H&E Equipment Services (HEES) 10-K 26 Feb 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 20, 2015	Jun. 30, 2014
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Trading Symbol	HEES
Entity Registrant Name	H&E Equipment Services, Inc.
Entity Central Index Key	1339605
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		35,260,409
Entity Public Float			$1,138,162,949

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets
Cash	$15,861	$17,607
Receivables, net of allowance for doubtful accounts of $3,288 and $3,651, respectively	164,335	131,970
Inventories, net of reserves for obsolescence of $647 and $647, respectively	133,987	111,640
Prepaid expenses and other assets	9,146	6,024
Rental equipment, net of accumulated depreciation of $351,841 and $309,944, respectively	889,706	688,710
Property and equipment, net of accumulated depreciation and amortization of $88,376 and $75,994, respectively	109,908	98,503
Deferred financing costs, net of accumulated amortization of $11,111 and $10,176, respectively	4,664	4,689
Goodwill	31,197	31,197
Total assets	1,358,804	1,090,340
Liabilities:
Amounts due on senior secured credit facility	259,919	102,460
Accounts payable	53,341	67,779
Manufacturer flooring plans payable	93,600	49,062
Dividends payable		633
Accrued expenses payable and other liabilities	60,548	54,439
Senior unsecured notes (net of unaccreted discount of $1,286 and $1,454, respectively)	628,714	628,546
Capital leases payable	2,099	2,278
Deferred income taxes	125,110	88,291
Deferred compensation payable	2,106	2,040
Total liabilities	1,225,437	995,528
Commitments and Contingencies (Note 12)
Stockholders' equity:
Preferred stock, $0.01 par value, 25,000,000 shares authorized; no shares issued
Common stock, $0.01 par value, 175,000,000 shares authorized; 39,100,021 and 39,023,594 shares issued at December 31, 2014 and 2013, respectively, and 35,232,032 and 35,200,398 shares outstanding at December 31, 2014 and 2013, respectively	390	389
Additional paid-in capital	218,349	215,775
Treasury stock at cost, 3,867,989 and 3,823,196 shares of common stock held at December 31, 2014 and 2013, respectively	-59,935	-58,468
Retained deficit	-25,437	-62,884
Total stockholders' equity	133,367	94,812
Total liabilities and stockholders' equity	$1,358,804	$1,090,340

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivables	$3,288	$3,651
Reserves for obsolescence inventories	647	647
Accumulated depreciation, rental equipment	351,841	309,944
Accumulated depreciation and amortization, property and equipment	88,376	75,994
Accumulated amortization, deferred financing costs	11,111	10,176
Unaccreted discount, net	$1,286	$1,454
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	39,100,021	39,023,594
Common stock, shares outstanding	35,232,032	35,200,398
Treasury stock, shares	3,867,989	3,823,196

Consolidated_Statements_of_Inc

Consolidated Statements of Income (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Equipment rentals	$404,110	$338,935	$288,641
New equipment sales	328,036	294,768	241,721
Used equipment sales	123,173	141,560	104,563
Parts sales	113,732	103,174	99,621
Services revenues	61,292	56,694	56,554
Other	60,069	52,625	46,215
Total revenues	1,090,412	987,756	837,315
Cost of revenues:
Rental depreciation	146,055	121,948	102,966
Rental expense	61,916	55,338	50,052
New equipment sales	289,526	262,887	214,197
Used equipment sales	84,936	100,693	73,988
Parts sales	81,106	74,241	72,323
Services revenues	21,507	21,034	21,977
Other	57,428	49,779	44,510
Total cost of revenues	742,474	685,920	580,013
Gross profit	347,938	301,836	257,302
Selling, general and administrative expenses	206,480	189,062	169,653
Gain from sales of property and equipment, net	2,286	2,549	1,592
Income from operations	143,744	115,323	89,241
Other income (expense):
Interest expense	-52,353	-51,404	-35,541
Loss on early extinguishment of debt			-10,180
Other, net	1,293	1,228	928
Total other expense, net	-51,060	-50,176	-44,793
Income before provision for income taxes	92,684	65,147	44,448
Provision for income taxes	37,545	21,007	15,612
Net income	$55,139	$44,140	$28,836
Net income per common share:
Basic	$1.57	$1.26	$0.83
Diluted	$1.56	$1.26	$0.82
Weighted average common shares outstanding:
Basic	35,159	35,041	34,890
Diluted	35,249	35,146	34,978
Dividends declared per common share outstanding	$0.50		$7

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings (Deficit) [Member]
In Thousands, except Share data
Beginning balances at Dec. 31, 2011	$264,207	$387	$210,695	($56,884)	$110,009
Beginning balances, shares at Dec. 31, 2011		38,808,941
Stock-based compensation	1,862		1,862
Tax benefits (deficiency) associated with stock-based awards	293		293
Issuance of non-vested restricted common stock	1	1
Issuance of non-vested restricted common stock, shares		108,678
Repurchases of 46,064, 46,064 and 38,134 shares of restricted common stock in 31 December 2012, 2013 and 2014 respectively	-694			-694
Cash dividends on common stock ($7.00 per share in 2012 and $.50 per share in 2014)	-245,869				-245,869
Net income	28,836				28,836
Ending Balance at Dec. 31, 2012	48,636	388	212,850	-57,578	-107,024
Balance, Shares at Dec. 31, 2012		38,917,619
Stock-based compensation	2,618		2,618
Tax benefits (deficiency) associated with stock-based awards	307		307
Issuance of non-vested restricted common stock	1	1
Issuance of non-vested restricted common stock, shares		105,975
Repurchases of 46,064, 46,064 and 38,134 shares of restricted common stock in 31 December 2012, 2013 and 2014 respectively	-890			-890
Net income	44,140				44,140
Ending Balance at Dec. 31, 2013	94,812	389	215,775	-58,468	-62,884
Balance, Shares at Dec. 31, 2013	39,023,594	39,023,594
Stock-based compensation	2,598		2,598
Tax benefits (deficiency) associated with stock-based awards	-24		-24
Issuance of non-vested restricted common stock	1	1
Issuance of non-vested restricted common stock, shares		76,427
Repurchases of 46,064, 46,064 and 38,134 shares of restricted common stock in 31 December 2012, 2013 and 2014 respectively	-1,467			-1,467
Cash dividends on common stock ($7.00 per share in 2012 and $.50 per share in 2014)	-17,692				-17,692
Net income	55,139				55,139
Ending Balance at Dec. 31, 2014	$133,367	$390	$218,349	($59,935)	($25,437)
Balance, Shares at Dec. 31, 2014	39,100,021	39,100,021

Consolidated_Statements_of_Sto1

Consolidated Statements of Stockholders' Equity (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Dividends per share paid	$0.50		$7
Repurchase of restricted common stock, shares	38,134	46,064	46,064
Treasury Stock [Member]
Repurchase of restricted common stock, shares	38,134	46,064	46,064
Retained Earnings (Deficit) [Member]
Dividends per share paid	$0.50		$7

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income	$55,139	$44,140	$28,836
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment	20,459	16,955	13,481
Depreciation of rental equipment	146,055	121,948	102,966
Amortization of deferred financing costs	934	1,094	1,555
Accretion of note discount, net of premium amortization	168	231
Amortization of intangible assets			66
Provision for losses on accounts receivable	2,859	3,194	3,480
Provision for inventory obsolescence	159	220	126
Provision for deferred income taxes	36,819	16,702	12,973
Stock-based compensation expense	2,598	2,618	1,862
Loss on early extinguishment of debt			10,180
Gain from sales of property and equipment, net	-2,286	-2,549	-1,592
Gain from sales of rental equipment, net	-35,769	-38,575	-29,559
Tax deficiency from stock-based awards	-24
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		877	1,944
Changes in operating assets and liabilities:
Receivables	-35,224	6,503	-39,808
Inventories	-66,723	-67,754	-43,137
Prepaid expenses and other assets	-3,122	-815	16
Accounts payable	-14,438	31,659	-26,886
Manufacturer flooring plans payable	44,538	-1,777	-7,479
Accrued expenses payable and other liabilities	6,110	3,916	12,032
Deferred compensation payable	66	65	-33
Net cash provided by operating activities	158,318	138,652	41,023
Cash flows from investing activities:
Purchases of property and equipment	-33,235	-29,479	-37,361
Purchases of rental equipment	-368,491	-267,465	-268,229
Proceeds from sales of property and equipment	3,657	2,759	2,058
Proceeds from sales of rental equipment	101,426	114,595	90,542
Net cash used in investing activities	-296,643	-179,590	-212,990
Cash flows from financing activities:
Excess tax benefit from stock-based awards		307	293
Purchases of treasury stock	-1,467	-890	-694
Borrowings on senior secured credit facility	1,235,630	1,058,990	1,032,285
Payments on senior secured credit facility	-1,078,171	-1,114,249	-890,621
Payments of deferred financing costs	-909	-733	-3,227
Dividend paid	-18,325	-855	-244,381
Principal payments on senior unsecured notes			-257,576
Proceeds from issuance of senior unsecured notes		107,250	520,725
Payments of capital lease obligations	-179	-169	-158
Net cash provided by financing activities	136,579	49,651	156,646
Net increase (decrease) in cash	-1,746	8,713	-15,321
Cash, beginning of year	17,607	8,894	24,215
Cash, end of year	15,861	17,607	8,894
Non-cash asset purchases:
Assets transferred from new and used inventory to rental fleet	44,217	35,864	28,192
Cash paid during the year for:
Interest	50,956	49,252	29,664
Income taxes paid, net of refunds received	$4,516	$2,479	$347

Organization_and_Nature_of_Ope

Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Organization and Nature of Operations	-1	Organization and Nature of Operations
	Organization
	Prior to our initial public offering in February 2006, our business was conducted through H&E Equipment Services L.L.C. (“H&E LLC”). In connection with our initial public offering, we converted H&E LLC, a Louisiana limited liability company and the wholly-owned operating subsidiary of H&E Holding L.L.C. (“Holdings”), into H&E Equipment Services, Inc., a Delaware corporation. In order to have an operating Delaware corporation as the issuer of our initial public offering, immediately prior to the closing of the initial public offering, on February 3, 2006, H&E LLC and Holdings merged with and into us (H&E Equipment Services, Inc.), with us surviving the reincorporation merger as the operating company. Effective February 3, 2006, H&E LLC and Holdings no longer existed under operation of law pursuant to the reincorporation merger. In these transactions (collectively, the “Reorganization Transactions”), holders of preferred limited liability company interests and holders of common limited liability company interests in Holdings received shares of our common stock.
	Nature of Operations
	As one of the largest integrated equipment services companies in the United States focused on heavy construction and industrial equipment, we rent, sell and provide parts and service support for four core categories of specialized equipment: (1) hi-lift or aerial work platform equipment; (2) cranes; (3) earthmoving equipment; and (4) industrial lift trucks. By providing equipment sales, rental, on-site parts, and repair and maintenance functions under one roof, we are a one-stop provider for our customers’ varied equipment needs. This full-service approach provides us with multiple points of customer contact, enables us to maintain a high quality rental fleet, as well as an effective distribution channel for fleet disposal, and provides cross-selling opportunities among our new and used equipment sales, rental, parts sales and services operations.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	-2	Summary of Significant Accounting Policies
	Principles of Consolidation and Basis of Presentation
	Our consolidated financial statements include the financial position and results of operations of H&E Equipment Services, Inc. and its wholly-owned subsidiaries H&E Finance Corp., GNE Investments, Inc., Great Northern Equipment, Inc., H&E California Holding, Inc., H&E Equipment Services (California), LLC and H&E Equipment Services (Mid-Atlantic), Inc., collectively referred to herein as “we” or “us” or “our” or the “Company.”
	All significant intercompany accounts and transactions have been eliminated in these consolidated financial statements. Business combinations are included in the consolidated financial statements from their respective dates of acquisition.
	The nature of our business is such that short-term obligations are typically met by cash flows generated from long-term assets. Consequently, and consistent with industry practice, the accompanying consolidated balance sheets are presented on an unclassified basis.
	Use of Estimates
	We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reported period. These assumptions and estimates could have a material effect on our condensed consolidated financial statements. Actual results may differ materially from those estimates. We review our estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause us to revise these estimates.
	Revenue Recognition
	Pursuant to Staff Accounting Bulletin No. 104 (“SAB 104”), the SEC Staff believes that revenue generally is realized or realizable and earned when all of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the seller’s price to the buyer is fixed or determinable; and (4) collectibility is reasonably assured. Consistent with SAB 104, our policy recognizes revenue from equipment rentals in the period earned on a straight-line basis, over the contract term, regardless of the timing of the billing to customers. A rental contract term can be daily, weekly or monthly. Because the term of the contracts can extend across multiple financial reporting periods, we record unbilled rental revenue and deferred revenue at the end of reporting periods so that rental revenues earned are appropriately stated in the periods presented. Revenue from the sale of new and used equipment and parts is recognized at the time of delivery to, or pick-up by, the customer and when all obligations under the sales contract have been fulfilled, risk of ownership has been transferred and collectibility is reasonably assured. Services revenue is recognized at the time the services are rendered. Other revenues consist primarily of billings to customers for rental equipment delivery and damage waiver charges and are recognized at the time an invoice is generated and after the service has been provided.
	See also the “Recent Accounting Pronouncements” discussion below for new accounting guidance related to revenue from contracts with customers.
	Inventories
	New and used equipment inventories are stated at the lower of cost or market, with cost determined by specific-identification. Inventories of parts and supplies are stated at the lower of the average cost or market.
	Long-lived Assets, Goodwill and Intangible Assets
	Rental Equipment
	The rental equipment we purchase is stated at cost and is depreciated over the estimated useful lives of the equipment using the straight-line method. Estimated useful lives vary based upon type of equipment. Generally, we depreciate cranes and aerial work platforms over a ten year estimated useful life, earthmoving equipment over a five year estimated useful life with a 25% salvage value, and industrial lift trucks over a seven year estimated useful life. Attachments and other smaller type equipment are depreciated generally over a three year estimated useful life. We periodically evaluate the appropriateness of remaining depreciable lives and any salvage value assigned to rental equipment.
	Ordinary repair and maintenance costs and property taxes are charged to operations as incurred. However, expenditures for additions or improvements that significantly extend the useful life of the asset are capitalized in the period incurred. When rental equipment is sold or disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gains or losses are included in income. We receive individual offers for fleet on a continual basis, at which time we perform an analysis on whether or not to accept the offer. The rental equipment is not transferred to inventory under the held for sale model as the equipment is used to generate revenues until the equipment is sold.
	Property and Equipment
	Property and equipment are recorded at cost and are depreciated over the assets’ estimated useful lives using the straight-line method. Ordinary repair and maintenance costs are charged to operations as incurred. However, expenditures for additions or improvements that significantly extend the useful life of the asset are capitalized in the period incurred. At the time assets are sold or disposed of, the cost and accumulated depreciation are removed from their respective accounts and the related gains or losses are reflected in income.
	We capitalize interest on qualified construction projects. Costs associated with internally developed software are accounted for in accordance with FASB ASC 350-40, Internal-Use Software (“ASC 350-40”), which provides guidance for the treatment of costs associated with computer software development and defines the types of costs to be capitalized and those to be expensed.
	We periodically evaluate the appropriateness of remaining depreciable lives assigned to property and equipment. Leasehold improvements are amortized using the straight-line method over their estimated useful lives or the remaining term of the lease, whichever is shorter. Generally, we assign the following estimated useful lives to these categories:
	Category		Estimated
			Useful Life
	Transportation equipment			5 years
	Buildings			39 years
	Office equipment			5 years
	Computer equipment			3 years
	Machinery and equipment			7 years
	In accordance with ASC 360, Property, Plant and Equipment (“ASC 360”), when events or changes in circumstances indicate that the carrying amount of our rental fleet and property and equipment might not be recoverable, the expected future undiscounted cash flows from the assets are estimated and compared with the carrying amount of the assets. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the assets, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the assets with their carrying amounts. Fair value is determined based on discounted cash flows or appraised values, as appropriate. We did not record any impairment losses related to our rental equipment or property and equipment during 2014, 2013 or 2012.
	Goodwill
	We have made acquisitions in the past that included the recognition of goodwill, which was determined based upon previous accounting principles. Pursuant to ASC 350, Intangibles-Goodwill and Other (“ASC 350”), effective January 1, 2009, goodwill is recorded as the excess of the consideration transferred plus the fair value of any non-controlling interest in the acquiree at the acquisition date over the fair values of the identifiable net assets acquired.
	We evaluate goodwill for impairment at least annually, or more frequently if triggering events occur or other impairment indicators arise which might impair recoverability. Impairment of goodwill is evaluated at the reporting unit level. A reporting unit is defined as an operating segment (i.e. before aggregation or combination), or one level below an operating segment (i.e. a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. We have identified two components within our Rental operating segment and have determined that each of our other operating segments (New, Used, Parts and Service) represent a reporting unit, resulting in six total reporting units.
	In September 2011, the FASB issued ASU 2011-08, Intangibles-Goodwill and Other (Topic 350)-Testing Goodwill for Impairment (“ASU 2011-08”), to allow entities to first use a qualitative approach to test goodwill for impairment. ASU 2011-08 permits an entity to first perform a qualitative assessment to determine whether it is more likely than not (a likelihood of greater than 50%) that the fair value of a reporting unit is less than its carrying value. If it is concluded that this is the case, the currently prescribed two-step goodwill test must be performed. Otherwise, the two-step goodwill impairment test is not required. We performed a qualitative assessment in 2014, 2013 and 2012 and determined that it is more likely than not that the fair value of our reporting units exceed their respective carrying values at the October 1, 2014, 2013 and 2012 annual valuation dates and, therefore, did not perform the prescribed two-step goodwill impairment test. We considered various factors in performing the qualitative test, including macroeconomic conditions, industry and market considerations, the overall financial performance of our reporting units, the Company’s stock price and the excess amount or “cushion” between our reporting unit’s fair value and carrying value as indicated on our most recent quantitative assessment.
	Based upon improving macroeconomic conditions and positive trends within our industry and market during 2012, 2013 and 2014, combined with continuing positive operating results in comparison to prior periods and our internal forecasts, and with consideration of the cushion between the reporting unit’s fair value and carrying value from our most recent quantitative analysis, we determined that it is more likely than not that the fair value of our reporting units exceeds their respective carrying values at the October 1, 2014, 2013 and 2012 valuation dates and there was no goodwill impairment at October 1, 2014, 2013 and 2012.
	To determine if any of our reporting units are impaired under the prescribed two-step goodwill test, we must determine whether the fair value of each of our reporting units is greater than their respective carrying value. If the fair value of a reporting unit is less than its carrying value, then the implied fair value of goodwill must be calculated and compared to its carrying value to measure the amount of impairment. The implied fair value of goodwill is calculated by allocating the fair value of the reporting unit to all assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination (purchase price allocation). The excess of the fair value of the reporting unit over the amounts assigned is the implied fair value of goodwill. If the carrying amount of the goodwill exceeds the implied fair value of goodwill, an impairment loss is recognized for the excess amount. We determine the fair value of our reporting units using a discounted cash flow analysis or by applying various market multiples or a combination thereof.
	The changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2014 and 2013 were as follows (amounts in thousands):
			Equipment			Used			Parts			Total
			Rentals			Equipment			Sales
			Component			Sales
			2
	Balance at January 1, 2013		$	19,226		$	6,311		$	6,537		$	32,074
	Reductions(1)			(526	)		(174	)		(177	)		(877	)
	Balance at December 31, 2013			18,700			6,137			6,360			31,197
	Reductions			—			—			—			—
	Balance at December 31, 2014		$	18,700		$	6,137		$	6,360		$	31,197
	(1)	Writedown of goodwill for tax-deductible goodwill in excess of book goodwill.
	Closed Branch Facility Charges
	We continuously monitor and identify branch facilities with revenues and operating margins that consistently fall below Company performance standards. Once identified, we continue to monitor these branches to determine if operating performance can be improved or if the performance is attributable to economic factors unique to the particular market with unfavorable long-term prospects. If necessary, branches with unfavorable long-term prospects are closed and the rental fleet and new and used equipment inventories are deployed to more profitable branches within our geographic footprint where demand is higher.
	We closed one branch during the year ended December 31, 2012 and one branch during 2013 in markets where long-term prospects did not support continued operations. No branches were closed during 2014. Under ASC 420, Exit or Disposal Cost Obligations (“ASC 420”), exit costs include, but are not limited to, the following: (a) one-time termination benefits; (b) contract termination costs, including costs that will continue to be incurred under operating leases that have no future economic benefit; and (c) other associated costs. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the period in which the liability is incurred, except for one-time termination benefits that are incurred over time. Although we do not expect to incur material charges related to branch closures, additional charges are possible to the extent that actual future settlements differ from our estimates of such costs. Costs incurred for the closed branches in 2012 and 2013 did not have a material impact on the Company’s consolidated financial statements. As of the date of this Annual Report on Form 10-K, the Company has not identified any other branch facilities with a more than likely probability of closing where the associated costs pursuant to ASC 420 are expected to be material.
	Deferred Financing Costs and Initial Purchasers’ Discounts
	Deferred financing costs include legal, accounting and other direct costs incurred in connection with the issuance and amendments thereto, of the Company’s debt. These costs are amortized over the terms of the related debt using the straight-line method which approximates amortization using the effective interest method. Initial purchasers’ discount, or underwriters’ discount, is the differential between the price paid to an issuer for the new issue and the prices at which the securities are initially offered to the investing public. The amortization expense of deferred financing costs and accretion of initial purchasers’ discounts are included in interest expense as an overall cost of the related financings.
	Reserves for Claims
	We are exposed to various claims relating to our business, including those for which we provide self-insurance. Claims for which we self-insure include: (1) workers compensation claims; (2) general liability claims by third parties for injury or property damage caused by our equipment or personnel; (3) automobile liability claims; and (4) employee health insurance claims. These types of claims may take a substantial amount of time to resolve and, accordingly, the ultimate liability associated with a particular claim, including claims incurred but not reported as of a period-end reporting date, may not be known for an extended period of time. Our methodology for developing self-insurance reserves is based on management estimates and independent third party actuarial estimates. Our estimation process considers, among other matters, the cost of known claims over time, cost inflation and incurred but not reported claims. These estimates may change based on, among other things, changes in our claim history or receipt of additional information relevant to assessing the claims. Further, these estimates may prove to be inaccurate due to factors such as adverse judicial determinations or other claim settlements at higher than estimated amounts. Accordingly, we may be required to increase or decrease our reserve levels. At December 31, 2014, our claims reserves related to workers compensation, general liability and automobile liability, which are included in “Accrued expenses and other liabilities” in our consolidated balance sheets, totaled $4.4 million and our health insurance reserves totaled $1.2 million. At December 31, 2013, our claims reserves related to workers compensation, general liability and automobile liability totaled $3.5 million and our health insurance reserves totaled $1.4 million.
	Sales Taxes
	We impose and collect significant amounts of sales taxes concurrent with our revenue-producing transactions with customers and remit those taxes to the various governmental agencies as prescribed by the taxing jurisdictions in which we operate. We present such taxes in our consolidated statements of operations on a net basis.
	Advertising
	Advertising costs are expensed as incurred and totaled $1.3 million, $0.6 million and $0.6 million for the years ended December 31, 2014, 2013 and 2012, respectively.
	Shipping and Handling Fees and Costs
	Shipping and handling fees billed to customers are recorded as revenues while the related shipping and handling costs are included in other cost of revenues.
	Income Taxes
	The Company files a consolidated federal income tax return with its wholly-owned subsidiaries. The Company is a C-Corporation under the provisions of the Internal Revenue Code. We utilize the asset and liability approach to measuring deferred tax assets and liabilities based on temporary differences existing at each balance sheet date using currently enacted tax rates in accordance with ASC 740. ASC 740 takes into account the differences between financial statement treatment and tax treatment of certain transactions. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rate is recognized as income or expense in the period that includes the enactment date of that rate.
	In accordance with ASC 740, the Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax provisions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company recognizes both interest and penalties related to uncertain tax positions in net other income (expense). During the fourth quarter of fiscal 2013, we adopted ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The adoption of ASU 2013-11 had no material impact to our financial position or results of operations.
	Our deferred tax calculation requires management to make certain estimates about future operations. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.
	Fair Value of Financial Instruments
	Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The FASB fair value measurement guidance established a fair value hierarchy that prioritizes the inputs used to measure fair value. The three broad levels of the fair value hierarchy are as follows:
Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities
Level 2 – Quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly
Level 3 – Unobservable inputs for which little or no market data exists, therefore requiring a company to develop its own assumptions
The carrying value of financial instruments reported in the accompanying consolidated balance sheets for cash, accounts receivable, accounts payable and accrued expenses payable and other liabilities approximate fair value due to the immediate or short-term nature or maturity of these financial instruments. The fair value of our letter of credit is based on fees currently charged for similar agreements. The carrying amounts and fair values of our other financial instruments subject to fair value disclosures as of December 31, 2014 and 2013 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.
		December 31, 2014
		Carrying			Fair
		Amount			Value
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)		$	93,600		$	82,021
Senior unsecured notes with interest computed at 7.0%(1) (Level 1)			628,714			648,113
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)			2,099			1,495
Letter of credit (Level 3)			—			130
		December 31, 2013
		Carrying			Fair
		Amount			Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)		$	49,062		$	42,686
Senior unsecured notes with interest computed at 7.0%(1) (Level 1)			628,546			686,700
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)			2,278			1,717
Letter of credit (Level 3)			—			146
(1)	Amounts shown based on aggregate amounts outstanding for the periods presented.
During 2014 and 2013, there were no transfers of financial assets or liabilities in or out of Level 1, Level 2 or Level 3 of the fair value hierarchy.
Concentrations of Credit and Supplier Risk
Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of trade accounts receivable. Credit risk can be negatively impacted by adverse changes in the economy or by disruptions in the credit markets. However, we believe that credit risk with respect to trade accounts receivable is somewhat mitigated by our large number of geographically diverse customers and our credit evaluation procedures. Although generally no collateral is required, when feasible, mechanics’ liens are filed and personal guarantees are signed to protect the Company’s interests. We maintain reserves for potential losses.
We record trade accounts receivables at sales value and establish specific reserves for certain customer accounts identified as known collection problems due to insolvency, disputes or other collection issues. The amounts of the specific reserves estimated by management are based on the following assumptions and variables: the customer’s financial position, age of the customer’s receivables and changes in payment schedules. In addition to the specific reserves, management establishes a non-specific allowance for doubtful accounts by applying specific percentages to the different receivable aging categories (excluding the specifically reserved accounts). The percentage applied against the aging categories increases as the accounts become further past due. The allowance for doubtful accounts is charged with the write-off of uncollectible customer accounts.
We purchase a significant amount of equipment from the same manufacturers with whom we have distribution agreements. During the year ended December 31, 2014, we purchased approximately 61% from three manufacturers (Grove/Manitowoc, Komatsu, and Genie Industries (Terex)) providing our rental and sales equipment. We believe that while there are alternative sources of supply for the equipment we purchase in each of the principal product categories, termination of one or more of our relationships with any of our major suppliers of equipment could have a material adverse effect on our business, financial condition or results of operation if we were unable to obtain adequate or timely rental and sales equipment.
Income per Share
Income per common share for the year ended December 31, 2014, 2013 and 2012 are based on the weighted average number of common shares outstanding during the period. The effects of potentially dilutive securities that are anti-dilutive are not included in the computation of dilutive income per share. We include all common shares granted under our incentive compensation plan which remain unvested (“restricted common shares”) and contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid (“participating securities”), in the number of shares outstanding in our basic and diluted EPS calculations using the two-class method. All of our restricted common shares are currently participating securities.
Under the two-class method, earnings per common share are computed by dividing the sum of distributed earnings allocated to common shareholders and undistributed earnings allocated to common shareholders by the weighted average number of common shares outstanding for the period. In applying the two-class method, distributed and undistributed earnings are allocated to both common shares and restricted common shares based on the total weighted average shares outstanding during the period. The number of restricted common shares outstanding during the period was only 0.4% of total outstanding shares and, consequently, was immaterial to the basic and diluted EPS calculations. Therefore, use of the two-class method had no impact on our basic and diluted EPS calculations as presented for the year ended December 31, 2014.
The following table sets forth the computation of basic and diluted net income per common share for the years ended December 31, (amounts in thousands, except per share amounts):
		2014			2013			2012
Basic net income per share:
Net income		$	55,139		$	44,140		$	28,836
Weighted average number of common shares outstanding			35,159			35,041			34,890
Net income per common share — basic		$	1.57		$	1.26		$	0.83
Diluted net income per share:
Net income		$	55,139		$	44,140		$	28,836
Weighted average number of common shares outstanding			35,159			35,041			34,890
Effect of dilutive securities:
Effect of dilutive stock options			23			18			—
Effect of dilutive non-vested stock			67			87			88
Weighted average number of common shares outstanding — diluted			35,249			35,146			34,978
Net income per common share — diluted		$	1.56		$	1.26		$	0.82
Common shares excluded from the denominator as anti-dilutive:
Stock options			—			—			51
Non-vested stock			1			1			65
Stock-Based Compensation
We adopted our 2006 Stock-Based Incentive Compensation Plan (the “Stock Incentive Plan”) in January 2006 prior to our initial public offering of common stock. The Stock Incentive Plan was further amended and restated with the approval of our stockholders at the 2006 annual meeting of the stockholders of the Company to provide for the inclusion of non-employee directors as persons eligible to receive awards under the Stock Incentive Plan. Prior to the adoption of the Stock Incentive Plan in January 2006, no share-based payment arrangements existed. The Stock Incentive Plan is administered by the Compensation Committee of our Board of Directors, which selects persons eligible to receive awards and determines the number of shares and/or options subject to each award, the terms, conditions, performance measures, if any, and other provisions of the award. Under the Stock Incentive Plan, we may offer deferred shares or restricted shares of our common stock and grant options, including both incentive stock options and nonqualified stock options, to purchase shares of our common stock. Shares available for future stock-based payment awards under our Stock Incentive Plan were 3,537,999 shares of common stock as of December 31, 2014.
We account for our stock-based compensation plan using the fair value recognition provisions of Accounting Standards Codification 718, Stock Compensation (“ASC 718”). Under the provisions of ASC 718, stock-based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite employee service period (generally the vesting period of the grant).
Non-vested Stock
From time to time, we issue shares of non-vested stock typically with vesting terms of three years. The following table summarizes our non-vested stock activity for the years ended December 31, 2014 and 2013:
		Number of			Weighted
		Shares			Average Grant
					Date Fair Value
Non-vested stock at January 1, 2013			230,415		$	13.65
Granted			86,911		$	21.83
Vested			(122,121	)	$	12.37
Forfeited			(7,338	)	$	15.35
Non-vested stock at December 31, 2013			187,867		$	18.21
Granted			76,427		$	36.69
Vested			(109,237	)	$	18.7
Forfeited			(6,659	)	$	23.88
Non-vested stock at December 31, 2014			148,398		$	27.11
As of December 31, 2014, we had unrecognized compensation expense of approximately $3.1 million related to non-vested stock award payments that we expect to be recognized over a weighted average period of 2.2 years.
The following table summarizes compensation expense related to stock-based awards included in selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, (amounts in thousands):
		2014			2013			2012
Compensation expense		$	2,598		$	2,618		$	1,806
We receive a tax deduction when non-vested stock vests at a higher value than the value used to recognize compensation expense at the date of grant. In accordance with ASC 718, we are required to report excess tax benefits from the award of equity instruments as financing cash flows. Excess tax benefits will be recorded when a deduction reported for tax return purposes for an award of equity instruments exceeds the cumulative compensation cost for the instruments recognized for financial reporting purposes. As a result of certain realization requirements of ASC 718, $0.7 million of excess tax benefits on stock compensation have not been recorded because those tax benefits have not yet reduced taxes payable. Equity will be increased if and when these excess tax benefits are ultimately realized.
Stock Options
No stock options were granted during 2014, 2013 or 2012. At December 31, 2014, we had no unrecognized compensation expense related to prior stock option awards.
The following table summarizes compensation expense related to stock-based awards included in selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, (amounts in thousands):
		2014			2013			2012
Compensation expense		$	—		$	—		$	56
The following table represents stock option activity for the years ended December 31, 2014 and 2013:
		Number of			Weighted Average			Weighted Average
		Shares			Exercise Price(1)			Contractual Life
								In Years
Outstanding options at January 1, 2013			51,000		$	17.8
Granted			—			—
Exercised			—			—
Canceled, forfeited or expired			—			—
Outstanding options at December 31, 2013			51,000		$	17.8			2.5
Granted			—			—
Exercised			—			—
Canceled, forfeited or expired			—			—
Outstanding options at December 31, 2014			51,000		$	17.8			1.5
Options exercisable at December 31, 2014			51,000		$	17.8			1.5
(1)	Weighted average exercise prices shown above include a reduction of $7.00 per share to reflect the equitable adjustment to the exercise prices in connection with the declaration and payment of a special, one-time cash dividend of $7.00 per share in the third quarter of 2012.
In connection with the Company’s payment of the special, one-time cash dividend of $7.00 per share in 2012, the exercise prices of all outstanding stock options grants were adjusted downward by $7.00 per share. The modification of stock options resulted in an additional $0.1 million of stock compensation expense.
The aggregate intrinsic value of our outstanding and exercisable options at December 31, 2014 was $1.4 million.
We receive a tax deduction for stock option exercises during the period in which the options are exercised, generally for the excess of the price at which the stock is sold over the exercise price of the options.
Purchases of Company Common Stock
Purchases of our common stock are accounted for as treasury stock in the accompanying consolidated balance sheets using the cost method. Repurchased stock is included in authorized shares, but is not included in shares outstanding.
Segment Reporting
We have determined in accordance with ASC 280, Segment Reporting (“ASC 280”) that we have five reportable segments. We derive our revenues from five principal business activities: (1) equipment rentals; (2) new equipment sales; (3) used equipment sales; (4) parts sales; and (5) repair and maintenance services. These segments are based upon how we allocate resources and assess performance. See note 17 to the consolidated financial statements regarding our segment information.
Recent Accounting Pronouncements
In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”) which amended the FASB’s guidance for reporting discontinued operations and disposals of components of an entity under Accounting Standards Codification Subtopic 250-20. The guidance as amended by ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation by requiring that a disposal representing a strategic shift that has (or will have) a major effect on an entity’s financial results or a business activity classified as held for sale be reported as such. The amendments also expand the disclosure requirements regarding the assets, liabilities, revenues and expenses of discontinued operations and add new disclosure requirements for individually significant dispositions that do not qualify as discontinued operations. The amendments are effective prospectively for fiscal years beginning after December 15, 2014, and interim reporting periods within those years (early adoption is permitted only for disposals that have not been previously reported). The implementation of the amended guidance is not expected to have a material impact on the Company’s consolidated financial statements.
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In doing so, entities will need to use more judgment and make more estimates than under current guidance. These judgments and estimates may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09 also requires an entity to disclose sufficient qualitative and quantitative information surrounding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification, and further permits the use of either a retrospective or cumulative effect transition method. This guidance will be effective for the Company for our 2017 fiscal year. We are currently in the process of evaluating the impact of the adoption of ASU 2014-09 on the Company’s consolidated financial statements and have not yet determined the method by which we will adopt ASU 2014-09.
In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period (“ASU 2014-12”). ASU 2014-12 requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This ASU further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. ASU 2014-12 is effective for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. The Company does not anticipate that the adoption of this standard will have a material impact on its consolidated financial statements.

Receivables

Receivables	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Receivables	-3	Receivables
	Receivables consisted of the following at December 31, (amounts in thousands):
			2014			2013
	Trade receivables		$	158,400		$	130,199
	Unbilled rental revenue			5,772			5,290
	Income tax receivables			3,434			116
	Other			17			16
				167,623			135,621
	Less allowance for doubtful accounts			(3,288	)		(3,651	)
	Total receivables, net		$	164,335		$	131,970
	We charge off customer account balances when we have exhausted reasonable collection efforts and determined that the likelihood of collection is remote.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventories	-4	Inventories
	Inventories consisted of the following at December 31, (amounts in thousands):
			2014		2013
	New equipment		$	108,891	$	89,833
	Used equipment			5,772		5,558
	Parts, supplies and other			19,324		16,249
	Total inventories, net		$	133,987	$	111,640
	The above amounts are net of reserves for inventory obsolescence at December 31, 2014 and 2013 totaling $0.6 million and $0.6 million, respectively.

Property_and_Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property and Equipment	-5	Property and Equipment
	Net property and equipment consisted of the following at December 31, (amounts in thousands):
			2014			2013
	Land		$	7,368		$	6,833
	Transportation equipment			67,268			60,987
	Building and leasehold improvements			53,021			39,253
	Office and computer equipment			51,542			46,556
	Machinery and equipment			12,628			10,757
	Property under capital leases			3,217			3,217
	Construction in progress			3,240			6,894
				198,284			174,497
	Less accumulated depreciation and amortization			(88,376	)		(75,994	)
	Total net property and equipment		$	109,908		$	98,503
	Total depreciation and amortization on property and equipment was $20.5 million, $17.0 million and $13.5 million for the years ended December 31, 2014, 2013 and 2012, respectively. Included in the office and computer equipment category above at December 31, 2014 and 2013 is approximately $26.9 million of capitalized costs, including $0.6 million of capitalized interest, related to the implementation of our enterprise resource planning system. Unamortized computer software costs related to the enterprise resource planning system at December 31, 2014 and 2013 was approximately $7.6 million and $11.4 million, respectively, while related amortization expense in 2014 and 2013 totaled approximately $3.8 million each year. The enterprise resource planning system was substantially complete and ready for its intended use on or around January 19, 2010. Interest costs capitalized for the year ended December 31, 2012 was $0.2 million. Amounts capitalized in 2012 relate primarily to the construction of the Company’s new corporate headquarters and the consolidation of the Company’s Baton Rouge and Gonzales, Louisiana branch facilities, which was completed in the fourth quarter of 2012.

Manufacturer_Flooring_Plans_Pa

Manufacturer Flooring Plans Payable	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Manufacturer Flooring Plans Payable	-6	Manufacturer Flooring Plans Payable
	Manufacturer flooring plans payable are financing arrangements for inventory and rental equipment. The interest cost incurred on the manufacturer flooring plans ranged between 0% to the prime rate (3.25% at December 31, 2014) plus an applicable margin at December 31, 2014. Certain manufacturer flooring plans provide for a one to twelve-month reduced interest rate term or a deferred payment period. We recognize interest expense based on the effective interest method. We make payments in accordance with the original terms of the financing agreements. However, we routinely sell equipment that is financed under manufacturer flooring plans prior to the original maturity date of the financing agreement. The related manufacturer flooring plan payable is then paid at the time the equipment being financed is sold. The manufacturer flooring plans payable are secured by the equipment being financed.
	Maturities (based on original financing terms) of the manufacturer flooring plans payable as of December 31, 2014 for each of the next five years ending December 31 are as follows (amounts in thousands):
	2015		$	48,556
	2016			43,669
	2017			1,375
	2018			—
	2019			—
	Thereafter			—
	Total		$	93,600

Accrued_Expenses_Payable_and_O

Accrued Expenses Payable and Other Liabilities	12 Months Ended
	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued Expenses Payable and Other Liabilities	-7	Accrued Expenses Payable and Other Liabilities
	Accrued expenses payable and other liabilities consisted of the following at December 31, (amounts in thousands):
			2014		2013
	Payroll and related liabilities		$	23,663	$	20,665
	Sales, use and property taxes			7,722		7,712
	Accrued interest			15,329		15,101
	Accrued insurance			3,931		3,243
	Deferred revenue			5,195		4,268
	Other			4,708		3,450
	Total accrued expenses payable and other liabilities		$	60,548	$	54,439

Senior_Unsecured_Notes

Senior Unsecured Notes	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Senior Unsecured Notes	-8	Senior Unsecured Notes
	On August 20, 2012, the Company closed on its offering of $530 million aggregate principal amount of 7% senior notes due 2022 (the “New Notes”) in an unregistered offering. The New Notes and related guarantees were offered in a private placement solely to qualified institutional buyers in reliance on Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), or outside the United States to persons other than “U.S. persons” in compliance with Regulation S under the Securities Act.
	Net proceeds, after deducting $9.3 million of initial purchasers’ discount, to the Company from the sale of the New Notes totaled approximately $520.7 million. The Company used a portion of the net proceeds from the sale of the New Notes to repurchase $158.7 million of its $250 million aggregate principal amount of 8 3/8% Senior Notes due 2016 (the “Old Notes”) in early settlement of a tender offer and consent solicitation (the “Tender Offer”) that the Company launched on August 6, 2012. Holders who tendered their Old Notes prior to the early tender deadline received $1,031.67 per $1,000 principal amount of Old Notes tendered, plus accrued and unpaid interest to the date of repurchase. Having received the requisite consents from the holders of the Old Notes in the Tender Offer, the Company, certain of its subsidiaries and The Bank of New York Mellon Trust Company, N.A., as trustee, executed a supplemental indenture (the “Supplemental Indenture”) amending the indenture relating to the Old Notes. The Supplemental Indenture eliminated substantially all of the restrictive covenants and certain events of default from the indenture relating to the Old Notes. Also on August 20, 2012, the Company satisfied and discharged its obligations under the indenture relating to the Old Notes and issued a notice of redemption for the remaining outstanding principal amount of the Old Notes. On September 19, 2012, the Company redeemed the remaining $91.3 million principal amount outstanding of the Old Notes at a redemption price equal to 102.792% of the aggregate principal amount of the Old Notes to be redeemed, plus accrued and unpaid interest on the Old Notes to the redemption date.
	The Company used the remaining net proceeds of the offering of the New Notes to pay on September 19, 2012 a special, one-time cash dividend. Actual dividends paid totaled approximately $244.4 million, representing $7.00 per share paid on 34,911,455 outstanding shares of common stock of the Company. Dividends on 232,431 outstanding shares of non-vested common stock totaling an estimated $1.5 million are to be paid upon vesting of those shares pursuant to their respective stock awards’ terms and conditions.
	In connection with the above transactions, the Company recorded a one-time loss on the early extinguishment of debt in 2012 of approximately $10.2 million, or approximately $6.6 million after-tax, reflecting payment of $5.0 million of tender premiums and $2.6 million to redeem the Old Notes that remained outstanding following completion of the Tender Offer, combined with the write-off of approximately $2.6 million of unamortized deferred financing costs related to the Old Notes. Transaction costs incurred in connection with the offering of the New Notes totaled approximately $1.7 million.
	The New Notes were issued at par and require semiannual interest payments on March 1st and September 1st of each year, commencing on March 1, 2013. No principal payments are due until maturity (September 1, 2022).
	The New Notes are redeemable, in whole or in part, at any time on or after September 1, 2017 at specified redemption prices plus accrued and unpaid interest to the date of redemption. We may redeem up to 35% of the aggregate principal amount of the New Notes before September 1, 2015 with the net cash proceeds from certain equity offerings. We may also redeem the New Notes prior to September 1, 2017 at a specified “make-whole” redemption price plus accrued and unpaid interest to the date of redemption.
	The New Notes rank equally in right of payment to all of our existing and future senior indebtedness and rank senior to any of our subordinated indebtedness. The New Notes are unconditionally guaranteed on a senior unsecured basis by all of our current and future significant domestic restricted subsidiaries. In addition, the New Notes are effectively subordinated to all of our and the guarantors’ existing and future secured indebtedness, including the Credit Facility, to the extent of the assets securing such indebtedness, and are structurally subordinated to all of the liabilities and preferred stock of any of our subsidiaries that do not guarantee the New Notes.
	If we experience a change of control, we will be required to offer to purchase the New Notes at a repurchase price equal to 101% of the principal amount, plus accrued and unpaid interest to the date of repurchase.
	The indenture governing the New Notes contains certain covenants that, among other things, limit our ability and the ability of our restricted subsidiaries to: (i) incur additional indebtedness, assume a guarantee or issue preferred stock; (ii) pay dividends or make other equity distributions or payments to or affecting our subsidiaries; (iii) purchase or redeem our capital stock; (iv) make certain investments; (v) create liens; (vi) sell or dispose of assets or engage in mergers or consolidations; (vii) engage in certain transactions with subsidiaries or affiliates; (viii) enter into sale-leaseback transactions; and (ix) engage in certain business activities. Each of the covenants is subject to exceptions and qualifications. As of December 31, 2013, we were in compliance with these covenants.
	On February 4, 2013, the Company closed on its offering of $100 million aggregate principal amount of 7% senior notes due 2022 (the “Add-on Notes”) in an unregistered offering through a private placement. The Add-on Notes were priced at 108.5% of the principal amount. Net proceeds from the offering of the Add-on Notes, including accrued interest from August 20, 2012, totaled approximately $110.4 million. The Company used the proceeds from the offering to repay indebtedness outstanding under its Credit Facility and for the payment of fees and expenses related to the offering.
	The Add-on Notes bear interest at a rate of 7% per year and mature on September 1, 2022. Interest on the Add-on Notes accrues from August 20, 2012 and is payable on each March 1 and September 1, commencing March 1, 2013. No principal payments are due until maturity.
	The Add-on Notes are redeemable, in whole or in part, at any time on or after September 1, 2017 at specified redemption prices plus accrued and unpaid interest to the date of redemption. We may redeem up to 35% of the aggregate principal amount of the Add-on Notes before September 1, 2015 with the net cash proceeds from certain equity offerings. We may also redeem the Add-on Notes prior to September 1, 2017 at a specified “make-whole” redemption price plus accrued and unpaid interest to the date of redemption.
	The Add-on Notes are our senior unsecured obligations and rank equally in right of payment to all of our existing and future senior indebtedness and rank senior to any of our subordinated indebtedness. The Add-on Notes are unconditionally guaranteed on a senior unsecured basis by all of our current and future significant domestic restricted subsidiaries. In addition, the Add-on Notes are effectively subordinated to all of our and the guarantors’ existing and future secured indebtedness, including the Credit Facility, to the extent of the assets securing such indebtedness, and are structurally subordinated to all of the liabilities and preferred stock of any of our subsidiaries that do not guarantee the Add-on Notes. The Add-on Notes were issued as additional notes under an indenture dated as of August 20, 2012 pursuant to which the Company previously issued the New Notes as described above. The Add-on Notes have identical terms to, rank equally with, and form a part of a single class of securities with the New Notes.
	If we experience a change of control, we will be required to offer to purchase the Add-on Notes at a repurchase price equal to 101% of the principal amount, plus accrued and unpaid interest to the date of repurchase.
	On April 1, 2013, the Company launched an offer to exchange the New and Add-on Notes and guarantees for registered, publicly tradable notes and guarantees that have terms identical in all material respects to the New and Add-on Notes (except that the exchange notes will not contain any transfer restrictions). This exchange offer closed on April 30, 2013.
	The following table reconciles our Senior Secured Notes to our Consolidated Balance Sheets (amounts in thousands):
	Balance at December 31, 2012		$	521,065
	Aggregate principal amount issued on February 4, 2013			100,000
	Premium on notes issued			8,500
	Initial purchaser’s discount			(1,250	)
	Accretion of discount through December 31, 2013			1,044
	Amortization of note premium through December 31, 2013			(813	)
	Balance at December 31, 2013		$	628,546
	Accretion of discount through December 31, 2014			1,055
	Amortization of note premium through December 31, 2014			(887	)
	Balance at December 31, 2014		$	628,714

Senior_Secured_Credit_Facility

Senior Secured Credit Facility	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Senior Secured Credit Facility	-9	Senior Secured Credit Facility
	We and our subsidiaries are parties to a $602.5 million senior secured credit facility (the “Credit Facility”) with General Electric Capital Corporation as agent, and the lenders named therein (the “Lenders”).
	On May 21, 2014, we amended, extended and restated the Credit Facility by entering into the Fourth Amended and Restated Credit Agreement (the “Amended and Restated Credit Agreement”) by and among the Company, Great Northern Equipment, Inc., H&E Equipment Services (California), LLC, the other credit parties named therein, the lenders named therein, General Electric Capital Corporation, as administrative agent, Bank of America, N.A. as co-syndication agent and documentation agent, Wells Fargo Capital Finance, LLC, as co-syndication agent and Deutsche Bank Securities Inc. as joint lead arranger and joint bookrunner.
	The Amended and Restated Credit Agreement, among other things, (i) extends the maturity date of the Credit Facility from February 29, 2017 to May 21, 2019, (ii) increases the uncommitted incremental revolving capacity from $130 million to $150 million, (iii) permits a like-kind exchange program under Section 1031 of the Internal Revenue Code of 1986, as amended, (iv) provides that the unused commitment fee margin will be either 0.50%, 0.375% or 0.25%, depending on the ratio of the average of the daily closing balances of the aggregate revolving loans, swing line loans and letters of credit outstanding during each month to the aggregate commitments for the revolving loans, swing line loans and letters of credit, (v) lowers the interest rate (a) in the case of index rate revolving loans, to the index rate plus an applicable margin of 0.75% to 1.25% depending on the leverage ratio and (b) in the case of LIBOR revolving loans, to LIBOR plus an applicable margin of 1.75% to 2.25%, depending on the leverage ratio, (vi) lowers the margin applicable to the letter of credit fee to between 1.75% and 2.25%, depending on the leverage ratio, and (vii) permits, under certain conditions, for the payment of dividends and/or stock repurchases or redemptions on the capital stock of the Company of up to $75 million per calendar year and further additionally permits the payment of the special cash dividend of $7.00 per share previously declared by the Company on August 20, 2012 to the holders of outstanding restricted stock of the Company following the declared payment date with such permission not tied to the vesting of such restricted stock (which includes the Company’s payment in June 2014 of all amounts that remained payable to the holders of the restricted stock of the Company with respect to such special dividend that was otherwise payable following the applicable vesting dates in May and July 2014 and 2015).
	As of December 31, 2014, we were in compliance with our financial covenants under the Credit Facility. At December 31, 2014, the Company could borrow up to an additional $136.1 million and remain in compliance with the debt covenants under the Company’s credit facility.
	At December 31, 2014, the interest rate on the Credit Facility was based on a 3.25% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points. The weighted average interest rate at December 31, 2014 was approximately 2.5%. At February 20, 2015, we had $357.9 million of available borrowings under our Credit Facility, net of $7.2 million of outstanding letters of credit.
	On February 5, 2015, we entered into an amendment of the Credit Facility which increased the total amount of revolving loan commitments under the Amended and Restated Credit Agreement from $402.5 million to $602.5 million.

Capital_Lease_Obligations

Capital Lease Obligations	12 Months Ended
	Dec. 31, 2014
Leases [Abstract]
Capital Lease Obligations	-10	Capital Lease Obligations
	As of December 31, 2013, we had two capital lease obligations, expiring in 2022 and 2029, respectively. Future minimum capital lease payments, in the aggregate, existing at December 31, 2014 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):
	2015		$	333
	2016			333
	2017			333
	2018			333
	2019			333
	Thereafter			1,297
	Total minimum lease payments			2,962
	Less: amount representing interest			(863	)
	Present value of minimum lease payments		$	2,099

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Taxes	-11	Income Taxes
	Our income tax provision for the years ended December 31, 2014, 2013 and 2012, consists of the following (amounts in thousands):
			Current			Deferred			Total
	Year ended December 31, 2014:
	U.S. Federal		$	576		$	30,753		$	31,329
	State			151			6,065			6,216
			$	727		$	36,818		$	37,545
	Year ended December 31, 2013:
	U.S. Federal		$	1,262		$	16,306		$	17,568
	State			1,860			1,579			3,439
			$	3,122		$	17,885		$	21,007
	Year ended December 31, 2012:
	U.S. Federal		$	—		$	13,187		$	13,187
	State			400			2,025			2,425
			$	400		$	15,212		$	15,612
	Significant components of our deferred income tax assets and liabilities as of December 31 are as follows (amounts in thousands):
			2014			2013
	Deferred tax assets:
	Accounts receivable		$	1,246		$	1,388
	Inventories			252			253
	Net operating losses			11,978			10,802
	AMT and general business tax credits			3,210			2,619
	Sec 263A costs			1,491			1,243
	Accrued liabilities			4,279			4,109
	Deferred compensation			2,089			1,932
	Accrued interest			606			580
	Stock-based compensation			304			471
	Goodwill and intangible assets			2,659			3,988
	Other assets			91			37
				28,205			27,422
	Deferred tax liabilities:
	Property and equipment			(151,703	)		(114,107	)
	Investments			(1,612	)		(1,606	)
				(153,315	)		(115,713	)
	Net deferred tax liabilities		$	(125,110	)	$	(88,291	)
	The reconciliation between income taxes computed using the statutory federal income tax rate of 35% to the actual income tax expense (benefit) is below for the years ended December 31 (amounts in thousands):
			2014			2013			2012
	Computed tax at statutory rates		$	32,439		$	22,801		$	15,557
	Permanent items - other			1,069			716			741
	Permanent items - excess of tax deductible goodwill			—			(4,673	)		(2,130	)
	State income tax, net of federal tax effect			4,046			2,651			1,592
	Increase in uncertain tax positions			(9	)		(488	)		(148	)
	Other			—			—			—
			$	37,545		$	21,007		$	15,612
	At December 31, 2014, we had available federal net operating loss carry forwards of approximately $61.0 million, which expire in varying amounts from 2029 through 2034. We also had federal alternative minimum tax credit carry forwards at December 31, 2014 of approximately $2.7 million which do not expire and $0.5 million general business credit carry forwards that expire in varying amounts from 2025 and 2029.
	Management has concluded that it is more likely than not that the deferred tax assets are fully realizable through future reversals of existing taxable temporary differences and future taxable income. Therefore, a valuation allowance is not required to reduce the deferred tax assets as of December 31, 2014.
	A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follow (in thousands):
			2014			2013
	Gross unrecognized tax benefits at January 1		$	5,943		$	6,515
	Increases in tax positions taken in prior years			42			11
	Decreases in tax positions taken in prior years			—			(84	)
	Increases in tax positions taken in current year			—			—
	Decreases for tax positions taken in current year			—			—
	Settlements with taxing authorities			—			(285	)
	Lapse in statute of limitations			(23	)		(214	)
	Gross unrecognized tax benefits at December 31		$	5,962		$	5,943
	The gross amount of unrecognized tax benefits as of December 31, 2014 includes approximately $0.2 million of net unrecognized tax benefits that, if recognized, would affect the effective income tax rate. Consistent with our historical financial reporting, to the extent we incur interest income, interest expense, or penalties related to unrecognized income tax benefits, they are recorded in “Other net income or expense.” At this time, we do not expect to recognize significant increases or decreases in unrecognized tax benefits during the next twelve months.
	Our U.S. federal tax returns for 2011 and subsequent years remain subject to examination by tax authorities. We are also subject to examination in various state jurisdictions for 2008 and subsequent years.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	-12	Commitments and Contingencies
	Operating Leases
	As of December 31, 2014, we lease certain real estate related to our branch facilities as well as certain office equipment under non-cancelable operating lease agreements expiring at various dates through 2029. Our real estate leases provide for varying terms, including customary renewal options and base rental escalation clauses, for which the related rent expense is accounted for on a straight-line basis during the terms of the respective leases. Additionally, certain real estate leases may require us to pay maintenance, insurance, taxes and other expenses in addition to the stated rental payments. Rent expense on property leases and equipment leases under non-cancelable operating lease agreements for the years ended December 31, 2014, 2013 and 2012 amounted to approximately $13.0 million, $12.4 million and $12.8 million, respectively.
	Future minimum operating lease payments existing at December 31, 2013 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):
	2015		$	13,719
	2016			14,162
	2017			11,823
	2018			10,631
	2019			10,307
	Thereafter			73,361
			$	134,003
	Legal Matters
	We are also involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, after consultation with legal counsel, the ultimate disposition of these various matters will not have a material adverse effect on the Company’s consolidated financial position, results of operations or liquidity.
	Letters of Credit
	The Company had outstanding letters of credit issued under its Credit Facility totaling $6.5 million as of December 31, 2014 and 2013, respectively. The 2014 letter of credit expired in January 2015 and was renewed for $7.2 million for a one-year period expiring in January 2016.

Employee_Benefit_Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Employee Benefit Plan	-13	Employee Benefit Plan
	We offer substantially all of our employees’ participation in a qualified 401(k)/profit-sharing plan in which we match employee contributions up to predetermined limits for qualified employees as defined by the plan. For the years ended December 31, 2014, 2013 and 2012, we contributed to the plan, net of employee forfeitures, $1.7 million, $1.7 million and $1.4 million, respectively.

Deferred_Compensation_Plans

Deferred Compensation Plans	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Deferred Compensation Plans	-14	Deferred Compensation Plans
	In 2001, we assumed in a business combination nonqualified employee deferred compensation plans under which certain employees had previously elected to defer a portion of their annual compensation. Upon assumption of the plans, the plans were amended to not allow further participant compensation deferrals. Compensation previously deferred under the plans is payable upon the termination, disability or death of the participants. At December 31, 2014, we had obligations remaining under one deferred compensation plan. All other plans have terminated pursuant to the provisions of each respective plan. The remaining plan accumulates interest each year at a bank’s prime rate in effect at the beginning of January of each year. This rate remains constant throughout the year. The effective rate for the 2014 calendar plan year was 3.25%. The aggregate deferred compensation payable at December 31, 2014 and December 31, 2013 was approximately $2.1 million and $2.0 million, respectively. Included in these amounts at December 31, 2014 and 2013 was accrued interest of $1.6 million and $1.5 million, respectively.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions	-15	Related Party Transactions
	John M. Engquist, our Chief Executive Officer, and his sister, Kristan Engquist Dunne, each have a 29.2% beneficial ownership interest in a joint venture, from which we previously leased our Baton Rouge, Louisiana branch facility during the year ended December 31, 2012. Four trusts in the names of the children of John M. Engquist and Kristan Engquist Dunne hold in equal amounts interests totaling 16.6% of such joint venture. The remaining 25% interest is beneficially owned by Mr. Engquist’s mother. We paid such entity a total of $0.2 million for the year ended December 31, 2012. The lease on the Baton Rouge facility expired on its terms effective December 31, 2012.
	Mr. Engquist has a 50.0% ownership interest in T&J Partnership from which we lease our Shreveport, Louisiana facility. Mr. Engquist’s mother beneficially owns 50% of the entity. In 2014, 2013 and 2012, we paid T&J Partnership a total of approximately $0.2 million each year in lease payments.
	During the years ended December 31, 2013 and 2012, we were party to aircraft charter arrangements with Gulf Wide Aviation, in which Mr. Engquist has a 62.5% ownership interest. Mr. Engquist’s mother and sister hold interests of 25% and 12.5%, respectively, in this entity. Under those arrangements, we paid an hourly rate plus fuel and expenses to Gulf Wide Aviation as well as a management service fee to an unrelated third party for the use of the aircraft by various members of our management. In each of the years ended December 31, 2013 and 2012, our payments in respect of charter (and related) costs to Gulf Wide Aviation totaled approximately $0.2 million and $0.5 million, respectively. During the third quarter of 2013, the Company ceased operating under the Gulf Wide Aviation charter arrangement in accordance with the terms thereof and began using charter services from an unaffiliated third party.
	Mr. Engquist has a 31.25% ownership interest in Perkins-McKenzie Insurance Agency, Inc. (“Perkins-McKenzie”), an insurance brokerage firm. Mr. Engquist’s mother and sister have a 12.5% and 6.25% interest, respectively, in Perkins-McKenzie. Perkins-McKenzie brokers a substantial portion of our commercial liability insurance. As the broker, Perkins-McKenzie receives from our insurance provider as a commission a portion of the premiums we pay to the insurance provider. Commissions paid to Perkins-McKenzie on our behalf as insurance broker totaled approximately $0.8 million, $0.7 million and $0.6 million for the years ended December 31, 2014, 2013 and 2012, respectively.
	We purchase products and services from, and sell products and services to, B-C Equipment Sales, Inc., in which Mr. Engquist has a 50% ownership interest. In each of the years ended December 31, 2014, 2013 and 2012, our purchases totaled approximately $0.2 million, $0.2 million and $0.1 million, respectively, and our sales to B-C Equipment Sales, Inc. totaled approximately $0.1 million, $0.2 million and $0.1 million, respectively.
	Effective as of April 30, 2012, we entered into an Amendment to the Consulting Agreement, dated April 30, 2007, between the Company and Gary W. Bagley, Chairman of the Board of the Company (the “Agreement Amendment”, and the consulting agreement as amended by the Agreement Amendment, the “Consulting Agreement”). This Agreement Amendment extended the term of Mr. Bagley’s engagement as a consultant through December 31, 2012. The Consulting Agreement expired in accordance with its terms on December 31, 2012.
	This Consulting Agreement provided for, among other things:
		•	a consulting fee of $167,000 per year together with a cost-of-living increase of 4% compounded annually, plus reimbursement of all reasonable and actual out-of-pocket expenses;
		•	welfare benefits, including medical, dental, life and disability insurance; and
		•	the protection of confidential information obtained during employment.
	We expensed approximately $0.2 million for the year ended December 31, 2012 related to the Consulting Agreement.

Summarized_Quarterly_Financial

Summarized Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Summarized Quarterly Financial Data (Unaudited)	-16	Summarized Quarterly Financial Data (Unaudited)
	The following is a summary of our unaudited quarterly financial results of operations for the years ended December 31, 2014 and 2013 (amounts in thousands, except per share amounts):
			First		Second		Third		Fourth
			Quarter		Quarter		Quarter		Quarter
	2014:00:00
	Total revenues		$	237,229	$	280,378	$	275,044	$	297,761
	Income from operations			24,591		37,942		39,993		41,218
	Income before provision for income taxes			12,247		25,364		27,115		27,958
	Net income			7,436		15,726		15,300		16,677
	Basic net income per common share(1)			0.21		0.45		0.43		0.47
	Diluted net income per common share(1)			0.21		0.45		0.43		0.47
			First		Second		Third		Fourth
			Quarter		Quarter		Quarter		Quarter
	2013:00:00
	Total revenues		$	212,388	$	245,340	$	270,449	$	259,579
	Income from operations			18,716		28,912		33,932		33,763
	Income before provision for income taxes			6,951		16,028		20,976		21,192
	Net income			4,777		10,809		13,953		14,601
	Basic net income per common share(1)			0.14		0.31		0.4		0.42
	Diluted net income per common share(1)			0.14		0.31		0.4		0.41
	(1)	Because of the method used in calculating per share data, the summation of quarterly per share data may not necessarily total to the per share data computed for the entire year.

Segment_Information

Segment Information	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Segment Information	-17	Segment Information
	We have identified five reportable segments: equipment rentals, new equipment sales, used equipment sales, parts sales and service revenues. These segments are based upon how management of the Company allocates resources and assesses performance. Non-segmented revenues and non-segmented costs relate to equipment support activities including transportation, hauling, parts freight and damage-waiver charges and are not allocated to the other reportable segments. There were no sales between segments for any of the periods presented. Selling, general, and administrative expenses as well as all other income and expense items below gross profit are not generally allocated to our reportable segments.
	We do not compile discrete financial information by our segments other than the information presented below. The following table presents information about our reportable segments (amounts in thousands):
			Years Ended December 31,
			2014		2013		2012
	Segment Revenues:
	Equipment rentals		$	404,110	$	338,935	$	288,641
	New equipment sales			328,036		294,768		241,721
	Used equipment sales			123,173		141,560		104,563
	Parts sales			113,732		103,174		99,621
	Services revenues			61,292		56,694		56,554
	Total segmented revenues			1,030,343		935,131		791,100
	Non-Segmented revenues			60,069		52,625		46,215
	Total revenues		$	1,090,412	$	987,756	$	837,315
	Segment Gross Profit:
	Equipment rentals		$	196,139	$	161,649	$	135,623
	New equipment sales			38,510		31,881		27,524
	Used equipment sales			38,237		40,867		30,575
	Parts sales			32,626		28,933		27,298
	Services revenues			39,785		35,660		34,577
	Total gross profit from segmented revenues			345,297		298,990		255,597
	Non-Segmented gross profit			2,641		2,846		1,705
	Total gross profit		$	347,938	$	301,836	$	257,302
			December 31,
			2014		2013
	Segment identified assets:
	Equipment sales		$	114,664	$	95,392
	Equipment rentals			889,706		688,710
	Parts and service			19,324		16,248
	Total segment identified assets			1,023,694		800,350
	Non-Segmented identified assets			335,110		289,990
	Total assets		$	1,358,804	$	1,090,340
	The Company operates primarily in the United States and our sales to international customers for the years ended December 31, 2014, 2013 and 2012 were 0.3%, 1.2% and 2.1%, respectively, of total revenues for the periods presented. No one customer accounted for more than 10% of our revenues on an overall or segmented basis for any of the periods presented.

Consolidating_Financial_Inform

Consolidating Financial Information of Guarantor Subsidiaries	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Consolidating Financial Information of Guarantor Subsidiaries	-18	Consolidating Financial Information of Guarantor Subsidiaries
	All of the indebtedness of H&E Equipment Services, Inc. is guaranteed by GNE Investments, Inc. and its wholly-owned subsidiary Great Northern Equipment, Inc., H&E Equipment Services (California), LLC, H&E California Holding, Inc., H&E Equipment Services (Mid-Atlantic), Inc. and H&E Finance Corp. The guarantor subsidiaries are all wholly-owned and the guarantees, made on a joint and several basis, are full and unconditional (subject to subordination provisions and subject to a standard limitation which provides that the maximum amount guaranteed by each guarantor will not exceed the maximum amount that can be guaranteed without making the guarantee void under fraudulent conveyance laws). There are no restrictions on H&E Equipment Services, Inc.’s ability to obtain funds from the guarantor subsidiaries by dividend or loan.
	The consolidating financial statements of H&E Equipment Services, Inc. and its subsidiaries are included below. The financial statements for H&E Finance Corp. are not included within the consolidating financial statements because H&E Finance Corp. has no assets or operations.
	CONDENSED CONSOLIDATING BALANCE SHEET
			As of December 31, 2014
			H&E Equipment			Guarantor			Elimination			Consolidated
			Services			Subsidiaries
			(Amounts in thousands)
	Assets:
	Cash		$	15,861		$	—		$	—		$	15,861
	Receivables, net			137,197			27,138			—			164,335
	Inventories, net			123,410			10,577			—			133,987
	Prepaid expenses and other assets			9,027			119			—			9,146
	Rental equipment, net			748,353			141,353			—			889,706
	Property and equipment, net			98,279			11,629			—			109,908
	Deferred financing costs, net			4,664			—			—			4,664
	Investment in guarantor subsidiaries			216,540			—			(216,540	)		—
	Goodwill			1,671			29,526			—			31,197
	Total assets		$	1,355,002		$	220,342		$	(216,540	)	$	1,358,804
	Liabilities and Stockholders’ Equity:
	Amount due on senior secured credit facility		$	259,919		$	—		$	—		$	259,919
	Accounts payable			50,661			2,680			—			53,341
	Manufacturer flooring plans payable			93,600			—			—			93,600
	Dividends payable			23			(23	)		—			—
	Accrued expenses payable and other liabilities			61,502			(954	)		—			60,548
	Senior unsecured notes			628,714			—			—			628,714
	Capital leases payable			—			2,099			—			2,099
	Deferred income taxes			125,110			—			—			125,110
	Deferred compensation payable			2,106			—			—			2,106
	Total liabilities			1,221,635			3,802			—			1,225,437
	Stockholders’ equity			133,367			216,540			(216,540	)		133,367
	Total liabilities and stockholders’ equity		$	1,355,002		$	220,342		$	(216,540	)	$	1,358,804
	CONDENSED CONSOLIDATING BALANCE SHEET
			As of December 31, 2013
			H&E Equipment			Guarantor			Elimination			Consolidated
			Services			Subsidiaries
			(Amounts in thousands)
	Assets:
	Cash		$	17,607		$	—		$	—		$	17,607
	Receivables, net			114,525			17,445			—			131,970
	Inventories, net			102,125			9,515			—			111,640
	Prepaid expenses and other assets			5,853			171			—			6,024
	Rental equipment, net			582,721			105,989			—			688,710
	Property and equipment, net			85,826			12,677			—			98,503
	Deferred financing costs, net			4,689			—			—			4,689
	Investment in guarantor subsidiaries			165,703			—			(165,703	)		—
	Goodwill			1,671			29,526			—			31,197
	Total assets		$	1,080,720		$	175,323		$	(165,703	)	$	1,090,340
	Liabilities and Stockholders’ Equity:
	Amount due on senior secured credit facility		$	102,460		$	—		$	—		$	102,460
	Accounts payable			60,787			6,992			—			67,779
	Manufacturer flooring plans payable			49,062			—			—			49,062
	Dividends payable			656			(23	)		—			633
	Accrued expenses payable and other liabilities			54,066			373			—			54,439
	Senior unsecured notes			628,546			—			—			628,546
	Capital leases payable			—			2,278			—			2,278
	Deferred income taxes			88,291			—			—			88,291
	Deferred compensation payable			2,040			—			—			2,040
	Total liabilities			985,908			9,620			—			995,528
	Stockholders’ equity			94,812			165,703			(165,703	)		94,812
	Total liabilities and stockholders’ equity		$	1,080,720		$	175,323		$	(165,703	)	$	1,090,340
	CONDENSED CONSOLIDATING STATEMENT OF INCOME
			Year Ended December 31, 2014
			H&E Equipment			Guarantor			Elimination			Consolidated
Services			Subsidiaries
		(Amounts in thousands)
Revenues:
Equipment rentals		$	338,708		$	65,402		$	—		$	404,110
New equipment sales			278,869			49,167			—			328,036
Used equipment sales			99,864			23,309			—			123,173
Parts sales			99,013			14,719			—			113,732
Services revenues			52,227			9,065			—			61,292
Other			49,510			10,559			—			60,069
Total revenues			918,191			172,221			—			1,090,412
Cost of revenues:
Rental depreciation			122,763			23,292			—			146,055
Rental expense			50,832			11,084			—			61,916
New equipment sales			245,423			44,103			—			289,526
Used equipment sales			68,739			16,197			—			84,936
Parts sales			70,769			10,337			—			81,106
Services revenues			18,231			3,276			—			21,507
Other			46,851			10,577			—			57,428
Total cost of revenues			623,608			118,866			—			742,474
Gross profit (loss):
Equipment rentals			165,113			31,026			—			196,139
New equipment sales			33,446			5,064			—			38,510
Used equipment sales			31,125			7,112			—			38,237
Parts sales			28,244			4,382			—			32,626
Services revenues			33,996			5,789			—			39,785
Other			2,659			(18	)		—			2,641
Gross profit			294,583			53,355			—			347,938
Selling, general and administrative expenses			170,449			36,031			—			206,480
Equity in earnings of guarantor subsidiaries			5,711			—			(5,711	)		—
Gain from sales of property and equipment, net			1,870			416			—			2,286
Income from operations			131,715			17,740			(5,711	)		143,744
Other income (expense):
Interest expense			(40,147	)		(12,206	)		—			(52,353	)
Other, net			1,116			177			—			1,293
Total other expense, net			(39,031	)		(12,029	)		—			(51,060	)
Income before income taxes			92,684			5,711			(5,711	)		92,684
Income tax expense			37,545			—			—			37,545
Net income		$	55,139		$	5,711		$	(5,711	)	$	55,139
CONDENSED CONSOLIDATING STATEMENT OF INCOME
		Year Ended December 31, 2013
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
Revenues:
Equipment rentals		$	280,700		$	58,235		$	—		$	338,935
New equipment sales			251,911			42,857			—			294,768
Used equipment sales			119,351			22,209			—			141,560
Parts sales			88,994			14,180			—			103,174
Services revenues			49,022			7,672			—			56,694
Other			43,341			9,284			—			52,625
Total revenues			833,319			154,437			—			987,756
Cost of revenues:
Rental depreciation			100,627			21,321			—			121,948
Rental expense			45,186			10,152			—			55,338
New equipment sales			224,051			38,836			—			262,887
Used equipment sales			84,881			15,812			—			100,693
Parts sales			64,167			10,074			—			74,241
Services revenues			18,272			2,762			—			21,034
Other			40,298			9,481			—			49,779
Total cost of revenues			577,482			108,438			—			685,920
Gross profit (loss):
Equipment rentals			134,887			26,762			—			161,649
New equipment sales			27,860			4,021			—			31,881
Used equipment sales			34,470			6,397			—			40,867
Parts sales			24,827			4,106			—			28,933
Services revenues			30,750			4,910			—			35,660
Other			3,043			(197	)		—			2,846
Gross profit			255,837			45,999			—			301,836
Selling, general and administrative expenses			155,881			33,181			—			189,062
Equity in earnings of guarantor subsidiaries			2,497			—			(2,497	)		—
Gain from sales of property and equipment, net			2,220			329			—			2,549
Income from operations			104,673			13,147			(2,497	)		115,323
Other income (expense):
Interest expense			(40,662	)		(10,742	)		—			(51,404	)
Other, net			1,136			92			—			1,228
Total other expense, net			(39,526	)		(10,650	)		—			(50,176	)
Income before income taxes			65,147			2,497			(2,497	)		65,147
Income tax expense			21,007			—			—			21,007
Net income		$	44,140		$	2,497		$	(2,497	)	$	44,140
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS
		Year Ended December 31, 2012
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
Revenues:
Equipment rentals		$	237,171		$	51,470		$	—		$	288,641
New equipment sales			212,544			29,177			—			241,721
Used equipment sales			83,742			20,821			—			104,563
Parts sales			85,137			14,484			—			99,621
Services revenues			49,037			7,517			—			56,554
Other			37,908			8,307			—			46,215
Total revenues			705,539			131,776			—			837,315
Cost of revenues:
Rental depreciation			83,219			19,747			—			102,966
Rental expense			40,197			9,855			—			50,052
New equipment sales			188,251			25,946			—			214,197
Used equipment sales			58,604			15,384			—			73,988
Parts sales			61,988			10,335			—			72,323
Services revenues			19,362			2,615			—			21,977
Other			35,621			8,889			—			44,510
Total cost of revenues			487,242			92,771			—			580,013
Gross profit (loss):
Equipment rentals			113,755			21,868			—			135,623
New equipment sales			24,293			3,231			—			27,524
Used equipment sales			25,138			5,437			—			30,575
Parts sales			23,149			4,149			—			27,298
Services revenues			29,675			4,902			—			34,577
Other			2,287			(582	)		—			1,705
Gross profit			218,297			39,005			—			257,302
Selling, general and administrative expenses			139,775			29,878			—			169,653
Equity in loss of guarantor subsidiaries			(181	)		—			181			—
Gain from sales of property and equipment, net			1,216			376			—			1,592
Income from operations			79,557			9,503			181			89,241
Other income (expense):
Interest expense			(25,798	)		(9,743	)		—			(35,541	)
Loss on early extinguishment of debt			(10,180	)		—			—			(10,180	)
Other, net			869			59			—			928
Total other expense, net			(35,109	)		(9,684	)		—			(44,793	)
Income (loss) before income taxes			44,448			(181	)		181			44,448
Income tax expense			15,612			—			—			15,612
Net income (loss)		$	28,836		$	(181	)	$	181		$	28,836
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
		Year Ended December 31, 2014
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
Cash flows from operating activities:
Net income		$	55,139		$	5,711		$	(5,711	)	$	55,139
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment			18,025			2,434			—			20,459
Depreciation on rental equipment			122,763			23,292			—			146,055
Amortization of deferred financing costs			934			—			—			934
Accretion of note discount, net of premium amortization			168			—			—			168
Provision for losses on accounts receivable			2,428			431			—			2,859
Provision for inventory obsolescence			159			—			—			159
Provision for deferred income taxes			36,819			—			—			36,819
Stock-based compensation expense			2,598			—			—			2,598
Gain from sales of property and equipment, net			(1,870	)		(416	)		—			(2,286	)
Gain from sales of rental equipment, net			(28,750	)		(7,019	)		—			(35,769	)
Excess tax deficiency from stock-based awards			(24	)		—			—			(24	)
Equity in earnings of guarantor subsidiaries			(5,711	)		—			5,711			—
Changes in operating assets and liabilities:
Receivables, net			(25,100	)		(10,124	)		—			(35,224	)
Inventories, net			(61,693	)		(5,030	)		—			(66,723	)
Prepaid expenses and other assets			(3,174	)		52			—			(3,122	)
Accounts payable			(10,126	)		(4,312	)		—			(14,438	)
Manufacturer flooring plans payable			44,538			—			—			44,538
Accrued expenses payable and other liabilities			7,437			(1,327	)		—			6,110
Deferred compensation payable			66			—			—			66
Net cash provided by operating activities			154,626			3,692			—			158,318
Cash flows from investing activities:
Purchases of property and equipment			(30,849	)		(2,386	)		—			(33,235	)
Purchases of rental equipment			(299,387	)		(69,104	)		—			(368,491	)
Proceeds from sales of property and equipment			2,241			1,416			—			3,657
Proceeds from sales of rental equipment			79,991			21,435			—			101,426
Investment in subsidiaries			(45,126	)		—			45,126			—
Net cash used in investing activities			(293,130	)		(48,639	)		45,126			(296,643	)
Cash flows from financing activities:
Purchases of treasury stock			(1,467	)		—			—			(1,467	)
Dividends paid			(18,325	)		—			—			(18,325	)
Borrowing on senior secured credit facility			1,235,630			—			—			1,235,630
Payments on senior secured credit facility			(1,078,171	)		—			—			(1,078,171	)
Payments of deferred financing cost			(909	)		—			—			(909	)
Payments on capital lease obligations			—			(179	)		—			(179	)
Capital contributions			—			45,126			(45,126	)		—
Net cash provided by financing activities			136,758			44,947			(45,126	)		136,579
Net decrease in cash			(1,746	)		—			—			(1,746	)
Cash, beginning of year			17,607			—			—			17,607
Cash, end of year		$	15,861		$	—		$	—		$	15,861
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
		Year Ended December 31, 2013
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
Cash flows from operating activities:
Net income		$	44,140		$	2,497		$	(2,497	)	$	44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment			14,871			2,084			—			16,955
Depreciation on rental equipment			100,627			21,321			—			121,948
Amortization of deferred financing costs			1,094			—			—			1,094
Accretion of note discount, net of premium amortization			231			—			—			231
Provision for losses on accounts receivable			2,568			626			—			3,194
Provision for inventory obsolescence			220			—			—			220
Provision for deferred income taxes			16,702			—			—			16,702
Stock-based compensation expense			2,618			—			—			2,618
Gain from sales of property and equipment, net			(2,220	)		(329	)		—			(2,549	)
Gain from sales of rental equipment, net			(32,235	)		(6,340	)		—			(38,575	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill			877			—			—			877
Equity in earnings of guarantor subsidiaries			(2,497	)		—			2,497			—
Changes in operating assets and liabilities:
Receivables, net			8,252			(1,749	)		—			6,503
Inventories, net			(62,300	)		(5,454	)		—			(67,754	)
Prepaid expenses and other assets			(744	)		(71	)		—			(815	)
Accounts payable			26,000			5,659			—			31,659
Manufacturer flooring plans payable			(1,327	)		(450	)		—			(1,777	)
Accrued expenses payable and other liabilities			3,916			—			—			3,916
Deferred compensation payable			65			—			—			65
Net cash provided by operating activities			120,858			17,794			—			138,652
Cash flows from investing activities:
Purchases of property and equipment			(26,576	)		(2,903	)		—			(29,479	)
Purchases of rental equipment			(229,952	)		(37,513	)		—			(267,465	)
Proceeds from sales of property and equipment			2,363			396			—			2,759
Proceeds from sales of rental equipment			95,378			19,217			—			114,595
Investment in subsidiaries			(3,201	)		—			3,201			—
Net cash used in investing activities			(161,988	)		(20,803	)		3,201			(179,590	)
Cash flows from financing activities:
Excess tax benefit from stock-based awards			307			—			—			307
Purchases of treasury stock			(890	)		—			—			(890	)
Dividends paid			(832	)		(23	)		—			(855	)
Proceeds from issuance of senior unsecured notes			107,250			—			—			107,250
Borrowing on senior secured credit facility			1,058,990			—			—			1,058,990
Payments on senior secured credit facility			(1,114,249	)		—			—			(1,114,249	)
Payments of deferred financing cost			(733	)		—			—			(733	)
Payments on capital lease obligations			—			(169	)		—			(169	)
Capital contributions			—			3,201			(3,201	)		—
Net cash provided by financing activities			49,843			3,009			(3,201	)		49,651
Net increase in cash			8,713			—			—			8,713
Cash, beginning of year			8,894			—			—			8,894
Cash, end of year		$	17,607		$	—		$	—		$	17,607
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
		Year Ended December 31, 2012
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)		$	28,836		$	(181	)	$	181		$	28,836
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment			11,580			1,901			—			13,481
Depreciation on rental equipment			83,219			19,747			—			102,966
Amortization of deferred financing costs and note discount accretion			1,555			—			—			1,555
Amortization of intangible assets			—			66			—			66
Provision for losses on accounts receivable			—			3,480			—			3,480
Provision for inventory obsolescence			126			—			—			126
Provision for deferred income taxes			12,973			—			—			12,973
Stock-based compensation expense			1,862			—			—			1,862
Loss on early extinguishment of debt			10,180			—			—			10,180
Gain from sales of property and equipment, net			(1,216	)		(376	)		—			(1,592	)
Gain from sales of rental equipment, net			(24,123	)		(5,436	)		—			(29,559	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill			1,944			—			—			1,944
Equity in loss of guarantor subsidiaries			181			—			(181	)		—
Changes in operating assets and liabilities:
Receivables, net			(31,505	)		(8,303	)		—			(39,808	)
Inventories, net			(40,310	)		(2,827	)		—			(43,137	)
Prepaid expenses and other assets			(9	)		25			—			16
Accounts payable			(24,308	)		(2,578	)		—			(26,886	)
Manufacturer flooring plans payable			(7,860	)		381			—			(7,479	)
Accrued expenses payable and other liabilities			12,363			(331	)		—			12,032
Deferred compensation payable			(33	)		—			—			(33	)
Net cash provided by operating activities			35,455			5,568			—			41,023
Cash flows from investing activities:
Purchases of property and equipment			(34,181	)		(3,180	)		—			(37,361	)
Purchases of rental equipment			(224,802	)		(43,427	)		—			(268,229	)
Proceeds from sales of property and equipment			1,574			484			—			2,058
Proceeds from sales of rental equipment			70,926			19,616			—			90,542
Investment in subsidiaries			(21,097	)		—			21,097			—
Net cash used in investing activities			(207,580	)		(26,507	)		21,097			(212,990	)
Cash flows from financing activities:
Excess tax benefit from stock-based awards			293			—			—			293
Purchases of treasury stock			(694	)		—			—			(694	)
Dividends paid			(244,381	)		—			—			(244,381	)
Principal payments on senior unsecured notes			(257,576	)		—			—			(257,576	)
Proceeds from issuance of senior unsecured notes			520,725			—			—			520,725
Borrowing on senior secured credit facility			1,032,285			—			—			1,032,285
Payments on senior secured credit facility			(890,621	)		—			—			(890,621	)
Payments of deferred financing cost			(3,227	)		—			—			(3,227	)
Payments on capital lease obligations			—			(158	)		—			(158	)
Capital contributions			—			21,097			(21,097	)		—
Net cash provided by financing activities			156,804			20,939			(21,097	)		156,646
Net decrease in cash			(15,321	)		—			—			(15,321	)
Cash, beginning of year			24,215			—			—			24,215
Cash, end of year		$	8,894		$	—		$	—		$	8,894

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Principles of Consolidation and Basis of Presentation

Principles of Consolidation and Basis of Presentation

Our consolidated financial statements include the financial position and results of operations of H&E Equipment Services, Inc. and its wholly-owned subsidiaries H&E Finance Corp., GNE Investments, Inc., Great Northern Equipment, Inc., H&E California Holding, Inc., H&E Equipment Services (California), LLC and H&E Equipment Services (Mid-Atlantic), Inc., collectively referred to herein as “we” or “us” or “our” or the “Company.”

All significant intercompany accounts and transactions have been eliminated in these consolidated financial statements. Business combinations are included in the consolidated financial statements from their respective dates of acquisition.

The nature of our business is such that short-term obligations are typically met by cash flows generated from long-term assets. Consequently, and consistent with industry practice, the accompanying consolidated balance sheets are presented on an unclassified basis.

Use of Estimates

Use of Estimates

We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reported period. These assumptions and estimates could have a material effect on our condensed consolidated financial statements. Actual results may differ materially from those estimates. We review our estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause us to revise these estimates.

Revenue Recognition

Revenue Recognition

Pursuant to Staff Accounting Bulletin No. 104 (“SAB 104”), the SEC Staff believes that revenue generally is realized or realizable and earned when all of the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the seller’s price to the buyer is fixed or determinable; and (4) collectibility is reasonably assured. Consistent with SAB 104, our policy recognizes revenue from equipment rentals in the period earned on a straight-line basis, over the contract term, regardless of the timing of the billing to customers. A rental contract term can be daily, weekly or monthly. Because the term of the contracts can extend across multiple financial reporting periods, we record unbilled rental revenue and deferred revenue at the end of reporting periods so that rental revenues earned are appropriately stated in the periods presented. Revenue from the sale of new and used equipment and parts is recognized at the time of delivery to, or pick-up by, the customer and when all obligations under the sales contract have been fulfilled, risk of ownership has been transferred and collectibility is reasonably assured. Services revenue is recognized at the time the services are rendered. Other revenues consist primarily of billings to customers for rental equipment delivery and damage waiver charges and are recognized at the time an invoice is generated and after the service has been provided.

See also the “Recent Accounting Pronouncements” discussion below for new accounting guidance related to revenue from contracts with customers.

Inventories

Inventories

New and used equipment inventories are stated at the lower of cost or market, with cost determined by specific-identification. Inventories of parts and supplies are stated at the lower of the average cost or market.

Long-lived Assets, Goodwill and Intangible Assets

Long-lived Assets, Goodwill and Intangible Assets

Rental Equipment

The rental equipment we purchase is stated at cost and is depreciated over the estimated useful lives of the equipment using the straight-line method. Estimated useful lives vary based upon type of equipment. Generally, we depreciate cranes and aerial work platforms over a ten year estimated useful life, earthmoving equipment over a five year estimated useful life with a 25% salvage value, and industrial lift trucks over a seven year estimated useful life. Attachments and other smaller type equipment are depreciated generally over a three year estimated useful life. We periodically evaluate the appropriateness of remaining depreciable lives and any salvage value assigned to rental equipment.

Ordinary repair and maintenance costs and property taxes are charged to operations as incurred. However, expenditures for additions or improvements that significantly extend the useful life of the asset are capitalized in the period incurred. When rental equipment is sold or disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gains or losses are included in income. We receive individual offers for fleet on a continual basis, at which time we perform an analysis on whether or not to accept the offer. The rental equipment is not transferred to inventory under the held for sale model as the equipment is used to generate revenues until the equipment is sold.

Property and Equipment

Property and equipment are recorded at cost and are depreciated over the assets’ estimated useful lives using the straight-line method. Ordinary repair and maintenance costs are charged to operations as incurred. However, expenditures for additions or improvements that significantly extend the useful life of the asset are capitalized in the period incurred. At the time assets are sold or disposed of, the cost and accumulated depreciation are removed from their respective accounts and the related gains or losses are reflected in income.

We capitalize interest on qualified construction projects. Costs associated with internally developed software are accounted for in accordance with FASB ASC 350-40, Internal-Use Software (“ASC 350-40”), which provides guidance for the treatment of costs associated with computer software development and defines the types of costs to be capitalized and those to be expensed.

We periodically evaluate the appropriateness of remaining depreciable lives assigned to property and equipment. Leasehold improvements are amortized using the straight-line method over their estimated useful lives or the remaining term of the lease, whichever is shorter. Generally, we assign the following estimated useful lives to these categories:

Category

Estimated

Useful Life

Transportation equipment

5 years

Buildings

39 years

Office equipment

5 years

Computer equipment

3 years

Machinery and equipment

7 years

In accordance with ASC 360, Property, Plant and Equipment (“ASC 360”), when events or changes in circumstances indicate that the carrying amount of our rental fleet and property and equipment might not be recoverable, the expected future undiscounted cash flows from the assets are estimated and compared with the carrying amount of the assets. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the assets, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the assets with their carrying amounts. Fair value is determined based on discounted cash flows or appraised values, as appropriate. We did not record any impairment losses related to our rental equipment or property and equipment during 2014, 2013 or 2012.

Goodwill

We have made acquisitions in the past that included the recognition of goodwill, which was determined based upon previous accounting principles. Pursuant to ASC 350, Intangibles-Goodwill and Other (“ASC 350”), effective January 1, 2009, goodwill is recorded as the excess of the consideration transferred plus the fair value of any non-controlling interest in the acquiree at the acquisition date over the fair values of the identifiable net assets acquired.

We evaluate goodwill for impairment at least annually, or more frequently if triggering events occur or other impairment indicators arise which might impair recoverability. Impairment of goodwill is evaluated at the reporting unit level. A reporting unit is defined as an operating segment (i.e. before aggregation or combination), or one level below an operating segment (i.e. a component). A component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component. We have identified two components within our Rental operating segment and have determined that each of our other operating segments (New, Used, Parts and Service) represent a reporting unit, resulting in six total reporting units.

In September 2011, the FASB issued ASU 2011-08, Intangibles-Goodwill and Other (Topic 350)-Testing Goodwill for Impairment (“ASU 2011-08”), to allow entities to first use a qualitative approach to test goodwill for impairment. ASU 2011-08 permits an entity to first perform a qualitative assessment to determine whether it is more likely than not (a likelihood of greater than 50%) that the fair value of a reporting unit is less than its carrying value. If it is concluded that this is the case, the currently prescribed two-step goodwill test must be performed. Otherwise, the two-step goodwill impairment test is not required. We performed a qualitative assessment in 2014, 2013 and 2012 and determined that it is more likely than not that the fair value of our reporting units exceed their respective carrying values at the October 1, 2014, 2013 and 2012 annual valuation dates and, therefore, did not perform the prescribed two-step goodwill impairment test. We considered various factors in performing the qualitative test, including macroeconomic conditions, industry and market considerations, the overall financial performance of our reporting units, the Company’s stock price and the excess amount or “cushion” between our reporting unit’s fair value and carrying value as indicated on our most recent quantitative assessment.

Based upon improving macroeconomic conditions and positive trends within our industry and market during 2012, 2013 and 2014, combined with continuing positive operating results in comparison to prior periods and our internal forecasts, and with consideration of the cushion between the reporting unit’s fair value and carrying value from our most recent quantitative analysis, we determined that it is more likely than not that the fair value of our reporting units exceeds their respective carrying values at the October 1, 2014, 2013 and 2012 valuation dates and there was no goodwill impairment at October 1, 2014, 2013 and 2012.

To determine if any of our reporting units are impaired under the prescribed two-step goodwill test, we must determine whether the fair value of each of our reporting units is greater than their respective carrying value. If the fair value of a reporting unit is less than its carrying value, then the implied fair value of goodwill must be calculated and compared to its carrying value to measure the amount of impairment. The implied fair value of goodwill is calculated by allocating the fair value of the reporting unit to all assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination (purchase price allocation). The excess of the fair value of the reporting unit over the amounts assigned is the implied fair value of goodwill. If the carrying amount of the goodwill exceeds the implied fair value of goodwill, an impairment loss is recognized for the excess amount. We determine the fair value of our reporting units using a discounted cash flow analysis or by applying various market multiples or a combination thereof.

The changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2014 and 2013 were as follows (amounts in thousands):

Equipment

Used

Parts

Total

Rentals

Equipment

Sales

Component

Sales

2

Balance at January 1, 2013

$

19,226

$

6,311

$

6,537

$

32,074

Reductions(1)

(526

)

(174

)

(177

)

(877

)

Balance at December 31, 2013

18,700

6,137

6,360

31,197

Reductions

—

—

—

—

Balance at December 31, 2014

$

18,700

$

6,137

$

6,360

$

31,197

(1)

Writedown of goodwill for tax-deductible goodwill in excess of book goodwill.

Closed Branch Facility Charges

Closed Branch Facility Charges

We continuously monitor and identify branch facilities with revenues and operating margins that consistently fall below Company performance standards. Once identified, we continue to monitor these branches to determine if operating performance can be improved or if the performance is attributable to economic factors unique to the particular market with unfavorable long-term prospects. If necessary, branches with unfavorable long-term prospects are closed and the rental fleet and new and used equipment inventories are deployed to more profitable branches within our geographic footprint where demand is higher.

We closed one branch during the year ended December 31, 2012 and one branch during 2013 in markets where long-term prospects did not support continued operations. No branches were closed during 2014. Under ASC 420, Exit or Disposal Cost Obligations (“ASC 420”), exit costs include, but are not limited to, the following: (a) one-time termination benefits; (b) contract termination costs, including costs that will continue to be incurred under operating leases that have no future economic benefit; and (c) other associated costs. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the period in which the liability is incurred, except for one-time termination benefits that are incurred over time. Although we do not expect to incur material charges related to branch closures, additional charges are possible to the extent that actual future settlements differ from our estimates of such costs. Costs incurred for the closed branches in 2012 and 2013 did not have a material impact on the Company’s consolidated financial statements. As of the date of this Annual Report on Form 10-K, the Company has not identified any other branch facilities with a more than likely probability of closing where the associated costs pursuant to ASC 420 are expected to be material.

Deferred Financing Costs and Initial Purchasers' Discounts

Deferred Financing Costs and Initial Purchasers’ Discounts

Deferred financing costs include legal, accounting and other direct costs incurred in connection with the issuance and amendments thereto, of the Company’s debt. These costs are amortized over the terms of the related debt using the straight-line method which approximates amortization using the effective interest method. Initial purchasers’ discount, or underwriters’ discount, is the differential between the price paid to an issuer for the new issue and the prices at which the securities are initially offered to the investing public. The amortization expense of deferred financing costs and accretion of initial purchasers’ discounts are included in interest expense as an overall cost of the related financings.

Reserves for Claims

Reserves for Claims

We are exposed to various claims relating to our business, including those for which we provide self-insurance. Claims for which we self-insure include: (1) workers compensation claims; (2) general liability claims by third parties for injury or property damage caused by our equipment or personnel; (3) automobile liability claims; and (4) employee health insurance claims. These types of claims may take a substantial amount of time to resolve and, accordingly, the ultimate liability associated with a particular claim, including claims incurred but not reported as of a period-end reporting date, may not be known for an extended period of time. Our methodology for developing self-insurance reserves is based on management estimates and independent third party actuarial estimates. Our estimation process considers, among other matters, the cost of known claims over time, cost inflation and incurred but not reported claims. These estimates may change based on, among other things, changes in our claim history or receipt of additional information relevant to assessing the claims. Further, these estimates may prove to be inaccurate due to factors such as adverse judicial determinations or other claim settlements at higher than estimated amounts. Accordingly, we may be required to increase or decrease our reserve levels. At December 31, 2014, our claims reserves related to workers compensation, general liability and automobile liability, which are included in “Accrued expenses and other liabilities” in our consolidated balance sheets, totaled $4.4 million and our health insurance reserves totaled $1.2 million. At December 31, 2013, our claims reserves related to workers compensation, general liability and automobile liability totaled $3.5 million and our health insurance reserves totaled $1.4 million.

Sales Taxes

Sales Taxes

We impose and collect significant amounts of sales taxes concurrent with our revenue-producing transactions with customers and remit those taxes to the various governmental agencies as prescribed by the taxing jurisdictions in which we operate. We present such taxes in our consolidated statements of operations on a net basis.

Advertising

Advertising

Advertising costs are expensed as incurred and totaled $1.3 million, $0.6 million and $0.6 million for the years ended December 31, 2014, 2013 and 2012, respectively.

Shipping and Handling Fees and Costs

Shipping and Handling Fees and Costs

Shipping and handling fees billed to customers are recorded as revenues while the related shipping and handling costs are included in other cost of revenues.

Income Taxes

Income Taxes

The Company files a consolidated federal income tax return with its wholly-owned subsidiaries. The Company is a C-Corporation under the provisions of the Internal Revenue Code. We utilize the asset and liability approach to measuring deferred tax assets and liabilities based on temporary differences existing at each balance sheet date using currently enacted tax rates in accordance with ASC 740. ASC 740 takes into account the differences between financial statement treatment and tax treatment of certain transactions. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rate is recognized as income or expense in the period that includes the enactment date of that rate.

In accordance with ASC 740, the Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax provisions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company recognizes both interest and penalties related to uncertain tax positions in net other income (expense). During the fourth quarter of fiscal 2013, we adopted ASU 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists.” The adoption of ASU 2013-11 had no material impact to our financial position or results of operations.

Our deferred tax calculation requires management to make certain estimates about future operations. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Purchases of Company Common Stock

Purchases of Company Common Stock

Purchases of our common stock are accounted for as treasury stock in the accompanying consolidated balance sheets using the cost method. Repurchased stock is included in authorized shares, but is not included in shares outstanding.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”) which amended the FASB’s guidance for reporting discontinued operations and disposals of components of an entity under Accounting Standards Codification Subtopic 250-20. The guidance as amended by ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation by requiring that a disposal representing a strategic shift that has (or will have) a major effect on an entity’s financial results or a business activity classified as held for sale be reported as such. The amendments also expand the disclosure requirements regarding the assets, liabilities, revenues and expenses of discontinued operations and add new disclosure requirements for individually significant dispositions that do not qualify as discontinued operations. The amendments are effective prospectively for fiscal years beginning after December 15, 2014, and interim reporting periods within those years (early adoption is permitted only for disposals that have not been previously reported). The implementation of the amended guidance is not expected to have a material impact on the Company’s consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In doing so, entities will need to use more judgment and make more estimates than under current guidance. These judgments and estimates may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09 also requires an entity to disclose sufficient qualitative and quantitative information surrounding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification, and further permits the use of either a retrospective or cumulative effect transition method. This guidance will be effective for the Company for our 2017 fiscal year. We are currently in the process of evaluating the impact of the adoption of ASU 2014-09 on the Company’s consolidated financial statements and have not yet determined the method by which we will adopt ASU 2014-09.

In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period (“ASU 2014-12”). ASU 2014-12 requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This ASU further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. ASU 2014-12 is effective for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. The Company does not anticipate that the adoption of this standard will have a material impact on its consolidated financial statements.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Estimated Useful Lives of Property Plant and Equipment	Generally, we assign the following estimated useful lives to these categories:
	Category		Estimated
			Useful Life
	Transportation equipment			5 years
	Buildings			39 years
	Office equipment			5 years
	Computer equipment			3 years
	Machinery and equipment			7 years
Summary of Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2014 and 2013 were as follows (amounts in thousands):
			Equipment			Used			Parts			Total
			Rentals			Equipment			Sales
			Component			Sales
			2
	Balance at January 1, 2013		$	19,226		$	6,311		$	6,537		$	32,074
	Reductions(1)			(526	)		(174	)		(177	)		(877	)
	Balance at December 31, 2013			18,700			6,137			6,360			31,197
	Reductions			—			—			—			—
	Balance at December 31, 2014		$	18,700		$	6,137		$	6,360		$	31,197
	(1)	Writedown of goodwill for tax-deductible goodwill in excess of book goodwill.
Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements	The carrying amounts and fair values of our other financial instruments subject to fair value disclosures as of December 31, 2014 and 2013 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.
			December 31, 2014
			Carrying			Fair
			Amount			Value
	Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)		$	93,600		$	82,021
	Senior unsecured notes with interest computed at 7.0%(1) (Level 1)			628,714			648,113
	Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)			2,099			1,495
	Letter of credit (Level 3)			—			130
			December 31, 2013
			Carrying			Fair
			Amount			Value
	Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)		$	49,062		$	42,686
	Senior unsecured notes with interest computed at 7.0%(1) (Level 1)			628,546			686,700
	Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)			2,278			1,717
	Letter of credit (Level 3)			—			146
	(1)	Amounts shown based on aggregate amounts outstanding for the periods presented.
Summary of Computation of Basic and Diluted Net Income Per Common Share	The following table sets forth the computation of basic and diluted net income per common share for the years ended December 31, (amounts in thousands, except per share amounts):
			2014			2013			2012
	Basic net income per share:
	Net income		$	55,139		$	44,140		$	28,836
	Weighted average number of common shares outstanding			35,159			35,041			34,890
	Net income per common share — basic		$	1.57		$	1.26		$	0.83
	Diluted net income per share:
	Net income		$	55,139		$	44,140		$	28,836
	Weighted average number of common shares outstanding			35,159			35,041			34,890
	Effect of dilutive securities:
	Effect of dilutive stock options			23			18			—
	Effect of dilutive non-vested stock			67			87			88
	Weighted average number of common shares outstanding — diluted			35,249			35,146			34,978
	Net income per common share — diluted		$	1.56		$	1.26		$	0.82
	Common shares excluded from the denominator as anti-dilutive:
	Stock options			—			—			51
	Non-vested stock			1			1			65
Schedule of Non-Vested Stock Activity	The following table summarizes our non-vested stock activity for the years ended December 31, 2014 and 2013:
			Number of			Weighted
			Shares			Average Grant
						Date Fair Value
	Non-vested stock at January 1, 2013			230,415		$	13.65
	Granted			86,911		$	21.83
	Vested			(122,121	)	$	12.37
	Forfeited			(7,338	)	$	15.35
	Non-vested stock at December 31, 2013			187,867		$	18.21
	Granted			76,427		$	36.69
	Vested			(109,237	)	$	18.7
	Forfeited			(6,659	)	$	23.88
	Non-vested stock at December 31, 2014			148,398		$	27.11
Schedule of Compensation Expense Related to Non-Vested Stock	The following table summarizes compensation expense related to stock-based awards included in selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, (amounts in thousands):
			2014			2013			2012
	Compensation expense		$	2,598		$	2,618		$	1,806
Summary of Compensation Expense Related to Stock-Based Awards	The following table summarizes compensation expense related to stock-based awards included in selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, (amounts in thousands):
			2014			2013			2012
	Compensation expense		$	—		$	—		$	56
Schedule of Share Based Compensation Stock Options Activity	The following table represents stock option activity for the years ended December 31, 2014 and 2013:
			Number of			Weighted Average			Weighted Average
			Shares			Exercise Price(1)			Contractual Life
									In Years
	Outstanding options at January 1, 2013			51,000		$	17.8
	Granted			—			—
	Exercised			—			—
	Canceled, forfeited or expired			—			—
	Outstanding options at December 31, 2013			51,000		$	17.8			2.5
	Granted			—			—
	Exercised			—			—
	Canceled, forfeited or expired			—			—
	Outstanding options at December 31, 2014			51,000		$	17.8			1.5
	Options exercisable at December 31, 2014			51,000		$	17.8			1.5
	(1)	Weighted average exercise prices shown above include a reduction of $7.00 per share to reflect the equitable adjustment to the exercise prices in connection with the declaration and payment of a special, one-time cash dividend of $7.00 per share in the third quarter of 2012.

Receivables_Tables

Receivables (Tables)	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Summary of Receivables	Receivables consisted of the following at December 31, (amounts in thousands):
		2014			2013
	Trade receivables	$	158,400		$	130,199
	Unbilled rental revenue		5,772			5,290
	Income tax receivables		3,434			116
	Other		17			16
			167,623			135,621
	Less allowance for doubtful accounts		(3,288	)		(3,651	)
	Total receivables, net	$	164,335		$	131,970

Inventories_Tables

Inventories (Tables)	12 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories consisted of the following at December 31, (amounts in thousands):
		2014		2013
	New equipment	$	108,891	$	89,833
	Used equipment		5,772		5,558
	Parts, supplies and other		19,324		16,249
	Total inventories, net	$	133,987	$	111,640

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Summary of Net Property and Equipment	Net property and equipment consisted of the following at December 31, (amounts in thousands):
		2014			2013
	Land	$	7,368		$	6,833
	Transportation equipment		67,268			60,987
	Building and leasehold improvements		53,021			39,253
	Office and computer equipment		51,542			46,556
	Machinery and equipment		12,628			10,757
	Property under capital leases		3,217			3,217
	Construction in progress		3,240			6,894
			198,284			174,497
	Less accumulated depreciation and amortization		(88,376	)		(75,994	)
	Total net property and equipment	$	109,908		$	98,503

Manufacturer_Flooring_Plans_Pa1

Manufacturer Flooring Plans Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Maturities of Manufacturer Flooring Plans Payable	Maturities (based on original financing terms) of the manufacturer flooring plans payable as of December 31, 2014 for each of the next five years ending December 31 are as follows (amounts in thousands):
	2015	$	48,556
	2016		43,669
	2017		1,375
	2018		—
	2019		—
	Thereafter		—
	Total	$	93,600

Accrued_Expenses_Payable_and_O1

Accrued Expenses Payable and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued Expenses Payable and Other Liabilities	Accrued expenses payable and other liabilities consisted of the following at December 31, (amounts in thousands):
		2014		2013
	Payroll and related liabilities	$	23,663	$	20,665
	Sales, use and property taxes		7,722		7,712
	Accrued interest		15,329		15,101
	Accrued insurance		3,931		3,243
	Deferred revenue		5,195		4,268
	Other		4,708		3,450
	Total accrued expenses payable and other liabilities	$	60,548	$	54,439

Senior_Unsecured_Notes_Tables

Senior Unsecured Notes (Tables)	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet	The following table reconciles our Senior Secured Notes to our Consolidated Balance Sheets (amounts in thousands):
	Balance at December 31, 2012	$	521,065
	Aggregate principal amount issued on February 4, 2013		100,000
	Premium on notes issued		8,500
	Initial purchaser’s discount		(1,250	)
	Accretion of discount through December 31, 2013		1,044
	Amortization of note premium through December 31, 2013		(813	)
	Balance at December 31, 2013	$	628,546
	Accretion of discount through December 31, 2014		1,055
	Amortization of note premium through December 31, 2014		(887	)
	Balance at December 31, 2014	$	628,714

Capital_Lease_Obligations_Tabl

Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2014
Leases [Abstract]
Future Minimum Capital Lease Payments	Future minimum capital lease payments, in the aggregate, existing at December 31, 2014 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):
	2015	$	333
	2016		333
	2017		333
	2018		333
	2019		333
	Thereafter		1,297
	Total minimum lease payments		2,962
	Less: amount representing interest		(863	)
	Present value of minimum lease payments	$	2,099

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Provision	Our income tax provision for the years ended December 31, 2014, 2013 and 2012, consists of the following (amounts in thousands):
		Current			Deferred			Total
	Year ended December 31, 2014:
	U.S. Federal	$	576		$	30,753		$	31,329
	State		151			6,065			6,216
		$	727		$	36,818		$	37,545
	Year ended December 31, 2013:
	U.S. Federal	$	1,262		$	16,306		$	17,568
	State		1,860			1,579			3,439
		$	3,122		$	17,885		$	21,007
	Year ended December 31, 2012:
	U.S. Federal	$	—		$	13,187		$	13,187
	State		400			2,025			2,425
		$	400		$	15,212		$	15,612
Deferred Income Tax Assets and Liabilities	Significant components of our deferred income tax assets and liabilities as of December 31 are as follows (amounts in thousands):
		2014			2013
	Deferred tax assets:
	Accounts receivable	$	1,246		$	1,388
	Inventories		252			253
	Net operating losses		11,978			10,802
	AMT and general business tax credits		3,210			2,619
	Sec 263A costs		1,491			1,243
	Accrued liabilities		4,279			4,109
	Deferred compensation		2,089			1,932
	Accrued interest		606			580
	Stock-based compensation		304			471
	Goodwill and intangible assets		2,659			3,988
	Other assets		91			37
			28,205			27,422
	Deferred tax liabilities:
	Property and equipment		(151,703	)		(114,107	)
	Investments		(1,612	)		(1,606	)
			(153,315	)		(115,713	)
	Net deferred tax liabilities	$	(125,110	)	$	(88,291	)
Actual Income Tax Expense (Benefit)	The reconciliation between income taxes computed using the statutory federal income tax rate of 35% to the actual income tax expense (benefit) is below for the years ended December 31 (amounts in thousands):
		2014			2013			2012
	Computed tax at statutory rates	$	32,439		$	22,801		$	15,557
	Permanent items - other		1,069			716			741
	Permanent items - excess of tax deductible goodwill		—			(4,673	)		(2,130	)
	State income tax, net of federal tax effect		4,046			2,651			1,592
	Increase in uncertain tax positions		(9	)		(488	)		(148	)
	Other		—			—			—
		$	37,545		$	21,007		$	15,612
Amounts of Gross Unrecognized Tax Benefits	A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follow (in thousands):
		2014			2013
	Gross unrecognized tax benefits at January 1	$	5,943		$	6,515
	Increases in tax positions taken in prior years		42			11
	Decreases in tax positions taken in prior years		—			(84	)
	Increases in tax positions taken in current year		—			—
	Decreases for tax positions taken in current year		—			—
	Settlements with taxing authorities		—			(285	)
	Lapse in statute of limitations		(23	)		(214	)
	Gross unrecognized tax benefits at December 31	$	5,962		$	5,943

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Operating Lease Payments	Future minimum operating lease payments existing at December 31, 2013 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):
	2015	$	13,719
	2016		14,162
	2017		11,823
	2018		10,631
	2019		10,307
	Thereafter		73,361
		$	134,003

Summarized_Quarterly_Financial1

Summarized Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Summary of Unaudited Quarterly Financial Results of Operations	The following is a summary of our unaudited quarterly financial results of operations for the years ended December 31, 2014 and 2013 (amounts in thousands, except per share amounts):
			First		Second		Third		Fourth
			Quarter		Quarter		Quarter		Quarter
	2014:00:00
	Total revenues		$	237,229	$	280,378	$	275,044	$	297,761
	Income from operations			24,591		37,942		39,993		41,218
	Income before provision for income taxes			12,247		25,364		27,115		27,958
	Net income			7,436		15,726		15,300		16,677
	Basic net income per common share(1)			0.21		0.45		0.43		0.47
	Diluted net income per common share(1)			0.21		0.45		0.43		0.47
			First		Second		Third		Fourth
			Quarter		Quarter		Quarter		Quarter
	2013:00:00
	Total revenues		$	212,388	$	245,340	$	270,449	$	259,579
	Income from operations			18,716		28,912		33,932		33,763
	Income before provision for income taxes			6,951		16,028		20,976		21,192
	Net income			4,777		10,809		13,953		14,601
	Basic net income per common share(1)			0.14		0.31		0.4		0.42
	Diluted net income per common share(1)			0.14		0.31		0.4		0.41
	(1)	Because of the method used in calculating per share data, the summation of quarterly per share data may not necessarily total to the per share data computed for the entire year.

Segment_Information_Tables

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Reporting [Abstract]
Information about Reportable Segments	The following table presents information about our reportable segments (amounts in thousands):
		Years Ended December 31,
		2014		2013		2012
	Segment Revenues:
	Equipment rentals	$	404,110	$	338,935	$	288,641
	New equipment sales		328,036		294,768		241,721
	Used equipment sales		123,173		141,560		104,563
	Parts sales		113,732		103,174		99,621
	Services revenues		61,292		56,694		56,554
	Total segmented revenues		1,030,343		935,131		791,100
	Non-Segmented revenues		60,069		52,625		46,215
	Total revenues	$	1,090,412	$	987,756	$	837,315
	Segment Gross Profit:
	Equipment rentals	$	196,139	$	161,649	$	135,623
	New equipment sales		38,510		31,881		27,524
	Used equipment sales		38,237		40,867		30,575
	Parts sales		32,626		28,933		27,298
	Services revenues		39,785		35,660		34,577
	Total gross profit from segmented revenues		345,297		298,990		255,597
	Non-Segmented gross profit		2,641		2,846		1,705
	Total gross profit	$	347,938	$	301,836	$	257,302
		December 31,
		2014		2013
	Segment identified assets:
	Equipment sales	$	114,664	$	95,392
	Equipment rentals		889,706		688,710
	Parts and service		19,324		16,248
	Total segment identified assets		1,023,694		800,350
	Non-Segmented identified assets		335,110		289,990
	Total assets	$	1,358,804	$	1,090,340

Consolidating_Financial_Inform1

Consolidating Financial Information of Guarantor Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2014
Text Block [Abstract]
Condensed Consolidating Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEET
		As of December 31, 2014
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
	Assets:
	Cash	$	15,861		$	—		$	—		$	15,861
	Receivables, net		137,197			27,138			—			164,335
	Inventories, net		123,410			10,577			—			133,987
	Prepaid expenses and other assets		9,027			119			—			9,146
	Rental equipment, net		748,353			141,353			—			889,706
	Property and equipment, net		98,279			11,629			—			109,908
	Deferred financing costs, net		4,664			—			—			4,664
	Investment in guarantor subsidiaries		216,540			—			(216,540	)		—
	Goodwill		1,671			29,526			—			31,197
	Total assets	$	1,355,002		$	220,342		$	(216,540	)	$	1,358,804
	Liabilities and Stockholders’ Equity:
	Amount due on senior secured credit facility	$	259,919		$	—		$	—		$	259,919
	Accounts payable		50,661			2,680			—			53,341
	Manufacturer flooring plans payable		93,600			—			—			93,600
	Dividends payable		23			(23	)		—			—
	Accrued expenses payable and other liabilities		61,502			(954	)		—			60,548
	Senior unsecured notes		628,714			—			—			628,714
	Capital leases payable		—			2,099			—			2,099
	Deferred income taxes		125,110			—			—			125,110
	Deferred compensation payable		2,106			—			—			2,106
	Total liabilities		1,221,635			3,802			—			1,225,437
	Stockholders’ equity		133,367			216,540			(216,540	)		133,367
	Total liabilities and stockholders’ equity	$	1,355,002		$	220,342		$	(216,540	)	$	1,358,804
	CONDENSED CONSOLIDATING BALANCE SHEET
		As of December 31, 2013
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
	Assets:
	Cash	$	17,607		$	—		$	—		$	17,607
	Receivables, net		114,525			17,445			—			131,970
	Inventories, net		102,125			9,515			—			111,640
	Prepaid expenses and other assets		5,853			171			—			6,024
	Rental equipment, net		582,721			105,989			—			688,710
	Property and equipment, net		85,826			12,677			—			98,503
	Deferred financing costs, net		4,689			—			—			4,689
	Investment in guarantor subsidiaries		165,703			—			(165,703	)		—
	Goodwill		1,671			29,526			—			31,197
	Total assets	$	1,080,720		$	175,323		$	(165,703	)	$	1,090,340
	Liabilities and Stockholders’ Equity:
	Amount due on senior secured credit facility	$	102,460		$	—		$	—		$	102,460
	Accounts payable		60,787			6,992			—			67,779
	Manufacturer flooring plans payable		49,062			—			—			49,062
	Dividends payable		656			(23	)		—			633
	Accrued expenses payable and other liabilities		54,066			373			—			54,439
	Senior unsecured notes		628,546			—			—			628,546
	Capital leases payable		—			2,278			—			2,278
	Deferred income taxes		88,291			—			—			88,291
	Deferred compensation payable		2,040			—			—			2,040
	Total liabilities		985,908			9,620			—			995,528
	Stockholders’ equity		94,812			165,703			(165,703	)		94,812
	Total liabilities and stockholders’ equity	$	1,080,720		$	175,323		$	(165,703	)	$	1,090,340
Condensed Consolidating Statement of Income	CONDENSED CONSOLIDATING STATEMENT OF INCOME
		Year Ended December 31, 2014
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
	Revenues:
	Equipment rentals	$	338,708		$	65,402		$	—		$	404,110
	New equipment sales		278,869			49,167			—			328,036
	Used equipment sales		99,864			23,309			—			123,173
	Parts sales		99,013			14,719			—			113,732
	Services revenues		52,227			9,065			—			61,292
	Other		49,510			10,559			—			60,069
	Total revenues		918,191			172,221			—			1,090,412
	Cost of revenues:
	Rental depreciation		122,763			23,292			—			146,055
	Rental expense		50,832			11,084			—			61,916
	New equipment sales		245,423			44,103			—			289,526
	Used equipment sales		68,739			16,197			—			84,936
	Parts sales		70,769			10,337			—			81,106
	Services revenues		18,231			3,276			—			21,507
	Other		46,851			10,577			—			57,428
	Total cost of revenues		623,608			118,866			—			742,474
	Gross profit (loss):
	Equipment rentals		165,113			31,026			—			196,139
	New equipment sales		33,446			5,064			—			38,510
	Used equipment sales		31,125			7,112			—			38,237
	Parts sales		28,244			4,382			—			32,626
	Services revenues		33,996			5,789			—			39,785
	Other		2,659			(18	)		—			2,641
	Gross profit		294,583			53,355			—			347,938
	Selling, general and administrative expenses		170,449			36,031			—			206,480
	Equity in earnings of guarantor subsidiaries		5,711			—			(5,711	)		—
	Gain from sales of property and equipment, net		1,870			416			—			2,286
	Income from operations		131,715			17,740			(5,711	)		143,744
	Other income (expense):
	Interest expense		(40,147	)		(12,206	)		—			(52,353	)
	Other, net		1,116			177			—			1,293
	Total other expense, net		(39,031	)		(12,029	)		—			(51,060	)
	Income before income taxes		92,684			5,711			(5,711	)		92,684
	Income tax expense		37,545			—			—			37,545
	Net income	$	55,139		$	5,711		$	(5,711	)	$	55,139
	CONDENSED CONSOLIDATING STATEMENT OF INCOME
		Year Ended December 31, 2013
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
	Revenues:
	Equipment rentals	$	280,700		$	58,235		$	—		$	338,935
	New equipment sales		251,911			42,857			—			294,768
	Used equipment sales		119,351			22,209			—			141,560
	Parts sales		88,994			14,180			—			103,174
	Services revenues		49,022			7,672			—			56,694
	Other		43,341			9,284			—			52,625
	Total revenues		833,319			154,437			—			987,756
	Cost of revenues:
	Rental depreciation		100,627			21,321			—			121,948
	Rental expense		45,186			10,152			—			55,338
	New equipment sales		224,051			38,836			—			262,887
	Used equipment sales		84,881			15,812			—			100,693
	Parts sales		64,167			10,074			—			74,241
	Services revenues		18,272			2,762			—			21,034
	Other		40,298			9,481			—			49,779
	Total cost of revenues		577,482			108,438			—			685,920
	Gross profit (loss):
Equipment rentals		134,887			26,762			—			161,649
New equipment sales		27,860			4,021			—			31,881
Used equipment sales		34,470			6,397			—			40,867
Parts sales		24,827			4,106			—			28,933
Services revenues		30,750			4,910			—			35,660
Other		3,043			(197	)		—			2,846
Gross profit		255,837			45,999			—			301,836
Selling, general and administrative expenses		155,881			33,181			—			189,062
Equity in earnings of guarantor subsidiaries		2,497			—			(2,497	)		—
Gain from sales of property and equipment, net		2,220			329			—			2,549
Income from operations		104,673			13,147			(2,497	)		115,323
Other income (expense):
Interest expense		(40,662	)		(10,742	)		—			(51,404	)
Other, net		1,136			92			—			1,228
Total other expense, net		(39,526	)		(10,650	)		—			(50,176	)
Income before income taxes		65,147			2,497			(2,497	)		65,147
Income tax expense		21,007			—			—			21,007
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS
	Year Ended December 31, 2012
	H&E Equipment			Guarantor			Elimination			Consolidated
	Services			Subsidiaries
	(Amounts in thousands)
Revenues:
Equipment rentals	$	237,171		$	51,470		$	—		$	288,641
New equipment sales		212,544			29,177			—			241,721
Used equipment sales		83,742			20,821			—			104,563
Parts sales		85,137			14,484			—			99,621
Services revenues		49,037			7,517			—			56,554
Other		37,908			8,307			—			46,215
Total revenues		705,539			131,776			—			837,315
Cost of revenues:
Rental depreciation		83,219			19,747			—			102,966
Rental expense		40,197			9,855			—			50,052
New equipment sales		188,251			25,946			—			214,197
Used equipment sales		58,604			15,384			—			73,988
Parts sales		61,988			10,335			—			72,323
Services revenues		19,362			2,615			—			21,977
Other		35,621			8,889			—			44,510
Total cost of revenues		487,242			92,771			—			580,013
Gross profit (loss):
Equipment rentals		113,755			21,868			—			135,623
New equipment sales		24,293			3,231			—			27,524
Used equipment sales		25,138			5,437			—			30,575
Parts sales		23,149			4,149			—			27,298
Services revenues		29,675			4,902			—			34,577
Other		2,287			(582	)		—			1,705
Gross profit		218,297			39,005			—			257,302
Selling, general and administrative expenses		139,775			29,878			—			169,653
Equity in loss of guarantor subsidiaries		(181	)		—			181			—
Gain from sales of property and equipment, net		1,216			376			—			1,592
Income from operations		79,557			9,503			181			89,241
Other income (expense):
Interest expense		(25,798	)		(9,743	)		—			(35,541	)
Loss on early extinguishment of debt		(10,180	)		—			—			(10,180	)
Other, net		869			59			—			928
Total other expense, net		(35,109	)		(9,684	)		—			(44,793	)
Income (loss) before income taxes		44,448			(181	)		181			44,448
Income tax expense		15,612			—			—			15,612
Net income (loss)	$	28,836		$	(181	)	$	181		$	28,836
Condensed Consolidating Statement of Cash Flows	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
		Year Ended December 31, 2014
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
	Cash flows from operating activities:
	Net income	$	55,139		$	5,711		$	(5,711	)	$	55,139
	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization on property and equipment		18,025			2,434			—			20,459
	Depreciation on rental equipment		122,763			23,292			—			146,055
	Amortization of deferred financing costs		934			—			—			934
	Accretion of note discount, net of premium amortization		168			—			—			168
	Provision for losses on accounts receivable		2,428			431			—			2,859
	Provision for inventory obsolescence		159			—			—			159
	Provision for deferred income taxes		36,819			—			—			36,819
	Stock-based compensation expense		2,598			—			—			2,598
	Gain from sales of property and equipment, net		(1,870	)		(416	)		—			(2,286	)
	Gain from sales of rental equipment, net		(28,750	)		(7,019	)		—			(35,769	)
	Excess tax deficiency from stock-based awards		(24	)		—			—			(24	)
	Equity in earnings of guarantor subsidiaries		(5,711	)		—			5,711			—
	Changes in operating assets and liabilities:
	Receivables, net		(25,100	)		(10,124	)		—			(35,224	)
	Inventories, net		(61,693	)		(5,030	)		—			(66,723	)
	Prepaid expenses and other assets		(3,174	)		52			—			(3,122	)
	Accounts payable		(10,126	)		(4,312	)		—			(14,438	)
	Manufacturer flooring plans payable		44,538			—			—			44,538
	Accrued expenses payable and other liabilities		7,437			(1,327	)		—			6,110
	Deferred compensation payable		66			—			—			66
	Net cash provided by operating activities		154,626			3,692			—			158,318
	Cash flows from investing activities:
	Purchases of property and equipment		(30,849	)		(2,386	)		—			(33,235	)
	Purchases of rental equipment		(299,387	)		(69,104	)		—			(368,491	)
	Proceeds from sales of property and equipment		2,241			1,416			—			3,657
	Proceeds from sales of rental equipment		79,991			21,435			—			101,426
	Investment in subsidiaries		(45,126	)		—			45,126			—
	Net cash used in investing activities		(293,130	)		(48,639	)		45,126			(296,643	)
	Cash flows from financing activities:
	Purchases of treasury stock		(1,467	)		—			—			(1,467	)
	Dividends paid		(18,325	)		—			—			(18,325	)
	Borrowing on senior secured credit facility		1,235,630			—			—			1,235,630
	Payments on senior secured credit facility		(1,078,171	)		—			—			(1,078,171	)
	Payments of deferred financing cost		(909	)		—			—			(909	)
	Payments on capital lease obligations		—			(179	)		—			(179	)
	Capital contributions		—			45,126			(45,126	)		—
	Net cash provided by financing activities		136,758			44,947			(45,126	)		136,579
	Net decrease in cash		(1,746	)		—			—			(1,746	)
	Cash, beginning of year		17,607			—			—			17,607
	Cash, end of year	$	15,861		$	—		$	—		$	15,861
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
		Year Ended December 31, 2013
		H&E Equipment			Guarantor			Elimination			Consolidated
		Services			Subsidiaries
		(Amounts in thousands)
	Cash flows from operating activities:
	Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140
	Adjustments to reconcile net income to net cash provided by operating activities:
	Depreciation and amortization on property and equipment		14,871			2,084			—			16,955
	Depreciation on rental equipment		100,627			21,321			—			121,948
	Amortization of deferred financing costs		1,094			—			—			1,094
	Accretion of note discount, net of premium amortization		231			—			—			231
	Provision for losses on accounts receivable		2,568			626			—			3,194
	Provision for inventory obsolescence		220			—			—			220
	Provision for deferred income taxes		16,702			—			—			16,702
	Stock-based compensation expense		2,618			—			—			2,618
Gain from sales of property and equipment, net		(2,220	)		(329	)		—			(2,549	)
Gain from sales of rental equipment, net		(32,235	)		(6,340	)		—			(38,575	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		877			—			—			877
Equity in earnings of guarantor subsidiaries		(2,497	)		—			2,497			—
Changes in operating assets and liabilities:
Receivables, net		8,252			(1,749	)		—			6,503
Inventories, net		(62,300	)		(5,454	)		—			(67,754	)
Prepaid expenses and other assets		(744	)		(71	)		—			(815	)
Accounts payable		26,000			5,659			—			31,659
Manufacturer flooring plans payable		(1,327	)		(450	)		—			(1,777	)
Accrued expenses payable and other liabilities		3,916			—			—			3,916
Deferred compensation payable		65			—			—			65
Net cash provided by operating activities		120,858			17,794			—			138,652
Cash flows from investing activities:
Purchases of property and equipment		(26,576	)		(2,903	)		—			(29,479	)
Purchases of rental equipment		(229,952	)		(37,513	)		—			(267,465	)
Proceeds from sales of property and equipment		2,363			396			—			2,759
Proceeds from sales of rental equipment		95,378			19,217			—			114,595
Investment in subsidiaries		(3,201	)		—			3,201			—
Net cash used in investing activities		(161,988	)		(20,803	)		3,201			(179,590	)
Cash flows from financing activities:
Excess tax benefit from stock-based awards		307			—			—			307
Purchases of treasury stock		(890	)		—			—			(890	)
Dividends paid		(832	)		(23	)		—			(855	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Borrowing on senior secured credit facility		1,058,990			—			—			1,058,990
Payments on senior secured credit facility		(1,114,249	)		—			—			(1,114,249	)
Payments of deferred financing cost		(733	)		—			—			(733	)
Payments on capital lease obligations		—			(169	)		—			(169	)
Capital contributions		—			3,201			(3,201	)		—
Net cash provided by financing activities		49,843			3,009			(3,201	)		49,651
Net increase in cash		8,713			—			—			8,713
Cash, beginning of year		8,894			—			—			8,894
Cash, end of year	$	17,607		$	—		$	—		$	17,607
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS
	Year Ended December 31, 2012
	H&E Equipment			Guarantor			Elimination			Consolidated
	Services			Subsidiaries
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	28,836		$	(181	)	$	181		$	28,836
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		11,580			1,901			—			13,481
Depreciation on rental equipment		83,219			19,747			—			102,966
Amortization of deferred financing costs and note discount accretion		1,555			—			—			1,555
Amortization of intangible assets		—			66			—			66
Provision for losses on accounts receivable		—			3,480			—			3,480
Provision for inventory obsolescence		126			—			—			126
Provision for deferred income taxes		12,973			—			—			12,973
Stock-based compensation expense		1,862			—			—			1,862
Loss on early extinguishment of debt		10,180			—			—			10,180
Gain from sales of property and equipment, net		(1,216	)		(376	)		—			(1,592	)
Gain from sales of rental equipment, net		(24,123	)		(5,436	)		—			(29,559	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		1,944			—			—			1,944
Equity in loss of guarantor subsidiaries		181			—			(181	)		—
Changes in operating assets and liabilities:
Receivables, net		(31,505	)		(8,303	)		—			(39,808	)
Inventories, net		(40,310	)		(2,827	)		—			(43,137	)
Prepaid expenses and other assets		(9	)		25			—			16
Accounts payable		(24,308	)		(2,578	)		—			(26,886	)
Manufacturer flooring plans payable		(7,860	)		381			—			(7,479	)
Accrued expenses payable and other liabilities		12,363			(331	)		—			12,032
Deferred compensation payable		(33	)		—			—			(33	)
Net cash provided by operating activities		35,455			5,568			—			41,023
Cash flows from investing activities:
Purchases of property and equipment		(34,181	)		(3,180	)		—			(37,361	)
Purchases of rental equipment		(224,802	)		(43,427	)		—			(268,229	)
Proceeds from sales of property and equipment		1,574			484			—			2,058
Proceeds from sales of rental equipment		70,926			19,616			—			90,542
Investment in subsidiaries		(21,097	)		—			21,097			—
Net cash used in investing activities		(207,580	)		(26,507	)		21,097			(212,990	)
Cash flows from financing activities:
Excess tax benefit from stock-based awards		293			—			—			293
Purchases of treasury stock		(694	)		—			—			(694	)
Dividends paid		(244,381	)		—			—			(244,381	)
Principal payments on senior unsecured notes		(257,576	)		—			—			(257,576	)
Proceeds from issuance of senior unsecured notes		520,725			—			—			520,725
Borrowing on senior secured credit facility		1,032,285			—			—			1,032,285
Payments on senior secured credit facility		(890,621	)		—			—			(890,621	)
Payments of deferred financing cost		(3,227	)		—			—			(3,227	)
Payments on capital lease obligations		—			(158	)		—			(158	)
Capital contributions		—			21,097			(21,097	)		—
Net cash provided by financing activities		156,804			20,939			(21,097	)		156,646
Net decrease in cash		(15,321	)		—			—			(15,321	)
Cash, beginning of year		24,215			—			—			24,215
Cash, end of year	$	8,894		$	—		$	—		$	8,894

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	0 Months Ended			3 Months Ended	12 Months Ended
	Oct. 01, 2014	Oct. 01, 2013	Oct. 01, 2012	Sep. 30, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2011
					Segment	Branch	Branch
					Manufacturer
					Branch
Summary Of Significant Accounting Policy [Line Items]
Salvage value					25.00%
Impairment loss related to property and equipment					$0	$0	$0
Number of operating segments					6
Minimum percentage of likelihood that fair value of goodwill more than carrying value								50.00%
Goodwill impairment	0	0	0			877,000
Number of branches closed					0	1	1
Accrued expenses and other liabilities					4,400,000	3,500,000
Health insurance reserves					1,200,000	1,400,000
Advertising costs					1,300,000	600,000	600,000
Recognized income tax provisions					50.00%
Transfer of financial assets					0	0
Transfer of financial liabilities					0	0
No. of manufacturers					3
Restricted common shares, percentage					0.40%
Stock-Based incentive compensation plan					3,537,999
Issue of shares of non-vested period					3 years
Unrecognized compensation expense related to non-vested stock					3,100,000
Expected non-vested stock recognized over a weighted-average period					2 years 2 months 12 days
Excess Tax benefit from stock compensation					700,000
Unrecognized compensation expense related to stock option awards					0
Stock options, granted					0	0	0
Dividend per share paid				$7	$0.50		$7
Aggregate intrinsic value					$1,400,000
Rental and Sales Equipment Manufacturers [Member]
Summary Of Significant Accounting Policy [Line Items]
Rental and sales equipment					61.00%
Cranes and Aerial Work Platform [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life					10 years
Earthmoving Equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life					5 years
Industrial Lift Trucks [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life					7 years
Attachments and Other Equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life					3 years

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Estimated Useful Lives of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2014
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	39 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

Summary_of_Significant_Account5

Summary of Significant Accounting Policies - Summary of Changes in Carrying Amount of Goodwill (Detail) (USD $)	0 Months Ended			12 Months Ended
	Oct. 01, 2014	Oct. 01, 2013	Oct. 01, 2012	Dec. 31, 2013	Dec. 31, 2014
Goodwill [Line Items]
Beginning Balance				$32,074,000	$31,197,000
Reductions	0	0	0	-877,000
Ending Balance				31,197,000	31,197,000
Equipment Rentals Component 2 [Member]
Goodwill [Line Items]
Beginning Balance				19,226,000	18,700,000
Reductions				-526,000
Ending Balance				18,700,000	18,700,000
Used Equipment Sales [Member]
Goodwill [Line Items]
Beginning Balance				6,311,000	6,137,000
Reductions				-174,000
Ending Balance				6,137,000	6,137,000
Parts Sales [Member]
Goodwill [Line Items]
Beginning Balance				6,537,000	6,360,000
Reductions				-177,000
Ending Balance				$6,360,000	$6,360,000

Summary_of_Significant_Account6

Summary of Significant Accounting Policies - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.00% for 2014 and 5.25% for 2013 (Level 3)	$93,600	$49,062
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	2,099	2,278
Letter of credit (Level 3)	6,500	6,500
Carrying Amount [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.00% for 2014 and 5.25% for 2013 (Level 3)	93,600	49,062
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	2,099	2,278
Letter of credit (Level 3)
Carrying Amount [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0% (Level 1)	628,714	628,546
Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.00% for 2014 and 5.25% for 2013 (Level 3)	82,021	42,686
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	1,495	1,717
Letter of credit (Level 3)	130	146
Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0% (Level 1)	$648,113	$686,700

Summary_of_Significant_Account7

Summary of Significant Accounting Policies - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Parenthetical) (Detail)	Dec. 31, 2014	Dec. 31, 2013
Carrying Amount [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.00%	5.25%
Capital lease payable, interest rate, minimum	5.93%	5.93%
Capital lease payable interest rate, maximum	9.55%	9.55%
Carrying Amount [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes, interest rate	7.00%	7.00%
Fair Value [Member] | Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.00%	5.25%
Capital lease payable, interest rate, minimum	5.93%	5.93%
Capital lease payable interest rate, maximum	9.55%	9.55%
Fair Value [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes, interest rate	7.00%	7.00%

Summary_of_Significant_Account8

Summary of Significant Accounting Policies - Summary of Computation of Basic and Diluted Net Income Per Common Share (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Basic net income per share:
Net income	$16,677	$15,300	$15,726	$7,436	$14,601	$13,953	$10,809	$4,777	$55,139	$44,140	$28,836
Weighted average number of common shares outstanding									35,159	35,041	34,890
Net income per common share - basic	$0.47	$0.43	$0.45	$0.21	$0.42	$0.40	$0.31	$0.14	$1.57	$1.26	$0.83
Diluted net income per share:
Net income	$16,677	$15,300	$15,726	$7,436	$14,601	$13,953	$10,809	$4,777	$55,139	$44,140	$28,836
Weighted average number of common shares outstanding									35,159	35,041	34,890
Effect of dilutive securities:
Weighted average number of common shares outstanding - diluted									35,249	35,146	34,978
Net income per common share - diluted	$0.47	$0.43	$0.45	$0.21	$0.41	$0.40	$0.31	$0.14	$1.56	$1.26	$0.82
Employee Stock Option [Member]
Effect of dilutive securities:
Effect of dilutive stock options and non-vested stock									23	18
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive											51
Non-vested restricted stock [Member]
Effect of dilutive securities:
Effect of dilutive stock options and non-vested stock									67	87	88
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive									1	1	65

Summary_of_Significant_Account9

Summary of Significant Accounting Policies - Schedule of Non-Vested Stock Activity (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Nonvested stock, beginning balance, Number of Shares	187,867	230,415
Granted, Number of Shares	76,427	86,911
Vested, Number of Shares	-109,237	-122,121
Forfeited, Number of Shares	-6,659	-7,338
Nonvested stock, ending balance, Number of Shares	148,398	187,867
Nonvested stock, beginning balance, Weighted Average Grant Date Fair Value	$18.21	$13.65
Granted, Weighted Average Grant Date Fair Value	$36.69	$21.83
Vested, Weighted Average Grant Date Fair Value	$18.70	$12.37
Forfeited, Weighted Average Grant Date Fair Value	$23.88	$15.35
Nonvested stock, ending balance, Weighted Average Grant Date Fair Value	$27.11	$18.21

Recovered_Sheet1

Summary of Significant Accounting Policies - Schedule of compensation expense related to non-vested stock (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation expense	$2,598	$2,618	$1,806

Recovered_Sheet2

Summary of Significant Accounting Policies - Summary of Compensation Expense Related to Stock-Based Awards (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Employee Service Share Based Compensation Expense Allocation [Line Items]
Compensation expense	$2,598	$2,618	$1,806
Stock option [Member]
Schedule Of Employee Service Share Based Compensation Expense Allocation [Line Items]
Compensation expense			$56

Recovered_Sheet3

Summary of Significant Accounting Policies - Schedule of Share Based Compensation Stock Options Activity (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Options, Outstanding, Number of Shares, Beginning Balance	51,000	51,000
Stock Options, Granted, Number of Shares	0	0	0
Stock Options, Exercised, Number of Shares	0	0
Stock Options, Canceled, forfeited or expired, Number of Shares	0	0
Stock Options, Outstanding, Number of Shares, Ending Balance	51,000	51,000	51,000
Stock Options, Exercisable, Number of Shares	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$17.80	$17.80
Stock Options, Granted, Weighted Average Exercise Price	$0	$0
Stock Options, Exercised, Weighted Average Exercise Price	$0	$0
Stock Options, Canceled, forfeited or expired, Weighted Average Exercise Price	$0	$0
Stock Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$17.80	$17.80	$17.80
Stock Options, Exercisable, Weighted Average Exercise Price	$17.80
Stock Options, Outstanding, Weighted Average Contractual Life In Years	1 year 6 months	2 years 6 months
Stock Options, Exercisable, Weighted Average Contractual Life In Years	1 year 6 months	0 years

Recovered_Sheet4

Summary of Significant Accounting Policies - Schedule of Share Based Compensation Stock Options Activity (Parenthetical) (Detail) (USD $)	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2014	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Reduction on weighted average exercises price		$7
Dividend per share paid	$7	$0.50	$7

Receivables_Summary_of_Receiva

Receivables - Summary of Receivables (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Receivables [Abstract]
Trade receivables	$158,400	$130,199
Unbilled rental revenue	5,772	5,290
Income tax receivables	3,434	116
Other	17	16
Total receivables	167,623	135,621
Less allowance for doubtful accounts	-3,288	-3,651
Total receivables, net	$164,335	$131,970

Inventories_Summary_of_Invento

Inventories - Summary of Inventories (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory [Line Items]
Total inventories, net	$133,987	$111,640
New Equipment Sales [Member]
Inventory [Line Items]
Total inventories, net	108,891	89,833
Used Equipment Sales [Member]
Inventory [Line Items]
Total inventories, net	5,772	5,558
Parts, Supplies and Other [Member]
Inventory [Line Items]
Total inventories, net	$19,324	$16,249

Inventories_Additional_Informa

Inventories - Additional Information (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Net of reserves for inventory obsolescence	$647	$647

Property_and_Equipment_Summary

Property and Equipment - Summary of Net Property and Equipment (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Total property and equipment	$198,284	$174,497
Less accumulated depreciation and amortization	-88,376	-75,994
Total net property and equipment	109,908	98,503
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	7,368	6,833
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	67,268	60,987
Building and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	53,021	39,253
Office and Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	51,542	46,556
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	12,628	10,757
Property under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	3,217	3,217
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$3,240	$6,894

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Interest costs capitalized			$200,000
Depreciation and amortization of property and equipment	20,459,000	16,955,000	13,481,000
Computer software costs	7,600,000	11,400,000
Computer software, amortization	3,800,000	3,800,000
Office and Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Interest costs capitalized	600,000	600,000
Capitalized costs	$26,900,000	$26,900,000

Manufacturer_Flooring_Plans_Pa2

Manufacturer Flooring Plans Payable - Additional Information (Detail)	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt instrument interest rate, minimum	0.00%
Debt instrument interest rate, maximum	3.25%

Manufacturer_Flooring_Plans_Pa3

Manufacturer Flooring Plans Payable - Maturities of Manufacturer Flooring Plans Payable (Detail) (Manufacturer Flooring Plans Payable [Member], USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Manufacturer Flooring Plans Payable [Member]
Schedule Of Long Term Debt [Line Items]
2015	$48,556
2016	43,669
2017	1,375
2018	0
2019	0
Thereafter	0
Total	$93,600

Accrued_Expenses_Payable_and_O2

Accrued Expenses Payable and Other Liabilities - Accrued Expenses Payable and Other Liabilities (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts Payable and Accrued Liabilities [Abstract]
Payroll and related liabilities	$23,663	$20,665
Sales, use and property taxes	7,722	7,712
Accrued interest	15,329	15,101
Accrued insurance	3,931	3,243
Deferred revenue	5,195	4,268
Other	4,708	3,450
Total accrued expenses payable and other liabilities	$60,548	$54,439

Senior_Unsecured_Notes_Additio

Senior Unsecured Notes - Additional Information (Detail) (USD $)	0 Months Ended		3 Months Ended	12 Months Ended			0 Months Ended
	Sep. 19, 2012	Aug. 20, 2012	Sep. 30, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Feb. 28, 2013	Feb. 04, 2013
Debt Instrument [Line Items]
Net proceeds to the company net of initial purchasers' discount		$520,700,000
Repurchase of old notes		158,700,000
Base amount of old note fixed for exchange		1,000
Principal amount outstanding of old notes redeemed by company	91,300,000
Redemption price percentage as equal to principal amount of old notes to be redeemed	102.79%			101.00%
Actual dividends paid						244,400,000
Dividend per share paid			$7	$0.50		$7
Shares on dividends paid						34,911,455
Outstanding shares of non-vested common stock on which dividends are to be paid						232,431
Amount of outstanding shares of non-vested common stock on which dividends are to be paid						1,500,000
One-time loss recorded on early extinguishment of debt						-10,180,000
One-time loss recorded on early extinguishment of debt, after tax						6,600,000
Payment of tender premiums						5,000,000
Payment to redeem remaining outstanding old notes						2,600,000
Unamortized deferred financing costs written off						2,600,000
Transaction costs incurred in connection with extinguishment of debt						1,700,000
Percentage of principal amount of new notes to be redeemed before September 1, 2015				35.00%
Scenario, Previously Reported [Member]
Debt Instrument [Line Items]
Consideration per base amount to those who tendered old notes prior to deadline		1,031.67
Add-on Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount								100,000,000
Interest rate								7.00%
Redemption price percentage as equal to principal amount of old notes to be redeemed				101.00%
Maturity date of notes				1-Sep-22
Price percentage for Add-on Notes, Principal amount								108.50%
Net proceeds from the offering of Add-on Notes				110,400,000
Percentage of principal amount of new notes potentially redeemable before September 1, 2015				35.00%
Offer to exchange notes and guarantees expiration date				30-Apr-13
7% Senior Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount		530,000,000
Interest rate		7.00%
Year of maturity		2022					2022
Initial Purchasers' discount		9,300,000
Principal payments due until maturity				0
Maturity date of notes				1-Sep-22
8 3/8% Senior Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount		$250,000,000
Interest rate		8.38%
Year of maturity		2016

Senior_Unsecured_Notes_Reconci

Senior Unsecured Notes - Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Feb. 04, 2013
Debt Instrument [Line Items]
Senior unsecured notes	$628,546	$521,065
Amortization of note premium	-168	-231
Senior unsecured notes	628,714	628,546
Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Accretion of discount	1,055	1,044
Aggregate principal amount issued			100,000
Amortization of note premium	-887	-813
Premium on notes issued			8,500
Initial purchaser's discount			($1,250)

Senior_Secured_Credit_Facility1

Senior Secured Credit Facility - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Feb. 20, 2015	Feb. 05, 2015
Debt Instrument [Line Items]
Unused commitment fee margin percentage	0.38%
Payment of dividends and/or stock repurchases or redemptions	$75,000,000
Debt instrument maturity date description	Extends the maturity date of the Credit Facility from February 29, 2017 to May 21, 2019
Available borrowings under our senior secured credit facility	136,100,000
Debt instrument prime rate plus	3.25%
Weighted average interest rate on the senior secured credit facility	2.50%
Outstanding letters of credit	6,500,000	6,500,000
Basis points added to U S prime rate	1.00%
Basis points added to LIBOR	2.00%
Credit facility interest rate description	The interest rate on the Credit Facility was based on a 3.25% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points.
Scenario, Forecast [Member]
Debt Instrument [Line Items]
Available borrowings under our senior secured credit facility			357,900,000
Non-vested restricted stock [Member]
Debt Instrument [Line Items]
Payment of special cash dividend per share previously declared by the Company	$7
General Electric Capital Corp [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders	602,500,000
Credit Facility [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Outstanding letters of credit			7,200,000
Minimum [Member]
Debt Instrument [Line Items]
Uncommitted incremental revolving capacity	130,000,000
Unused commitment fee margin percentage	0.25%
Index rate plus an applicable margin Percentage	0.75%
LIBOR plus an applicable margin Percentage	1.75%
Minimum [Member] | Amended and Restated Credit Agreement [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders				402,500,000
Minimum [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit	1.75%
Maximum [Member]
Debt Instrument [Line Items]
Uncommitted incremental revolving capacity	150,000,000
Unused commitment fee margin percentage	0.50%
Index rate plus an applicable margin Percentage	1.25%
LIBOR plus an applicable margin Percentage	2.25%
Maximum [Member] | Amended and Restated Credit Agreement [Member] | Scenario, Forecast [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders				$602,500,000
Maximum [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit	2.25%

Capital_Lease_Obligations_Addi

Capital Lease Obligations - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
Capital Lease Obligations [Line Items]
Number of capital lease obligations	2
Capital Lease Obligations One [Member]
Capital Lease Obligations [Line Items]
Capital lease obligations expiring	2022
Capital Lease Obligations Two [Member]
Capital Lease Obligations [Line Items]
Capital lease obligations expiring	2029

Capital_Lease_Obligations_Futu

Capital Lease Obligations - Future Minimum Capital Lease Payments (Detail) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Capital Leases, Future Minimum Payments, Net Present Value [Abstract]
2015	$333
2016	333
2017	333
2018	333
2019	333
Thereafter	1,297
Total minimum lease payments	2,962
Less: amount representing interest	-863
Present value of minimum lease payments	$2,099

Income_Taxes_Income_Tax_Provis

Income Taxes - Income Tax Provision (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
U.S. Federal, Current	$576	$1,262
U.S. Federal, Deferred	30,753	16,306	13,187
U.S. Federal, Total	31,329	17,568	13,187
State, Current	151	1,860	400
State, Deferred	6,065	1,579	2,025
State, Total	6,216	3,439	2,425
Current, Total	727	3,122	400
Deferred, Total	36,818	17,885	15,212
Total	$37,545	$21,007	$15,612

Income_Taxes_Deferred_Income_T

Income Taxes - Deferred Income Tax Assets and Liabilities (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred tax assets:
Accounts receivable	$1,246	$1,388
Inventories	252	253
Net operating losses	11,978	10,802
AMT and general business tax credits	3,210	2,619
Sec 263A costs	1,491	1,243
Accrued liabilities	4,279	4,109
Deferred compensation	2,089	1,932
Accrued interest	606	580
Stock-based compensation	304	471
Goodwill and intangible assets	2,659	3,988
Other assets	91	37
Deferred tax assets, Total	28,205	27,422
Deferred tax liabilities:
Property and equipment	-151,703	-114,107
Investments	-1,612	-1,606
Deferred tax liabilities, Total	125,110	88,291
Net deferred tax liabilities	($125,110)	($88,291)

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	35.00%
Federal net operating loss carry forwards	$61,000,000
Expire in varying amounts for federal net operating loss carry forwards	2029 through 2034
Federal alternative minimum tax credit carry forwards	2,700,000
General business credit carry forwards	3,210,000	2,619,000
Expire in varying amounts for business credit carry forwards	2025 and 2029
Unrecognized tax benefits	$200,000

Income_Taxes_Actual_Income_Tax

Income Taxes - Actual Income Tax Expense (benefit) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Computed tax at statutory rates	$32,439	$22,801	$15,557
Permanent items - other	1,069	716	741
Permanent items - excess of tax deductible goodwill		-4,673	-2,130
State income tax, net of federal tax effect	4,046	2,651	1,592
Increase in uncertain tax positions	-9	-488	-148
Other	0	0	0
Total income tax expense benefit	$37,545	$21,007	$15,612

Income_Taxes_Amounts_of_Gross_

Income Taxes - Amounts of Gross Unrecognized Tax Benefits (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefits at January 1	$5,943	$6,515
Increases in tax positions taken in prior years	42	11
Decreases in tax positions taken in prior years		-84
Increases in tax positions taken in current year	0	0
Decreases for tax positions taken in current year	0	0
Settlements with taxing authorities		-285
Lapse in statute of limitations	-23	-214
Gross unrecognized tax benefits at December 31	$5,962	$5,943

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]
Rent expense on property leases and equipment leases	$13	$12.40	$12.80
Outstanding letters of credit	6.5	6.5
Expiration date of letter of credit	31-Jan-15
Renewed letter of credit	$7.20
Expiration date of renewed letter of credit	Jan-16
Line of credit expiry period	1 year

Commitments_and_Contingencies_2

Commitments and Contingencies - Future Minimum Operating Lease Payments (Detail) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2015	$13,719
2016	14,162
2017	11,823
2018	10,631
2019	10,307
Thereafter	73,361
Total	$134,003

Employee_Benefit_Plan_Addition

Employee Benefit Plan - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Compensation and Retirement Disclosure [Abstract]
Amount of contributions in profit - sharing plan net of employee forfeitures	$1.70	$1.70	$1.40

Deferred_Compensation_Plans_Ad

Deferred Compensation Plans - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
	CompensationPlan
Postemployment Benefits [Abstract]
Number of deferred compensation plan	1
Effective rate	3.25%
Aggregate deferred compensation payable	$2,106,000	$2,040,000
Accrued interest	$1,600,000	$1,500,000

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]
Lease payments			$200,000
John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture			29.20%
Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture			29.20%
Children of John M. Engquist and Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture			16.60%
Number of trust held by related party			4
John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture			25.00%
Chairman of the Board [Member]
Related Party Transaction [Line Items]
Agreement term	5 years
Consulting fee	167,000
Cost-of-living annual percentage increase	4.00%
Expense related to the agreement			200,000
T & J partnership [Member]
Related Party Transaction [Line Items]
Lease payments	200,000	200,000	200,000
T & J partnership [Member] | John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
T & J partnership [Member] | John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
Gulf Wide Aviation [Member]
Related Party Transaction [Line Items]
Payments in respect of charter cost		200,000	500,000
Gulf Wide Aviation [Member] | John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity		62.50%	62.50%
Gulf Wide Aviation [Member] | Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity		12.50%	12.50%
Gulf Wide Aviation [Member] | John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity		25.00%	25.00%
Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transaction [Line Items]
Commission paid	800,000	700,000	600,000
Perkins-McKenzie Insurance Agency Inc. [Member] | John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	31.25%
Perkins-McKenzie Insurance Agency Inc. [Member] | Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	6.25%
Perkins-McKenzie Insurance Agency Inc. [Member] | John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	12.50%
B-C Equipment Sales Inc [Member]
Related Party Transaction [Line Items]
Products and services purchased	200,000	200,000	100,000
Sales to related party	$100,000	$200,000	$100,000
B-C Equipment Sales Inc [Member] | John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%

Summarized_Quarterly_Financial2

Summarized Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Financial Results of Operations (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$297,761	$275,044	$280,378	$237,229	$259,579	$270,449	$245,340	$212,388	$1,090,412	$987,756	$837,315
Income from operations	41,218	39,993	37,942	24,591	33,763	33,932	28,912	18,716	143,744	115,323	89,241
Income before provision for income taxes	27,958	27,115	25,364	12,247	21,192	20,976	16,028	6,951	92,684	65,147	44,448
Net income	$16,677	$15,300	$15,726	$7,436	$14,601	$13,953	$10,809	$4,777	$55,139	$44,140	$28,836
Basic net income per common share	$0.47	$0.43	$0.45	$0.21	$0.42	$0.40	$0.31	$0.14	$1.57	$1.26	$0.83
Diluted net income per common share	$0.47	$0.43	$0.45	$0.21	$0.41	$0.40	$0.31	$0.14	$1.56	$1.26	$0.82

Segment_Information_Additional

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	Customer	Customer	Customer
	Segment
Segment Reporting [Abstract]
Number of reportable segment	5
Sales to international customers	0.30%	1.20%	2.10%
Customer accounted for more than 10% of revenue	0	0	0

Segment_Information_Informatio

Segment Information - Information about Reportable Segments (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Total revenues	$297,761	$275,044	$280,378	$237,229	$259,579	$270,449	$245,340	$212,388	$1,090,412	$987,756	$837,315
Gross Profit:
Total gross profit									347,938	301,836	257,302
Segment identified assets:
Total assets	1,358,804				1,090,340				1,358,804	1,090,340
Used Equipment Sales [Member]
Gross Profit:
Total gross profit									38,237	40,867	30,575
Equipment Rentals [Member]
Gross Profit:
Total gross profit									196,139	161,649	135,623
New Equipment Sales [Member]
Gross Profit:
Total gross profit									38,510	31,881	27,524
Parts Sales [Member]
Gross Profit:
Total gross profit									32,626	28,933	27,298
Operating Segments [Member]
Revenues:
Total revenues									1,030,343	935,131	791,100
Gross Profit:
Total gross profit									345,297	298,990	255,597
Segment identified assets:
Total assets	1,023,694				800,350				1,023,694	800,350
Operating Segments [Member] | Used Equipment Sales [Member]
Revenues:
Total revenues									123,173	141,560	104,563
Gross Profit:
Total gross profit									38,237	40,867	30,575
Segment identified assets:
Total assets	114,664				95,392				114,664	95,392
Operating Segments [Member] | Equipment Rentals [Member]
Revenues:
Total revenues									404,110	338,935	288,641
Gross Profit:
Total gross profit									196,139	161,649	135,623
Segment identified assets:
Total assets	889,706				688,710				889,706	688,710
Operating Segments [Member] | Parts and Service [Member]
Segment identified assets:
Total assets	19,324				16,248				19,324	16,248
Operating Segments [Member] | New Equipment Sales [Member]
Revenues:
Total revenues									328,036	294,768	241,721
Gross Profit:
Total gross profit									38,510	31,881	27,524
Operating Segments [Member] | Parts Sales [Member]
Revenues:
Total revenues									113,732	103,174	99,621
Gross Profit:
Total gross profit									32,626	28,933	27,298
Operating Segments [Member] | Services Sales [Member]
Revenues:
Total revenues									61,292	56,694	56,554
Gross Profit:
Total gross profit									39,785	35,660	34,577
Non-Segmented [Member]
Revenues:
Total revenues									60,069	52,625	46,215
Gross Profit:
Total gross profit									2,641	2,846	1,705
Segment identified assets:
Total assets	$335,110				$289,990				$335,110	$289,990

Condensed_Consolidating_Financ

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Balance Sheet (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Assets:
Cash	$15,861	$17,607	$8,894	$24,215
Receivables, net	164,335	131,970
Inventories, net	133,987	111,640
Prepaid expenses and other assets	9,146	6,024
Rental equipment, net	889,706	688,710
Property and equipment, net	109,908	98,503
Deferred financing costs, net	4,664	4,689
Investment in guarantor subsidiaries
Goodwill	31,197	31,197	32,074
Total assets	1,358,804	1,090,340
Liabilities and Stockholders' Equity:
Amount due on senior secured credit facility	259,919	102,460
Accounts payable	53,341	67,779
Manufacturer flooring plans payable	93,600	49,062
Dividends payable		633
Accrued expenses payable and other liabilities	60,548	54,439
Senior unsecured notes	628,714	628,546	521,065
Capital leases payable	2,099	2,278
Deferred income taxes	125,110	88,291
Deferred compensation payable	2,106	2,040
Total liabilities	1,225,437	995,528
Stockholders' equity	133,367	94,812	48,636	264,207
Total liabilities and stockholders' equity	1,358,804	1,090,340
H & E Equipment Services [Member]
Assets:
Cash	15,861	17,607	8,894	24,215
Receivables, net	137,197	114,525
Inventories, net	123,410	102,125
Prepaid expenses and other assets	9,027	5,853
Rental equipment, net	748,353	582,721
Property and equipment, net	98,279	85,826
Deferred financing costs, net	4,664	4,689
Investment in guarantor subsidiaries	216,540	165,703
Goodwill	1,671	1,671
Total assets	1,355,002	1,080,720
Liabilities and Stockholders' Equity:
Amount due on senior secured credit facility	259,919	102,460
Accounts payable	50,661	60,787
Manufacturer flooring plans payable	93,600	49,062
Dividends payable	23	656
Accrued expenses payable and other liabilities	61,502	54,066
Senior unsecured notes	628,714	628,546
Capital leases payable
Deferred income taxes	125,110	88,291
Deferred compensation payable	2,106	2,040
Total liabilities	1,221,635	985,908
Stockholders' equity	133,367	94,812
Total liabilities and stockholders' equity	1,355,002	1,080,720
Guarantor Subsidiaries [Member]
Assets:
Cash
Receivables, net	27,138	17,445
Inventories, net	10,577	9,515
Prepaid expenses and other assets	119	171
Rental equipment, net	141,353	105,989
Property and equipment, net	11,629	12,677
Deferred financing costs, net
Investment in guarantor subsidiaries
Goodwill	29,526	29,526
Total assets	220,342	175,323
Liabilities and Stockholders' Equity:
Amount due on senior secured credit facility
Accounts payable	2,680	6,992
Manufacturer flooring plans payable
Dividends payable	-23	-23
Accrued expenses payable and other liabilities	-954	373
Senior unsecured notes
Capital leases payable	2,099	2,278
Deferred income taxes
Deferred compensation payable
Total liabilities	3,802	9,620
Stockholders' equity	216,540	165,703
Total liabilities and stockholders' equity	220,342	175,323
Elimination [Member]
Assets:
Cash
Receivables, net
Inventories, net
Prepaid expenses and other assets
Rental equipment, net
Property and equipment, net
Deferred financing costs, net
Investment in guarantor subsidiaries	-216,540	-165,703
Goodwill
Total assets	-216,540	-165,703
Liabilities and Stockholders' Equity:
Amount due on senior secured credit facility
Accounts payable
Manufacturer flooring plans payable
Dividends payable
Accrued expenses payable and other liabilities
Senior unsecured notes
Capital leases payable
Deferred income taxes
Deferred compensation payable
Total liabilities
Stockholders' equity	-216,540	-165,703
Total liabilities and stockholders' equity	($216,540)	($165,703)

Condensed_Consolidating_Financ1

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Income (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Equipment rentals									$404,110	$338,935	$288,641
New equipment sales									328,036	294,768	241,721
Used equipment sales									123,173	141,560	104,563
Parts sales									113,732	103,174	99,621
Services revenues									61,292	56,694	56,554
Other									60,069	52,625	46,215
Total revenues	297,761	275,044	280,378	237,229	259,579	270,449	245,340	212,388	1,090,412	987,756	837,315
Cost of revenues:
Rental depreciation									146,055	121,948	102,966
Rental expense									61,916	55,338	50,052
New equipment sales									289,526	262,887	214,197
Used equipment sales									84,936	100,693	73,988
Parts sales									81,106	74,241	72,323
Services revenues									21,507	21,034	21,977
Other									57,428	49,779	44,510
Total cost of revenues									742,474	685,920	580,013
Gross profit (loss):
Gross profit									347,938	301,836	257,302
Selling, general and administrative expenses									206,480	189,062	169,653
Equity in earnings (loss) of guarantor subsidiaries
Gain from sales of property and equipment, net									2,286	2,549	1,592
Income from operations	41,218	39,993	37,942	24,591	33,763	33,932	28,912	18,716	143,744	115,323	89,241
Other income (expense):
Interest expense									-52,353	-51,404	-35,541
Loss on early extinguishment of debt											-10,180
Other, net									1,293	1,228	928
Total other expense, net									-51,060	-50,176	-44,793
Income (loss) before income taxes	27,958	27,115	25,364	12,247	21,192	20,976	16,028	6,951	92,684	65,147	44,448
Income tax expense									37,545	21,007	15,612
Net income	16,677	15,300	15,726	7,436	14,601	13,953	10,809	4,777	55,139	44,140	28,836
Equipment Rentals [Member]
Gross profit (loss):
Gross profit									196,139	161,649	135,623
New Equipment Sales [Member]
Gross profit (loss):
Gross profit									38,510	31,881	27,524
Used Equipment Sales [Member]
Gross profit (loss):
Gross profit									38,237	40,867	30,575
Parts Sales [Member]
Gross profit (loss):
Gross profit									32,626	28,933	27,298
Services Revenues [Member]
Gross profit (loss):
Gross profit									39,785	35,660	34,577
H & E Equipment Services [Member]
Revenues:
Equipment rentals									338,708	280,700	237,171
New equipment sales									278,869	251,911	212,544
Used equipment sales									99,864	119,351	83,742
Parts sales									99,013	88,994	85,137
Services revenues									52,227	49,022	49,037
Other									49,510	43,341	37,908
Total revenues									918,191	833,319	705,539
Cost of revenues:
Rental depreciation									122,763	100,627	83,219
Rental expense									50,832	45,186	40,197
New equipment sales									245,423	224,051	188,251
Used equipment sales									68,739	84,881	58,604
Parts sales									70,769	64,167	61,988
Services revenues									18,231	18,272	19,362
Other									46,851	40,298	35,621
Total cost of revenues									623,608	577,482	487,242
Gross profit (loss):
Gross profit									294,583	255,837	218,297
Selling, general and administrative expenses									170,449	155,881	139,775
Equity in earnings (loss) of guarantor subsidiaries									5,711	2,497	-181
Gain from sales of property and equipment, net									1,870	2,220	1,216
Income from operations									131,715	104,673	79,557
Other income (expense):
Interest expense									-40,147	-40,662	-25,798
Loss on early extinguishment of debt											-10,180
Other, net									1,116	1,136	869
Total other expense, net									-39,031	-39,526	-35,109
Income (loss) before income taxes									92,684	65,147	44,448
Income tax expense									37,545	21,007	15,612
Net income									55,139	44,140	28,836
H & E Equipment Services [Member] | Equipment Rentals [Member]
Gross profit (loss):
Gross profit									165,113	134,887	113,755
H & E Equipment Services [Member] | New Equipment Sales [Member]
Gross profit (loss):
Gross profit									33,446	27,860	24,293
H & E Equipment Services [Member] | Used Equipment Sales [Member]
Gross profit (loss):
Gross profit									31,125	34,470	25,138
H & E Equipment Services [Member] | Parts Sales [Member]
Gross profit (loss):
Gross profit									28,244	24,827	23,149
H & E Equipment Services [Member] | Services Revenues [Member]
Gross profit (loss):
Gross profit									33,996	30,750	29,675
Guarantor Subsidiaries [Member]
Revenues:
Equipment rentals									65,402	58,235	51,470
New equipment sales									49,167	42,857	29,177
Used equipment sales									23,309	22,209	20,821
Parts sales									14,719	14,180	14,484
Services revenues									9,065	7,672	7,517
Other									10,559	9,284	8,307
Total revenues									172,221	154,437	131,776
Cost of revenues:
Rental depreciation									23,292	21,321	19,747
Rental expense									11,084	10,152	9,855
New equipment sales									44,103	38,836	25,946
Used equipment sales									16,197	15,812	15,384
Parts sales									10,337	10,074	10,335
Services revenues									3,276	2,762	2,615
Other									10,577	9,481	8,889
Total cost of revenues									118,866	108,438	92,771
Gross profit (loss):
Gross profit									53,355	45,999	39,005
Selling, general and administrative expenses									36,031	33,181	29,878
Equity in earnings (loss) of guarantor subsidiaries
Gain from sales of property and equipment, net									416	329	376
Income from operations									17,740	13,147	9,503
Other income (expense):
Interest expense									-12,206	-10,742	-9,743
Other, net									177	92	59
Total other expense, net									-12,029	-10,650	-9,684
Income (loss) before income taxes									5,711	2,497	-181
Income tax expense
Net income									5,711	2,497	-181
Guarantor Subsidiaries [Member] | Equipment Rentals [Member]
Gross profit (loss):
Gross profit									31,026	26,762	21,868
Guarantor Subsidiaries [Member] | New Equipment Sales [Member]
Gross profit (loss):
Gross profit									5,064	4,021	3,231
Guarantor Subsidiaries [Member] | Used Equipment Sales [Member]
Gross profit (loss):
Gross profit									7,112	6,397	5,437
Guarantor Subsidiaries [Member] | Parts Sales [Member]
Gross profit (loss):
Gross profit									4,382	4,106	4,149
Guarantor Subsidiaries [Member] | Services Revenues [Member]
Gross profit (loss):
Gross profit									5,789	4,910	4,902
Other [Member]
Gross profit (loss):
Gross profit									2,641	2,846	1,705
Other [Member] | H & E Equipment Services [Member]
Gross profit (loss):
Gross profit									2,659	3,043	2,287
Other [Member] | Guarantor Subsidiaries [Member]
Gross profit (loss):
Gross profit									-18	-197	-582
Elimination [Member]
Revenues:
Equipment rentals
New equipment sales
Used equipment sales
Parts sales
Services revenues
Other
Total revenues
Cost of revenues:
Rental depreciation
Rental expense
New equipment sales
Used equipment sales
Parts sales
Services revenues
Other
Total cost of revenues
Gross profit (loss):
Gross profit
Selling, general and administrative expenses
Equity in earnings (loss) of guarantor subsidiaries									-5,711	-2,497	181
Gain from sales of property and equipment, net
Income from operations									-5,711	-2,497	181
Other income (expense):
Interest expense
Other, net
Total other expense, net
Income (loss) before income taxes									-5,711	-2,497	181
Income tax expense
Net income									-5,711	-2,497	181
Elimination [Member] | Equipment Rentals [Member]
Gross profit (loss):
Gross profit
Elimination [Member] | New Equipment Sales [Member]
Gross profit (loss):
Gross profit
Elimination [Member] | Used Equipment Sales [Member]
Gross profit (loss):
Gross profit
Elimination [Member] | Parts Sales [Member]
Gross profit (loss):
Gross profit
Elimination [Member] | Services Revenues [Member]
Gross profit (loss):
Gross profit

Condensed_Consolidating_Financ2

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Cash Flows (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income	$55,139	$44,140	$28,836
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment	20,459	16,955	13,481
Depreciation on rental equipment	146,055	121,948	102,966
Amortization of deferred financing costs	934	1,094	1,555
Amortization of intangible assets			66
Accretion of note discount, net of premium amortization	168	231
Provision for losses on accounts receivable	2,859	3,194	3,480
Provision for inventory obsolescence	159	220	126
Provision for deferred income taxes	36,819	16,702	12,973
Stock-based compensation expense	2,598	2,618	1,862
Loss on early extinguishment of debt			10,180
Gain from sales of property and equipment, net	-2,286	-2,549	-1,592
Gain from sales of rental equipment, net	-35,769	-38,575	-29,559
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		877	1,944
Excess tax deficiency from stock-based awards	-24
Equity in (earnings) loss of guarantor subsidiaries
Changes in operating assets and liabilities:
Receivables, net	-35,224	6,503	-39,808
Inventories, net	-66,723	-67,754	-43,137
Prepaid expenses and other assets	-3,122	-815	16
Accounts payable	-14,438	31,659	-26,886
Manufacturer flooring plans payable	44,538	-1,777	-7,479
Accrued expenses payable and other liabilities	6,110	3,916	12,032
Deferred compensation payable	66	65	-33
Net cash provided by operating activities	158,318	138,652	41,023
Cash flows from investing activities:
Purchases of property and equipment	-33,235	-29,479	-37,361
Purchases of rental equipment	-368,491	-267,465	-268,229
Proceeds from sales of property and equipment	3,657	2,759	2,058
Proceeds from sales of rental equipment	101,426	114,595	90,542
Investment in subsidiaries
Net cash used in investing activities	-296,643	-179,590	-212,990
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards		307	293
Purchases of treasury stock	-1,467	-890	-694
Dividends paid	-18,325	-855	-244,381
Principal payments on senior unsecured notes			-257,576
Proceeds from issuance of senior unsecured notes		107,250	520,725
Borrowing on senior secured credit facility	1,235,630	1,058,990	1,032,285
Payments on senior secured credit facility	-1,078,171	-1,114,249	-890,621
Payments of deferred financing cost	-909	-733	-3,227
Payments on capital lease obligations	-179	-169	-158
Capital contributions
Net cash provided by financing activities	136,579	49,651	156,646
Net increase (decrease) in cash	-1,746	8,713	-15,321
Cash, beginning of year	17,607	8,894	24,215
Cash, end of year	15,861	17,607	8,894
H & E Equipment Services [Member]
Cash flows from operating activities:
Net income	55,139	44,140	28,836
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment	18,025	14,871	11,580
Depreciation on rental equipment	122,763	100,627	83,219
Amortization of deferred financing costs	934	1,094	1,555
Accretion of note discount, net of premium amortization	168	231
Provision for losses on accounts receivable	2,428	2,568
Provision for inventory obsolescence	159	220	126
Provision for deferred income taxes	36,819	16,702	12,973
Stock-based compensation expense	2,598	2,618	1,862
Loss on early extinguishment of debt			10,180
Gain from sales of property and equipment, net	-1,870	-2,220	-1,216
Gain from sales of rental equipment, net	-28,750	-32,235	-24,123
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		877	1,944
Excess tax deficiency from stock-based awards	-24
Equity in (earnings) loss of guarantor subsidiaries	-5,711	-2,497	181
Changes in operating assets and liabilities:
Receivables, net	-25,100	8,252	-31,505
Inventories, net	-61,693	-62,300	-40,310
Prepaid expenses and other assets	-3,174	-744	-9
Accounts payable	-10,126	26,000	-24,308
Manufacturer flooring plans payable	44,538	-1,327	-7,860
Accrued expenses payable and other liabilities	7,437	3,916	12,363
Deferred compensation payable	66	65	-33
Net cash provided by operating activities	154,626	120,858	35,455
Cash flows from investing activities:
Purchases of property and equipment	-30,849	-26,576	-34,181
Purchases of rental equipment	-299,387	-229,952	-224,802
Proceeds from sales of property and equipment	2,241	2,363	1,574
Proceeds from sales of rental equipment	79,991	95,378	70,926
Investment in subsidiaries	-45,126	-3,201	-21,097
Net cash used in investing activities	-293,130	-161,988	-207,580
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards		307	293
Purchases of treasury stock	-1,467	-890	-694
Dividends paid	-18,325	-832	-244,381
Principal payments on senior unsecured notes			-257,576
Proceeds from issuance of senior unsecured notes		107,250	520,725
Borrowing on senior secured credit facility	1,235,630	1,058,990	1,032,285
Payments on senior secured credit facility	-1,078,171	-1,114,249	-890,621
Payments of deferred financing cost	-909	-733	-3,227
Payments on capital lease obligations
Capital contributions
Net cash provided by financing activities	136,758	49,843	156,804
Net increase (decrease) in cash	-1,746	8,713	-15,321
Cash, beginning of year	17,607	8,894	24,215
Cash, end of year	15,861	17,607	8,894
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	5,711	2,497	-181
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment	2,434	2,084	1,901
Depreciation on rental equipment	23,292	21,321	19,747
Amortization of deferred financing costs
Amortization of intangible assets			66
Accretion of note discount, net of premium amortization
Provision for losses on accounts receivable	431	626	3,480
Provision for inventory obsolescence
Provision for deferred income taxes
Stock-based compensation expense
Gain from sales of property and equipment, net	-416	-329	-376
Gain from sales of rental equipment, net	-7,019	-6,340	-5,436
Excess tax deficiency from stock-based awards
Equity in (earnings) loss of guarantor subsidiaries
Changes in operating assets and liabilities:
Receivables, net	-10,124	-1,749	-8,303
Inventories, net	-5,030	-5,454	-2,827
Prepaid expenses and other assets	52	-71	25
Accounts payable	-4,312	5,659	-2,578
Manufacturer flooring plans payable		-450	381
Accrued expenses payable and other liabilities	-1,327		-331
Deferred compensation payable
Net cash provided by operating activities	3,692	17,794	5,568
Cash flows from investing activities:
Purchases of property and equipment	-2,386	-2,903	-3,180
Purchases of rental equipment	-69,104	-37,513	-43,427
Proceeds from sales of property and equipment	1,416	396	484
Proceeds from sales of rental equipment	21,435	19,217	19,616
Investment in subsidiaries
Net cash used in investing activities	-48,639	-20,803	-26,507
Cash flows from financing activities:
Purchases of treasury stock
Dividends paid		-23
Borrowing on senior secured credit facility
Payments on senior secured credit facility
Payments of deferred financing cost
Payments on capital lease obligations	-179	-169	-158
Capital contributions	45,126	3,201	21,097
Net cash provided by financing activities	44,947	3,009	20,939
Net increase (decrease) in cash
Cash, beginning of year
Cash, end of year
Elimination [Member]
Cash flows from operating activities:
Net income	-5,711	-2,497	181
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment
Depreciation on rental equipment
Amortization of deferred financing costs
Accretion of note discount, net of premium amortization
Provision for losses on accounts receivable
Provision for inventory obsolescence
Provision for deferred income taxes
Stock-based compensation expense
Gain from sales of property and equipment, net
Gain from sales of rental equipment, net
Excess tax deficiency from stock-based awards
Equity in (earnings) loss of guarantor subsidiaries	5,711	2,497	-181
Changes in operating assets and liabilities:
Receivables, net
Inventories, net
Prepaid expenses and other assets
Accounts payable
Manufacturer flooring plans payable
Accrued expenses payable and other liabilities
Deferred compensation payable
Net cash provided by operating activities
Cash flows from investing activities:
Purchases of property and equipment
Purchases of rental equipment
Proceeds from sales of property and equipment
Proceeds from sales of rental equipment
Investment in subsidiaries	45,126	3,201	21,097
Net cash used in investing activities	45,126	3,201	21,097
Cash flows from financing activities:
Purchases of treasury stock
Dividends paid
Borrowing on senior secured credit facility
Payments on senior secured credit facility
Payments of deferred financing cost
Payments on capital lease obligations
Capital contributions	-45,126	-3,201	-21,097
Net cash provided by financing activities	-45,126	-3,201	-21,097
Net increase (decrease) in cash
Cash, beginning of year
Cash, end of year

Valuation_and_Qualifying_Accou

Valuation and Qualifying Accounts (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$4,298	$5,211	$6,442
Additions Charged to Costs and Expenses	3,018	3,414	3,606
Recoveries (Deductions)	-3,381	-4,327	-4,837
Balance at End of Year	3,935	4,298	5,211
Allowance for doubtful accounts receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	3,651	4,593	5,581
Additions Charged to Costs and Expenses	2,859	3,194	3,480
Recoveries (Deductions)	-3,222	-4,136	-4,468
Balance at End of Year	3,288	3,651	4,593
Allowance for inventory obsolescence [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	647	618	861
Additions Charged to Costs and Expenses	159	220	126
Recoveries (Deductions)	-159	-191	-369
Balance at End of Year	$647	$647	$618