Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2021

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

Schedule II - Valuation and Qualifying Accounts

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.

	Year ended December 31,
	2021		2020		2019
Beginning balance	$	108	$	103	$	93
Charged to costs and expenses (1)	5		9		8
Charged to revenue (2)	31		25		34
Deductions and other (3)	(32)		(29)		(32)
Ending balance	$	112	$	108	$	103

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(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.

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

UNITED RENTALS, INC.

(In millions)

Description	Balance at Beginning of Period		Charged to Costs and Expenses			Charged to Revenue			Deductions and Other			Balance at End of Period
Year Ended December 31, 2021:
Allowance for doubtful accounts	$	108	$	5	(a)	$	31	(a)	$	32	(b)	$	112
Reserve for obsolescence and shrinkage	8		37			—			34		(c)	11
Self-insurance reserve	127		179			—			155		(d)	151
Year Ended December 31, 2020:
Allowance for doubtful accounts	$	103	$	9	(a)	$	25	(a)	$	29	(b)	$	108
Reserve for obsolescence and shrinkage	10		34			—			36		(c)	8
Self-insurance reserve	121		169			—			163		(d)	127
Year Ended December 31, 2019:
Allowance for doubtful accounts	$	93	$	8	(a)	$	34	(a)	$	32	(b)	$	103
Reserve for obsolescence and shrinkage	5		40			—			35		(c)	10
Self-insurance reserve	106		180			—			165		(d)	121

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.

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

(c)    Primarily represents write-offs.

(d)    Represents payments.