Polaris Industries Inc. (Polaris) designs, engineers and manufactures off-road vehicles (ORV), including all-terrain vehicles (ATV) and side-by-side vehicles for recreational and utility use, snowmobiles, motorcycles and small vehicles (SV). These products are sold through dealers and distributors located in the United States, Canada and Europe. The Company�s ORVs include core ATVs, and RANGER and RZR side-by-side vehicles. The Company produces a range of snowmobiles, consisting of 25 models, ranging from youth models to utility and economy models to performance and competition models. Polaris� motorcycles include Victory and Indian motorcycles; and SV product is Polaris Breeze. The Company produces or supplies a range of replacement parts and accessories for its product lines.