Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2023

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,
			2023						2022
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	2,461	$	—	$	2,461	$	2,018	$	—	$	2,018
Re-rent revenue	56		—		56		55		—		55
Ancillary and other rental revenues:
Delivery and pick-up	—		238		238		—		205		205
Other	185		41		226		142		42		184
Total ancillary and other rental revenues	185		279		464		142		247		389
Total equipment rentals	2,702		279		2,981		2,215		247		2,462
Sales of rental equipment	—		382		382		—		164		164
Sales of new equipment	—		70		70		—		38		38
Contractor supplies sales	—		37		37		—		33		33
Service and other revenues	—		84		84		—		74		74
Total revenues	$	2,702	$	852	$	3,554	$	2,215	$	556	$	2,771

	Six Months Ended June 30,
			2023						2022
	Topic 842		Topic 606		Total		Topic 842		Topic 606		Total
Revenues:
Owned equipment rentals	$	4,727	$	—	$	4,727	$	3,815	$	—	$	3,815
Re-rent revenue	108		—		108		104		—		104
Ancillary and other rental revenues:
Delivery and pick-up	—		441		441		—		362		362
Other	350		95		445		266		90		356
Total ancillary and other rental revenues	350		536		886		266		452		718
Total equipment rentals	5,185		536		5,721		4,185		452		4,637
Sales of rental equipment	—		770		770		—		375		375
Sales of new equipment	—		114		114		—		83		83
Contractor supplies sales	—		71		71		—		62		62
Service and other revenues	—		163		163		—		138		138
Total revenues	$	5,185	$	1,654	$	6,839	$	4,185	$	1,110	$	5,295

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

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

	Three Months Ended June 30, 2023		Three Months Ended June 30, 2022		Six Months Ended June 30, 2023		Six Months Ended June 30, 2022
Beginning balance	$	146	$	116	$	134	$	112
Charged to costs and expenses (1)	2		2		5		3
Charged to revenue (2)	8		9		21		17
Deductions and other (3)	(9)		(10)		(13)		(15)
Ending balance	$	147	$	117	$	147	$	117

_________________

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

(2)    Primarily reflects credit losses 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.