Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2021

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,
			2021						2020
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	1,897	$	—	$	1,897	$	1,572	$	—	$	1,572
Re-rent revenue	61		—		61		41		—		41
Ancillary and other rental revenues:
Delivery and pick-up	—		173		173		—		138		138
Other	115		31		146		84		26		110
Total ancillary and other rental revenues	115		204		319		84		164		248
Total equipment rentals	2,073		204		2,277		1,697		164		1,861
Sales of rental equipment	—		183		183		—		199		199
Sales of new equipment	—		47		47		—		54		54
Contractor supplies sales	—		29		29		—		25		25
Service and other revenues	—		60		60		—		48		48
Total revenues	$	2,073	$	523	$	2,596	$	1,697	$	490	$	2,187

	Nine Months Ended September 30,
			2021						2020
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	4,937	$	—	$	4,937	$	4,498	$	—	$	4,498
Re-rent revenue	135		—		135		104		—		104
Ancillary and other rental revenues:
Delivery and pick-up	—		437		437		—		370		370
Other	296		90		386		243		71		314
Total ancillary and other rental revenues	296		527		823		243		441		684
Total equipment rentals	5,368		527		5,895		4,845		441		5,286
Sales of rental equipment	—		644		644		—		583		583
Sales of new equipment	—		153		153		—		169		169
Contractor supplies sales	—		80		80		—		73		73
Service and other revenues	—		168		168		—		140		140
Total revenues	$	5,368	$	1,572	$	6,940	$	4,845	$	1,406	$	6,251

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, 2021		Three Months Ended September 30, 2020		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020
Beginning balance	$	112	$	108	$	108	$	103
Charged to costs and expenses (1)	1		2		3		8
Charged to revenue (2)	8		12		17		22
Deductions and other (3)	(6)		(8)		(13)		(19)
Ending balance	$	115	$	114	$	115	$	114

_________________

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