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Jan 9 (Reuters) - Polaris Industries Inc
* Polaris Industries to wind down Victory motorcycles operations strengthening its position in the powersports industry
* Says announcement does not affect any other polaris business units
* Says "remains committed to maintaining its presence in Spirit Lake, Iowa"
* Says one-time costs associated with supporting Victory dealers in selling their remaining inventory will be recorded in 2017 income statement
* Says competitive pressures of a challenging motorcycle market have increased headwinds for Victory brand Source text for Eikon: (bit.ly/2juDMbw) Further company coverage: