Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Estimated Useful Lives and Residual Values of Company's Rental Equipment

The estimated useful lives and residual values of the Company’s rental equipment used for financial reporting purposes are as follows:

Relocatable modular buildings	18 years, 50% residual value
Relocatable modular accessories	3 to 18 years, no residual value
Blast resistant and kitchen modules	20 years, no residual value
Portable storage containers	25 years, 62.5% residual value
Electronic test equipment and accessories	1 to 8 years, no residual value
Liquid and solid containment tanks and boxes and accessories	3 to 20 years, no residual value

Property, Plant and Equipment

Property, plant and equipment consist of the following:

(dollar amounts in thousands)	Estimated useful life	December 31,
	in years	2022			2021
Land	Indefinite	$	61,487		$	54,428
Land improvements	20 – 50		65,451			59,633
Buildings	30		34,082			33,781
Furniture, office equipment and software	3 – 10		37,379			37,965
Vehicles and machinery	5 – 25		47,324			44,560
			245,723			230,367
Less: accumulated depreciation			(102,977	)		(98,333	)
			142,746			132,034
Construction in progress			1,199			3,291
		$	143,945		$	135,325

Weighted-Average Common Stock Used to Calculate Basic and Diluted Earnings per Share

The table below presents the weighted-average common stock used to calculate basic and diluted earnings per share:

(in thousands)	Year Ended December 31,
	2022		2021		2020
Weighted-average common stock for calculating basic    earnings per share		24,353		24,220		24,157
Effect of potentially dilutive securities from equity-based    compensation		166		295		374
Weighted-average common stock for calculating diluted    earnings per share		24,519		24,515		24,531

Summary of Allowance for Doubtful Accounts Activity

The allowance for doubtful accounts activity was as follows:

(in thousands)	2022			2021
Beginning balance, January 1	$	2,125		$	2,100
Provision for doubtful accounts		837			451
Acquired Design Space Reserve (see Note 14)		—			125
Write-offs, net of recoveries		(662	)		(551	)
Ending balance, December 31	$	2,300		$	2,125