Revenue Recognition (Tables)

9 Months Ended

Sep. 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 September 30,
			2020						2019
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	1,572	$	—	$	1,572	$	1,831	$	—	$	1,831
Re-rent revenue	41		—		41		41		—		41
Ancillary and other rental revenues:
Delivery and pick-up	—		138		138		—		156		156
Other	84		26		110		95		24		119
Total ancillary and other rental revenues	84		164		248		95		180		275
Total equipment rentals	1,697		164		1,861		1,967		180		2,147
Sales of rental equipment	—		199		199		—		198		198
Sales of new equipment	—		54		54		—		67		67
Contractor supplies sales	—		25		25		—		27		27
Service and other revenues	—		48		48		—		49		49
Total revenues	$	1,697	$	490	$	2,187	$	1,967	$	521	$	2,488

	Nine Months Ended September 30,
			2020						2019
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	4,498	$	—	$	4,498	$	5,029	$	—	$	5,029
Re-rent revenue	104		—		104		113		—		113
Ancillary and other rental revenues:
Delivery and pick-up	—		370		370		—		418		418
Other	243		71		314		262		80		342
Total ancillary and other rental revenues	243		441		684		262		498		760
Total equipment rentals	4,845		441		5,286		5,404		498		5,902
Sales of rental equipment	—		583		583		—		587		587
Sales of new equipment	—		169		169		—		189		189
Contractor supplies sales	—		73		73		—		78		78
Service and other revenues	—		140		140		—		139		139
Total revenues	$	4,845	$	1,406	$	6,251	$	5,404	$	1,491	$	6,895

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 September 30, 2020		Three Months Ended September 30, 2019		Nine Months Ended September 30, 2020		Nine Months Ended September 30, 2019
Beginning balance	$	108	$	107	$	103	$	93
Acquired	—		—		—		1
Charged to costs and expenses (1)	2		1		8		6
Charged to revenue (2)	12		5		22		27
Deductions (3)	(8)		(10)		(19)		(24)
Ending balance	$	114	$	103	$	114	$	103

_________________

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

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

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