Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

Schedule of changes in accounting principles

In the following table, revenue is summarized by type and by the applicable accounting standard.

	Year Ended December 31,
			2024						2023						2022
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	10,559	$	—	$	10,559	$	9,948	$	—	$	9,948	$	8,310	$	—	$	8,310
Re-rent revenue	258		—		258		233		—		233		235		—		235
Ancillary and other rental revenues:
Delivery and pick-up	—		1,069		1,069		—		941		941		—		799		799
Other	940		203		1,143		756		186		942		596		176		772
Total ancillary and other rental revenues	940		1,272		2,212		756		1,127		1,883		596		975		1,571
Total equipment rentals	11,757		1,272		13,029		10,937		1,127		12,064		9,141		975		10,116
Sales of rental equipment	—		1,521		1,521		—		1,574		1,574		—		965		965
Sales of new equipment	—		282		282		—		218		218		—		154		154
Contractor supplies sales	—		155		155		—		146		146		—		126		126
Service and other revenues	—		358		358		—		330		330		—		281		281
Total revenues	$	11,757	$	3,588	$	15,345	$	10,937	$	3,395	$	14,332	$	9,141	$	2,501	$	11,642

Schedule II - Valuation and Qualifying Accounts

The rollforward of our allowance for credit losses (in total, and associated with revenues arising from both Topic 606 and Topic 842) is shown below.

	Year ended December 31,
	2024		2023		2022
Beginning balance	$	169	$	134	$	112
Charged to costs and expenses (1)	20		14		11
Charged to revenue (2)	50		60		49
Deductions and other (3)	(53)		(39)		(38)
Ending balance	$	186	$	169	$	134

_________________

(1)    Reflects bad debt expenses recognized within selling, general and administrative expenses (associated with Topic 606 revenues).

(2)    Primarily reflects credit losses associated with lease revenues that were recognized as a reduction to equipment rentals revenue (primarily associated with Topic 842 revenues).

(3)    Primarily represents write-offs of accounts, net of immaterial recoveries and other activity.

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

UNITED RENTALS, INC.

(In millions)

Description	Balance at Beginning of Period		Charged to Costs and Expenses			Charged to Revenue			Deductions and Other			Balance at End of Period
Year Ended December 31, 2024:
Allowance for credit losses	$	169	$	20	(a)	$	50	(a)	$	53	(b)	$	186
Reserve for obsolescence and shrinkage	17		56			—			54		(c)	19
Self-insurance reserve	199		318			—			270		(d)	247
Year Ended December 31, 2023:
Allowance for credit losses	$	134	$	14	(a)	$	60	(a)	$	39	(b)	$	169
Reserve for obsolescence and shrinkage	18		50			—			51		(c)	17
Self-insurance reserve	177		274			—			252		(d)	199
Year Ended December 31, 2022:
Allowance for credit losses	$	112	$	11	(a)	$	49	(a)	$	38	(b)	$	134
Reserve for obsolescence and shrinkage	11		42			—			35		(c)	18
Self-insurance reserve	151		236			—			210		(d)	177

The above information reflects the continuing operations of the Company for the periods presented. Additionally, because the Company has retained certain self-insurance liabilities associated with the discontinued traffic control business, those amounts have been included as well.

(a)    Amounts charged to cost and expenses reflect bad debt expenses recognized within selling, general and administrative expenses. The amounts charged to revenue primarily reflect credit losses associated with lease revenues that were recognized as a reduction to equipment rentals revenue.

(b)    Primarily represents write-offs of accounts, net of recoveries and other activity.

(c)    Primarily represents write-offs.

(d)    Primarily represents payments.