Brunswick Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Acquisitions (Details) - USD ($) $ in Millions	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022	Sep. 01, 2023	Dec. 31, 2022	May 10, 2022	Dec. 31, 2021
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Acquisitions 2023 Acquisitions On September 1, 2023, the Company acquired all of the issued and outstanding shares of Fliteboard Pty Ltd ("Fliteboard") for $89.6 million net cash consideration. Fliteboard is a leader in eFoiling technology, which combines advanced hydrofoils and electric propulsion on the water. The acquisition of Fliteboard allows the Company to enter the emerging, electric-foiling surfboard market and presents the opportunity for technological, manufacturing, commercial, and consumer synergies with our existing portfolio. Fliteboard is included as part of the Company's Propulsion segment. The opening balance sheet, which is preliminary and subject to change in the measurement period as the Company finalizes the purchase price allocation and fair value estimates, includes $37.1 million of goodwill, $20.0 million of trade names, $11.6 million of customer relationships, and $6.5 million of developed technology. The amounts assigned to customer relationships and developed technology will be amortized over the estimated useful lives, which will be determined in accordance with our existing accounting policies. Transaction costs associated with the acquisition of $0.8 million were expensed as incurred within Selling, general and administrative expense. The acquisition is not material to the Company's net sales, results of operations, or total assets during any period presented. Accordingly, the Company's consolidated results of operations do not differ materially from historical performance as a result of the acquisition, and pro forma results for prior periods are not presented. 2022 Acquisitions During the second quarter of 2022, the Company acquired certain Freedom Boat Club franchise operations and territory rights as well as certain marine assets in the Southeast United States. These acquisitions enable opportunities across a wide spectrum, building upon the growth Brunswick has cultivated throughout the Company's shared access portfolio and new digital platforms. These acquisitions are included as part of the Company's Boat segment. The Company paid net cash consideration of $93.9 million for these acquisitions. The opening balance sheets include $71.4 million of goodwill and $11.9 million of customer relationships. The amount assigned to customer relationships will be amortized over the estimated useful life of 10 years. Transaction costs associated with these acquisitions of $1.4 million were expensed as incurred within Selling, general and administrative expense in 2022. The acquisitions are not material to the Company's net sales, results of operations, or total assets during any period presented. Accordingly, the Company's consolidated results of operations do not differ materially from historical performance as a result of the acquisitions, and pro forma results for prior periods are not presented. Purchase accounting for these acquisitions is final as of July 1, 2023.
Business Acquisition [Line Items]
Goodwill	$ 1,007.6	$ 962.2	$ 1,007.6	$ 962.2		$ 967.6		$ 888.4
Effective Tax Rate From Continuing Operations	28.90%	21.70%	33.40%	21.60%
Goodwill, Purchase Accounting Adjustments	$ 4.8
Amortization Expense for Intangibles	17.0	$ 15.9	$ 50.8	$ 47.2
Interest Expense	28.1	26.1	$ 85.1	$ 70.4
Freedom Boat Club Franchises
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		93.9
Goodwill							$ 71.4
Freedom Boat Club Franchises \| Selling, General and Administrative Expenses [Member]
Business Acquisition [Line Items]
Business Acquisition, Transaction Costs						$ 1.4
Fliteboard
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	89.6
Goodwill					$ 37.1
Business Combination, Acquisition Related Costs	0.8
Indefinite-Lived Trade Names					20.0
Technology-Based Intangible Assets \| Fliteboard
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation					$ 6.5
Customer Relationships [Member] \| Freedom Boat Club Franchises
Business Acquisition [Line Items]
Business Combination, Consideration Transferred		$ 11.9
Useful Life			10 years
Customer Relationships [Member] \| Fliteboard
Business Acquisition [Line Items]
Business Combination, Consideration Transferred	$ 11.6