Accrued Expenses and Other Liabilities and Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities and Other Long-Term Liabilities

Accrued Expenses and Other Liabilities and Other Long-Term Liabilities

Accrued expenses and other liabilities consist of the following:

	December 31,
	2017		2016
Self-insurance accruals	$	42	$	35
Accrued compensation and benefit costs	128		55
Property and income taxes payable	25		23
Restructuring reserves (1)	33		17
Interest payable	131		79
Deferred revenue (2)	46		40
National accounts accrual	50		40
Other (3)	81		55
Accrued expenses and other liabilities	$	536	$	344

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(1) Relates to branch closure charges and severance costs. See note 5 for additional detail.

(2) Primarily relates to amounts billed to customers in excess of recognizable equipment rental revenue. See note 2 ("Revenue Recognition") for additional detail.

(3) Other includes multiple items, none of which are individually significant.

Other long-term liabilities consist of the following:

	December 31,
	2017		2016
Self-insurance accruals	$	58	$	59
Property and income taxes payable	52		—
Accrued compensation and benefit costs	10		8
Other long-term liabilities	$	120	$	67