Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2020

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.

	Three Months Ended June 30,
			2020						2019
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	1,404	$	—	$	1,404	$	1,668	$	—	$	1,668
Re-rent revenue	29		—		29		37		—		37
Ancillary and other rental revenues:
Delivery and pick-up	—		113		113		—		143		143
Other	78		18		96		87		25		112
Total ancillary and other rental revenues	78		131		209		87		168		255
Total equipment rentals	1,511		131		1,642		1,792		168		1,960
Sales of rental equipment	—		176		176		—		197		197
Sales of new equipment	—		53		53		—		60		60
Contractor supplies sales	—		23		23		—		27		27
Service and other revenues	—		45		45		—		46		46
Total revenues	$	1,511	$	428	$	1,939	$	1,792	$	498	$	2,290

	Six Months Ended June 30,
			2020						2019
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	2,926	$	—	$	2,926	$	3,198	$	—	$	3,198
Re-rent revenue	63		—		63		72		—		72
Ancillary and other rental revenues:
Delivery and pick-up	—		232		232		—		262		262
Other	159		45		204		167		56		223
Total ancillary and other rental revenues	159		277		436		167		318		485
Total equipment rentals	3,148		277		3,425		3,437		318		3,755
Sales of rental equipment	—		384		384		—		389		389
Sales of new equipment	—		115		115		—		122		122
Contractor supplies sales	—		48		48		—		51		51
Service and other revenues	—		92		92		—		90		90
Total revenues	$	3,148	$	916	$	4,064	$	3,437	$	970	$	4,407

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure

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

	Three Months Ended June 30, 2020		Three Months Ended June 30, 2019		Six Months Ended June 30, 2020		Six Months Ended June 30, 2019
Beginning balance	$	107	$	104	$	103	$	93
Acquired (1)	—		(3)		—		1
Charged to costs and expenses (2)	2		2		6		5
Charged to revenue (3)	2		10		10		22
Deductions (4)	(3)		(6)		(11)		(14)
Ending balance	$	108	$	107	$	108	$	107

_________________

(1) Activity during the three months ended June 30, 2019 reflects acquisition measurement period adjustments.

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

(3) Primarily reflects doubtful accounts associated with lease revenues that were recognized as a reduction to equipment rentals revenue (primarily associated with Topic 842 revenues).

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