Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 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.


	Year Ended December 31,
			2021						2020						2019
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	6,840	$	—	$	6,840	$	6,056	$	—	$	6,056	$	6,777	$	—	$	6,777
Re-rent revenue	194		—		194		142		—		142		155		—		155
Ancillary and other rental revenues:
Delivery and pick-up	—		616		616		—		506		506		—		564		564
Other	426		131		557		338		98		436		356		112		468
Total ancillary and other rental revenues	426		747		1,173		338		604		942		356		676		1,032
Total equipment rentals	7,460		747		8,207		6,536		604		7,140		7,288		676		7,964
Sales of rental equipment	—		968		968		—		858		858		—		831		831
Sales of new equipment	—		203		203		—		247		247		—		268		268
Contractor supplies sales	—		109		109		—		98		98		—		104		104
Service and other revenues	—		229		229		—		187		187		—		184		184
Total revenues	$	7,460	$	2,256	$	9,716	$	6,536	$	1,994	$	8,530	$	7,288	$	2,063	$	9,351

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

_________________

(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.

(d) Represents payments.