senior Notes Due 2021 [Member]
Debt Instrument [Line Items]
Senior Notes					$ 150
Interest Rate					4.625%
Unsecured Debt [Member] | Senior Notes Due 2049 [Member]
Debt Instrument [Line Items]
Interest Rate	6.375%
Debt Instrument, Face Amount	$ 230
Debt Instrument, Maturity Date	Apr. 15, 2049
Proceeds from Issuance of Debt	$ 222
Debt Instrument, Redemption Price, Percentage			100.00%
Unsecured Debt [Member] | Term Loan Due 2023 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage		100.00%
Repayments of Other Debt		$ 38.8