Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

UNITED RENTALS, INC.

(In millions)

Description	Balance at Beginning of Period		Acquired		Charged to Costs and Expenses			Charged to Revenue			Deductions			Balance at End of Period
Year ended December 31, 2019:
Allowance for doubtful accounts	$	93	$	2	$	8	(a)	$	34	(a)	$	34	(b)	$	103
Reserve for obsolescence and shrinkage	5		4		40			—			39		(c)	10
Self-insurance reserve	106		—		180			—			165		(d)	121
Year ended December 31, 2018:
Allowance for doubtful accounts	$	68	$	14	$	45		$	—		$	34	(b)	$	93
Reserve for obsolescence and shrinkage	7		1		26			—			29		(c)	5
Self-insurance reserve	100		5		144			—			143		(d)	106
Year ended December 31, 2017:
Allowance for doubtful accounts	$	54	$	6	$	40		$	—		$	32	(b)	$	68
Reserve for obsolescence and shrinkage	3		2		20			—			18		(c)	7
Self-insurance reserve	94		6		122			—			122		(d)	100

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 doubtful accounts associated with lease revenues that were recognized as a reduction to equipment rentals revenue. In 2019, we adopted an updated lease accounting standard (see note 13 to the consolidated financial statements for further detail) that requires that we recognize doubtful accounts associated with lease revenues as a reduction to equipment rentals revenue. We adopted the updated lease accounting standard using a transition method that does not require application to periods prior to adoption.

(b) Represents write-offs of accounts, net of recoveries.

(c) Represents write-offs.

(d)

Represents payments.