Neff 10-K 8 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 29, 2016	Jun. 30, 2014
Entity Information [Line Items]
Entity Registrant Name	Neff Corp
Entity Central Index Key	1,617,667
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 0
Common Class A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		10,380,781
Common Class B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		14,951,625

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Cash and cash equivalents	$ 289	$ 207
Accounts receivable, net of allowance for doubtful accounts of $2,508 in 2015 and $2,125 in 2014	70,328	66,375
Inventories	1,766	2,005
Rental equipment, net	457,470	420,245
Property and equipment, net	33,473	30,210
Prepaid expenses and other assets	14,488	16,959
Goodwill	60,599	58,765
Intangible assets, net	15,314	16,600
Total assets	653,727	611,366
Liabilities
Accounts payable	18,948	27,389
Accrued expenses and other liabilities	31,412	31,203
Revolving credit facility	253,600	245,200
Second lien loan, net of original issue discount	476,966	476,713
Payable pursuant to tax receivable agreement	29,133	31,557
Deferred tax liability, net	9,458	5,405
Total liabilities	$ 819,517	$ 817,467
Commitments and contingencies (Note 16)
Stockholders' deficit
Additional paid-in capital	$ (112,058)	$ (112,185)
Retained earnings	17,190	1,599
Total stockholders' deficit	(94,614)	(110,331)
Non-controlling interest	(71,176)	(95,770)
Total stockholders' deficit and non-controlling interest	(165,790)	(206,101)
Total liabilities and stockholders' deficit and non-controlling interest	653,727	611,366
Common Class A
Stockholders' deficit
Common stock	104	105
Common Class B
Stockholders' deficit
Common stock	$ 150	$ 150

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts receivable, allowance for doubtful accounts	$ 2,508	$ 2,125
Common Class A
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	10,380,781	10,476,190
Common stock, shares outstanding	10,380,781	10,476,190
Common Class B
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	14,951,625	14,951,625
Common stock, shares outstanding	14,951,625	14,951,625

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues
Rental revenues											$ 335,990	$ 324,099	$ 281,038
Equipment sales											34,772	34,479	33,487
Parts and service											13,099	13,382	12,682
Total revenues		$ 106,124	$ 99,424	$ 94,227	$ 84,086	$ 104,118	$ 97,747	$ 92,362	$ 77,733		383,861	371,960	327,207
Cost of revenues
Cost of equipment sold											23,061	19,147	19,204
Depreciation of rental equipment											83,943	73,274	70,768
Cost of rental revenues											80,007	81,040	74,482
Cost of parts and service											7,598	8,180	7,677
Total cost of revenues											194,609	181,641	172,131
Gross profit		49,749	51,247	47,638	40,618	53,012	51,538	49,720	36,049		189,252	190,319	155,076
Other operating expenses
Selling, general and administrative expenses											90,531	81,990	78,617
Other depreciation and amortization											10,498	9,591	8,968
Transaction bonus											0	24,506		$ 0
Total other operating expenses											101,029	116,087	87,585
Income from operations		24,126	25,717	22,513	15,867	30,033	28,016	2,476	13,707		88,223	74,232	67,491
Other expenses (income)
Interest expense											43,025	40,481	24,598
Loss on extinguishment of debt											0	20,241	0
Adjustment to tax receivable agreement											(2,424)	0	0
Loss Recognized in Earnings											2,265	0	0
Amortization of debt issue costs											1,547	3,061	1,929
Total other expenses (income)		9,474	15,926	6,719	12,294	16,879	13,550	25,224	8,130		44,413	63,783	26,527
Income before income taxes											43,810	10,449	40,964
(Provision for) benefit from income taxes											(3,625)	5,359	(471)
Net income	$ 5,379	12,719	9,444	14,694	3,328	13,903	19,314	(22,867)	5,458	$ 10,429	40,185	15,808	40,493
Less: net income attributable to non-controlling interest		8,682	6,238	7,275	2,399	12,304	19,314	(22,867)	5,458		24,594	14,209	40,493
Net income attributable to Neff Corporation		$ 4,037	$ 3,206	$ 7,419	$ 929	$ 1,599	$ 0	$ 0	$ 0		$ 15,591	$ 1,599	$ 0
Common Class A
Net income attributable to Neff Corporation per share of Class A common stock
Basic (in dollars per share)	$ 0.15										$ 1.49
Diluted (in dollars per share)	$ 0.13										$ 1.29
Weighted average shares of Class A common stock outstanding
Weighted average shares of Class A common stock outstanding	10,476										10,477
Weighted average shares of Class A common stock outstanding, diluted	12,011										12,069

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT/MEMBERS' (DEFICIT) SURPLUS - USD ($) $ in Thousands	Total	Common Class A	Common Class B	Neff Holdings LLC	Neff Holdings LLCMembers' (Deficit) Surplus	Neff Holdings LLCRetained Earnings	Neff CorporationCommon StockCommon Class A	Neff CorporationCommon StockCommon Class B	Neff CorporationAdditional Paid-in Capital	Neff CorporationRetained Earnings	Neff CorporationNon-controlling Interest
Beginning balance at Dec. 31, 2012	$ 71,365				$ 103,088	$ (31,723)	$ 0	$ 0	$ 0	$ 0	$ 0
Beginning balance (in shares) at Dec. 31, 2012							0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	40,493					40,493
Return of capital to members (Note 10)	(110,000)				(110,000)
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	1,224				1,224
Net income attributable to Neff Corporation	0
Less: net income attributable to non-controlling interest	40,493
Ending balance at Dec. 31, 2013	3,082				(5,688)	8,770	$ 0	$ 0	0	0	0
Ending balance (in shares) at Dec. 31, 2013							0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	10,429					10,429
Return of capital to members (Note 10)	(329,885)				(329,885)
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	819				819
Ending balance at Nov. 26, 2014	(315,555)				(334,754)	19,199	$ 0	$ 0	0	0	0
Ending balance (in shares) at Nov. 26, 2014							0	0
Beginning balance at Dec. 31, 2013	3,082				(5,688)	8,770	$ 0	$ 0	0	0	0
Beginning balance (in shares) at Dec. 31, 2013							0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	15,808
Net income attributable to Neff Corporation	1,599
Less: net income attributable to non-controlling interest	14,209
Ending balance at Dec. 31, 2014	(206,101)				0	0	$ 105	$ 150	(112,185)	1,599	(95,770)
Ending balance (in shares) at Dec. 31, 2014		10,476,190	14,951,625				10,476,000	14,952,000
Beginning balance at Nov. 26, 2014	(315,555)				(334,754)	19,199	$ 0	$ 0	0	0	0
Beginning balance (in shares) at Nov. 26, 2014							0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,379									1,599	3,780
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	64			$ 64							64
Sale of Class A common stock in IPO, net of $6,204 in issuance costs and underwriters' discount (in shares)							10,476,000	14,952,000
Sale of Class A common stock in IPO, net of $6,204 in issuance costs and underwriters' discount	139,939						$ 105	$ 150	139,684
Purchase of Neff Holdings units by Neff Corporation	0				146,143				(146,143)
Record deferred tax assets and liabilities and tax receivable liability	(35,928)								(35,928)
Initial allocation of non-controlling interest	0				188,611	(19,199)			(69,798)		(99,614)
Less: net income attributable to non-controlling interest				$ 3,780
Ending balance at Dec. 31, 2014	(206,101)				0	0	$ 105	$ 150	(112,185)	1,599	(95,770)
Ending balance (in shares) at Dec. 31, 2014		10,476,190	14,951,625				10,476,000	14,952,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	40,185
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	(283)								283
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	1,249								1,249
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures							18,000
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures	0
Stock Repurchased and Retired During Period, Shares							(113,000)
Stock Repurchased and Retired During Period, Value	(840)						$ (1)		(839)
Net income attributable to Neff Corporation	15,591									15,591
Less: net income attributable to non-controlling interest	24,594										24,594
Ending balance at Dec. 31, 2015	$ (165,790)				$ 0	$ 0	$ 104	$ 150	$ (112,058)	$ 17,190	$ (71,176)
Ending balance (in shares) at Dec. 31, 2015		10,380,781	14,951,625				10,381,000	14,952,000

CONSOLIDATED STATEMENTS OF STO6

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT/MEMBER'S (DEFICIT) SURPLUS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Stockholders' Equity [Abstract]
Payments of stock issuance costs	$ 283	$ 6,204	$ 0

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities
Net income	$ 40,185	$ 15,808	$ 40,493
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	93,155	81,355	78,009
Amortization of debt issue costs	1,547	3,061	1,929
Amortization of intangible assets	1,286	1,510	1,727
Amortization of original issue discount	253	126	0
Gain on sale of equipment	(11,711)	(15,332)	(14,283)
Provision for bad debt	2,526	2,705	2,278
Equity-based compensation expense	1,249	883	1,224
Deferred income taxes	4,053	1,034	0
Adjustment to tax receivable agreement	(2,424)	0	0
Unrealized loss on interest rate swap	1,880	0	0
Loss on extinguishment of debt	0	20,241	0
Changes in operating assets and liabilities:
Accounts receivable	(6,316)	(13,482)	(8,031)
Inventories, prepaid expenses and other assets	1,205	(2,399)	(425)
Accounts payable	(1,362)	1,139	1,009
Accrued expenses and other liabilities	(3,312)	(2,563)	4,480
Net cash provided by operating activities	122,214	94,086	108,410
Cash Flows from Investing Activities
Purchases of rental equipment	(147,483)	(149,174)	(144,483)
Proceeds from sale of equipment	34,772	34,479	33,487
Purchases of property and equipment	(13,134)	(13,018)	(11,852)
Cash paid for acquisitions	3,564	0	0
Interest rate swap payments	0	0	(2,484)
Net cash used in investing activities	(129,409)	(127,713)	(125,332)
Cash Flows from Financing Activities
Repayments under revolving credit facility	(151,539)	(549,240)	(105,867)
Borrowings under revolving credit facility	159,939	515,240	242,446
Proceeds from second lien loan, net	0	572,125	0
Repayment of second lien loan	0	(96,000)	0
Prepayment premium on second lien loan	0	(1,920)	0
Distribution to members	0	(329,885)	(110,000)
Repayments of senior secured notes	0	(200,000)	0
Call Premiums	0	(7,218)	0
Debt issue costs	0	(9,397)	(10,053)
Proceeds from issuance of Class A common stock	0	146,143	0
Payment of costs directly associated with the issuance of Class A common stock	(283)	(6,204)	0
Payments for Repurchase of Common Stock	(840)	0	0
Net cash provided by financing activities	7,277	33,644	16,526
Net increase (decrease) in cash and cash equivalents	82	17	(396)
Cash and cash equivalents, beginning of year	207	190	586
Cash and cash equivalents, end of year	$ 289	$ 207	$ 190

BUSINESS AND ORGANIZATION

BUSINESS AND ORGANIZATION	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BUSINESS AND ORGANIZATION	BUSINESS AND ORGANIZATION Neff Corporation was formed as a Delaware corporation on August 18, 2014. On November 26, 2014, Neff Corporation completed an IPO of 10,476,190 shares of Class A common stock at a public offering price of $15.00 per share. A portion of the gross proceeds received by Neff Corporation from the IPO were used to purchase Common Units in Neff Holdings which was wholly owned by private investment funds managed by Wayzata prior to the IPO. We refer to these transactions as the "Organizational Transactions" as described below. Neff Corporation's only business is to act as the sole managing member of Neff Holdings. As a result, Neff Corporation consolidates Neff Holdings for all periods presented (See Supplemental Condensed Consolidating Financial Statements). Neff Corporation and its consolidated subsidiaries, including Neff Holdings and Neff Holdings' subsidiaries, Neff LLC and Neff Rental LLC, are referred to as the "Company". The Company owns and operates equipment rental locations in the United States. The Company also sells used equipment, parts and merchandise and provides ongoing repair and maintenance services. The Company has evaluated subsequent events through March 8, 2016 , the date these financial statements were issued. All intercompany transactions and balances have been eliminated in consolidation. Organizational Transactions In connection with the completion of the IPO, the following organizational transactions were consummated: • The preexisting Neff Holdings LLC agreement was amended to, among other things (i) provide for a new class of Common Units, (ii) convert Wayzata's existing membership interest in Neff Holdings into Common Units and (iii) appoint Neff Corporation as the sole managing member of Neff Holdings; • Neff Corporation's certificate of incorporation was amended to, among other things (i) provide for Class A common stock and Class B common stock and (ii) convert Wayzata's equity interests in Neff Corporation into 14,951,625 shares of Class B common stock; • 10,476,190 shares of Class A common stock were issued to the purchasers in the IPO for $157.1 million in gross proceeds, or $146.1 million after deducting $11.0 million of underwriting discounts and commissions; • $146.1 million in proceeds were used to purchase 10,476,190 Common Units directly from Neff Holdings at a price per unit equal to the IPO price per share of Class A common stock, representing 41.2% of Neff Holdings' outstanding Common Units; • Neff Holdings used the net proceeds from the sale of Common Units to Neff Corporation to (i) repay or prepay certain indebtedness (including any prepayment premium) and (ii) pay the other fees and expenses from the IPO; • Stock options and restricted stock units covering a total of 355,504 shares of our Class A common stock were granted to certain of our directors and certain of our employees (Note 12); and • Neff Corporation entered into the Registration Rights Agreement with Wayzata and the Prior LLC Owners and the Tax Receivable Agreement with the Prior LLC Owners. Initial Public Offering The IPO closed on November 26, 2014, and Neff Corporation raised a total of $157.1 million in gross proceeds from the sale of 10,476,190 shares of Class A common stock at $15.00 per share, or $146.1 million after deducting $11.0 million of underwriting discounts and commissions. Of the $146.1 million received by Neff Holdings, $40.0 million was used to repay borrowings under the Revolving Credit Facility, $96.0 million was used to prepay a portion of the outstanding principal amount of the Second Lien Loan, $2.6 million was used to pay prepayment penalties and other expenses and $7.5 million was used to pay accrued interest and other expenses related to the IPO. The sources and uses from the IPO are as follows (dollars in thousands): NOTE 1—BUSINESS AND ORGANIZATION (Continued) Sources Uses IPO Proceeds (net of underwriting) $ 146,143 Payment of Revolving Credit Facility $ 40,000 Prepayment of Second Lien Loan 96,000 Prepayment penalty and other expenses for Second Lien Loan 2,598 Accrued Interest and other expenses 7,545 Total $ 146,143 Total $ 146,143 Tax Receivable Agreement Neff Corporation entered into a Tax Receivable Agreement with Neff Holdings, Wayzata and the holders of existing options to acquire Common Units in Neff Holdings that will provide for the payment by Neff Corporation to such persons of 85% of the amount of tax benefits, if any, that Neff Corporation actually realizes (or in some circumstances is deemed to realize) as a result of (i) increases in tax basis resulting from any redemptions or exchanges of Common Units (ii) certain allocations in connection with the Organizational Transactions and as a result of the application of the principles of Section 704(c) of the Internal Revenue Code to take into account the difference between the fair market value and the adjusted tax basis of certain assets of Neff Holdings on the date that we purchased Neff Holdings Common Units directly from Neff Holdings with the proceeds from the IPO and (iii) certain other tax benefits related to our entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Consolidated Financial Statements • Balance Sheets - The assets, liabilities and equity of Neff Corporation and Neff Holdings have been consolidated and carried forward at historical values; • Statements of Operations - The consolidated statements of operations include the historical consolidated statements of operations of Neff Holdings consolidated with the statements of operations of Neff Corporation; • Statements of Stockholders' Equity/Members' Deficit and Non-Controlling Interest - Prior to the Organizational Transactions and the IPO, Neff Holdings and its subsidiaries were organized as a group of limited liability companies. Wayzata's ownership interest in Neff Holdings is reflected as members' deficit prior to the IPO. As a result of the Organizational Transactions, Wayzata retained a portion of its economic interest in Neff Holdings directly through the ownership of Neff Holdings Common Units and these interests are included within the non-controlling interest subsequent to the IPO; and • Statements of Cash Flows - The statements of cash flows include the historical consolidated statements of cash flows of Neff Holdings consolidated with the statements of cash flows of Neff Corporation. Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company considers critical accounting policies to be those that require more significant judgments and estimates in the preparation of the consolidated financial statements including those related to depreciation, income taxes, self-insurance reserves, goodwill and intangible assets, and amounts payable pursuant to the tax receivable agreement, as amended (Note 3) ("Tax Receivable Agreement"). Management relies on historical experience and other assumptions, believed to be reasonable under the circumstances, in making its judgments and estimates. Actual results could differ from those judgments and estimates. Recognition of Revenue The Company recognizes revenue when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred, (3) the price is fixed or determinable and (4) collectability is probable. NOTE 2—BASIS OF PRESENTATION (Continued) Rental revenues in the consolidated statements of operations include revenues earned on equipment rentals and related revenues such as the fees the Company charges for the pickup and delivery of equipment, damage waivers and other surcharges. Revenues earned on equipment rentals are recognized as earned over the contract period which may be daily, weekly or monthly. Revenues earned on pickup and delivery fees, damage waivers and other surcharges, are recognized at the time the services are provided. Revenues from the sale of equipment and parts are recognized at the time of delivery to, or pickup by the customer and when all obligations under the sales contract have been fulfilled. Service revenues are recognized at the time the services are provided. Sales taxes collected are not included in reported sales. Delivery Costs Depreciation of delivery vehicles is included in other operating expenses in the consolidated statements of operations and amounted to approximately $6.9 million , $6.2 million and $5.7 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. All other delivery related costs are included in cost of revenues. Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Inventories Inventories, which consist principally of parts and supplies, are stated at the lower of cost or market, with cost determined on the first-in, first-out basis. Property and Equipment Property and equipment is initially recorded at original cost and is stated net of accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets. Significant improvements are capitalized at cost. Repairs and maintenance are expensed as incurred. Leasehold improvements are amortized using the straight-line method over their useful lives or the life of the lease, whichever is shorter. The Company assigns the following estimated useful lives to these categories: Category Buildings 30 years Office equipment 2-8 years Service equipment and vehicles 2-8 years Shop equipment 7 years Rental Equipment Rental equipment is initially recorded at original cost and is stated net of accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful life of the related equipment (generally two to eight years with estimated 10 - 20% residual values). The Company routinely reviews the assumptions utilized in computing rates of depreciation of its rental equipment. Changes to the assumptions (such as the length of service lives and/or the amount of residual values) are made when, in the opinion of management, such changes are necessary to more appropriately allocate asset costs to operations over the service life of the assets. Management utilizes, among other factors, historical experience and industry comparisons in determining the propriety of any such changes. The Company may be required to change these estimates based on changes in its industry, end markets or other circumstances. If these estimates change in the future, the Company may be required to recognize increased or decreased depreciation expense for these assets. NOTE 2—BASIS OF PRESENTATION (Continued) Valuation of Long-lived Assets Long-lived assets and intangibles with finite useful lives (customer list) are evaluated for impairment if events or circumstances suggest that assets may be impaired. An assessment of recoverability is performed prior to any write-down of assets based on the undiscounted cash flows of the assets. An impairment charge is recorded on those assets considered impaired for which the estimated fair value is below the carrying amount. Prepaid Expenses and Other Assets Prepaid expenses and other assets primarily include debt issue costs, prepaid expenses and deposits. Debt issue costs are amortized over the term of the debt utilizing the effective interest method (Note 10). Insurance The Company is insured against general liability claims, workers' compensation claims and automobile liability claims up to specified limits per claim and in the aggregate, subject to deductibles per occurrence of up to $0.3 million . Insured losses within these deductible amounts are accrued based upon the aggregate liability for reported claims incurred as well as an estimated liability for claims incurred but not reported. These liabilities are not discounted and are classified in accrued expenses and other liabilities. The Company is self-insured for group medical and dental claims. The Company has accrued a liability net of expected insurance recoveries for unpaid claims, including incurred but not reported claims, totaling $3.1 million and $3.2 million , for insurance as of December 31, 2015 and 2014 , respectively. The Company had $3.7 million in outstanding letters of credit at December 31, 2015 that were associated with its insurance coverage. Income Taxes The Company is a taxpayer subject to income taxes at rates generally applicable to C corporations, and therefore its results of operations are affected by the amount of accruals for tax benefits or payments that Neff Holdings (as a partnership for U.S. federal income tax purposes) historically has not reflected in its results of operations. Goodwill and Intangible Assets Goodwill and trademarks and tradenames are reviewed at least annually for impairment. The Company conducts annual impairment tests on October 1 of each fiscal year or whenever an indicator of impairment exists. The customer list is amortized over its useful life (Note 8). The Company expenses costs to renew or extend the term of a recognized intangible asset. Fair Value of Financial Instruments The fair market value of financial instruments held by the Company is based on a variety of factors and assumptions and may not necessarily be representative of the actual gains or losses that will be realized in the future and does not include expenses that could be incurred in an actual sale or settlement of such assets or liabilities. The carrying value of accounts receivable, accounts payable and accrued liabilities approximate fair market value due to the short term maturities of these instruments unless otherwise disclosed in these consolidated financial statements (Note 17). Advertising Advertising costs are expensed as incurred. Advertising expense totaled approximately $0.6 million , $0.6 million and $0.5 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Segment Reporting The Company's operations consist of the rental and sale of equipment, and parts and services in five regions in the United States: Florida, Atlantic, Central, Southeastern and Western. The five regions are the Company's operating segments and are aggregated into one reportable segment because they rent similar products and have similar economic characteristics. The Company operates in the United States and had minimal international sales for each of the periods presented. NOTE 2—BASIS OF PRESENTATION (Continued) Comprehensive Income (Loss) The Company had no items of other comprehensive income (loss) in any of the periods presented. Recently Issued Accounting Pronouncements Under the JOBS Act, the Company meets the definition of an emerging growth company. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has irrevocably elected to avail itself of this exemption from adopting new or revised accounting standards and, therefore, will not be subject to new or revised accounting standards until such time as those standards apply to private companies. There were no significant new accounting pronouncements that the Company adopted during the year ended December 31, 2015 . In April 2015, the FASB issued ASU 2015-03 which provides guidance on the presentation of debt issuance costs. This guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability and amortization of debt issuance costs will be reported as interest expense. This guidance is effective for private companies for fiscal years beginning after December 15, 2015, and interim periods within fiscal years beginning after December 15, 2016, and requires application on a retrospective basis. The Company expects to adopt this guidance when effective for private companies, and does not expect this guidance to have a material impact on its financial statements, although it will change the financial statement classification of debt issuance costs. As of December 31, 2015 , $8.9 million of debt issuance costs were included in total assets in the Company's consolidated balance sheet. In July 2015, the FASB issued ASU 2015-11 which requires an entity to measure inventory at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Current US GAAP requires that an entity measure inventory at the lower of cost or market. Market under current US GAAP could be replacement cost, net realizable value or net realizable value less a normal profit margin. This guidance is effective for private companies for fiscal years beginning after December 15, 2016 and interim periods within fiscal years beginning after December 15, 2017. This update should be applied prospectively. The Company expects to adopt this guidance when effective for private companies and does not expect this guidance to have a significant impact on the Company's financial statements.

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST	NON-CONTROLLING INTEREST Neff Corporation is the sole managing member of Neff Holdings. As a result, Neff Corporation operates and controls all of the business and affairs of Neff Holdings while owning a 41.0% minority economic interest in Neff Holdings. Neff Corporation consolidates the financial results of Neff Holdings and its subsidiaries and records a non-controlling interest for the remaining 59.0% economic interest in Neff Holdings held by Wayzata. On a stand alone basis, Neff Corporation's only sources of cash flow from operations are distributions from Neff Holdings. Net income attributable to the non-controlling interest on the consolidated statements of operations represents the portion of earnings attributable to the economic interest in Neff Holdings held by the non-controlling unitholders. The non-controlling interest on the consolidated balance sheets represents the carryover basis of Wayzata's capital account in Neff Holdings. Non-controlling interest is adjusted to reflect the distributions to and income allocated to the non-controlling unitholders. The ownership of the Common Units is summarized as follows: Non-controlling ownership of Common Units in Neff Holdings Neff Corporation ownership of Common Units in Neff Holdings Total As of December 31, 2015 14,951,625 10,380,781 25,332,406 59.0 % 41.0 % 100.0 % NOTE 3—NON-CONTROLLING INTEREST (Continued) Non-controlling ownership of Common Units in Neff Holdings Neff Corporation ownership of Common Units in Neff Holdings Total As of November 26, 2014 and December 31, 2014 14,951,625 10,476,190 25,427,815 58.8 % 41.2 % 100.0 % The following table summarizes the activity in the non-controlling interest from November 26, 2014 to December 31, 2015 (in thousands): Equity held by non-controlling unitholders as of November 26, 2014 immediately prior to the IPO $ (315,555 ) Purchase of Neff Holdings common units by Neff Corporation 146,143 Neff Holdings equity immediately after IPO (169,412 ) Non-controlling ownership interest 58.8 % Neff Holdings equity held by non-controlling unitholders as of November 26, 2014 immediately after IPO (99,614 ) Equity-based compensation expense 64 Allocation of income subsequent to Organizational Transactions and IPO 3,780 Balance of non-controlling interest as of December 31, 2014 (95,770 ) Net income attributable to non-controlling interest 24,594 Balance of non-controlling interest as of December 31, 2015 $ (71,176 ) Distributions for Taxes As a limited liability company (treated as a partnership for income tax purposes), Neff Holdings does not incur significant federal or state and local income taxes, as these taxes are primarily the obligations of the members of Neff Holdings. As authorized by the Neff Holdings LLC agreement, Neff Holdings is required to distribute cash, generally, on a pro rata basis, to its members to the extent necessary to cover the members’ tax liabilities, if any, with respect to their share of Neff Holdings' earnings. Payments Pursuant to the Tax Receivable Agreement As of December 31, 2015 , the Company recorded a liability of $29.1 million , representing the estimated payments due to the Prior LLC Owners under the Tax Receivable Agreement with the Prior LLC Owners as a result of the special allocation of depreciation and amortization deductions in excess of our pro rata share of such items. The liability as of December 31, 2015 decreased by $2.4 million from December 31, 2014 , due to the Tax Receivable Agreement Amendment (defined below) and changes in estimated future payments as a result of the tax benefit Neff Corporation will obtain as a result of the special allocation of gain, to Wayzata, resulting from the sale of equipment that existed at the date of the IPO, in accordance with Section 704(c) of the Internal Revenue Code. The Company expects these changes from the special allocation of gain will likely occur quarterly. On June 2, 2015, the Company, Wayzata and the Prior LLC Owners entered into an amendment to the Tax Receivable Agreement (the "Tax Receivable Agreement Amendment"), dated as of May 27, 2015. The Tax Receivable Agreement Amendment amended the Tax Receivable Agreement to eliminate any benefit to Wayzata and the Prior LLC Owners relating to tax adjustments arising from state, local or foreign taxes in order to relieve the substantial burden on the Company to calculate such benefit. No amounts were paid pursuant to the terms of the Tax Receivable Agreement during the twelve months ended December 31, 2015 . Payments are anticipated to be made under the Tax Receivable Agreement when Neff Corporation utilizes a benefit. The payments are to be made in accordance with the terms of the Tax Receivable Agreement. The timing of the payments is subject to certain contingencies including Neff Corporation having sufficient taxable income to utilize all of the tax benefits defined in the Tax Receivable Agreement. NOTE 3—NON-CONTROLLING INTEREST (Continued) Obligations pursuant to the Tax Receivable Agreement are obligations of Neff Corporation and are not obligations of Neff Holdings. They do not impact the non-controlling interest. These obligations are not income tax obligations and have no impact on the tax provision or the allocation of taxes. In general, items of income, gain, loss and deduction are allocated on the basis of member’s ownership interests pursuant to the Neff Holdings LLC agreement after taking into consideration all relevant sections of the Internal Revenue Code.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per share is computed by dividing net income available to common stockholders by the weighted-average number of common shares outstanding during the period, including vested restricted stock units ("RSUs"). Diluted earnings per share is computed by dividing net income available to common stockholders by the weighted-average number of common shares plus the dilutive effect of potential common shares outstanding during the period. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted earnings per share until the related performance criteria have been met. The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts): For the Year Ended December 31, 2015 November 26, 2014 through December 31, 2014 Numerator: Net income attributable to Neff Corporation $ 15,591 $ 1,599 Denominator for basic net income per share of Class A common stock: Weighted average shares of Class A common stock outstanding 10,477 10,476 Denominator for diluted net income per share of Class A common stock: Weighted average shares of Class A common stock outstanding 10,477 10,476 Add dilutive effect of the following: Neff Holdings options (redeemable for cash or Class A common stock) 1,265 1,265 Neff Corporation stock options 323 270 Restricted stock units 4 — Weighted average shares of Class A common stock outstanding, diluted 12,069 12,011 Earnings per share of Class A common stock: Net income attributable to Neff Corporation per share of Class A common stock, basic $ 1.49 $ 0.15 Net income attributable to Neff Corporation per share of Class A common stock, diluted $ 1.29 $ 0.13 Basic and diluted earnings per share information is not applicable for reporting periods prior to the completion of the IPO which became effective on November 26, 2014. The shares of Class B common stock outstanding do not participate in the earnings of Neff Corporation and are therefore not participating securities. Accordingly, basic and diluted net income per share of Class B common stock have not been presented.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
ACCOUNTS RECEIVABLE	ACCOUNTS RECEIVABLE The Company extends credit to its customers and evaluates collectability of accounts receivable based upon an evaluation of the customers' financial condition and credit history. For receivables from certain types of construction projects, the Company's policy is to secure its accounts receivable by obtaining liens on the customer's projects and issuing notices of the liens to the projects' owners and general contractors. All other receivables are generally unsecured. NOTE 5—ACCOUNTS RECEIVABLE (Continued) The following table summarizes activity for allowance for doubtful accounts (in thousands): For the Year Ended December 31, 2015 2014 2013 Beginning balance $ 2,125 $ 1,639 $ 1,472 Provision for bad debt 2,526 2,705 2,278 Charge offs (2,143 ) (2,219 ) (2,111 ) Ending balance $ 2,508 $ 2,125 $ 1,639

RENTAL EQUIPMENT

RENTAL EQUIPMENT	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
RENTAL EQUIPMENT	RENTAL EQUIPMENT Rental equipment consisted of the following as of December 31, 2015 and 2014 (in thousands): December 31, 2015 December 31, 2014 Rental equipment $ 713,916 $ 628,387 Less: accumulated depreciation (256,446 ) (208,142 ) Rental equipment, net $ 457,470 $ 420,245

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consist of the following as of December 31, 2015 and 2014 (in thousands): December 31, 2015 December 31, 2014 Land $ 25 $ 25 Buildings 55 55 Leasehold improvements 5,520 4,074 Office equipment 3,923 3,090 Service equipment and vehicles 54,908 47,782 Shop equipment 3,193 2,434 67,624 57,460 Less: accumulated depreciation (34,151 ) (27,250 ) Property and equipment, net $ 33,473 $ 30,210 Depreciation expense for property and equipment was $9.2 million , $8.1 million and $7.2 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS The Company's trademarks and tradenames are intangible assets with indefinite useful lives. The Company tests its trademarks and tradenames for impairment annually or as of an interim date if circumstances suggest that assets may be impaired. As part of its annual impairment testing of intangible assets, the Company may perform a qualitative or quantitative assessment. If a quantitative test is performed, the fair value of the trademarks and tradenames is measured using the royalty savings method which includes inputs such as revenue, a royalty rate and a discount rate, to reflect the savings realized by owning the trademarks and tradenames, and thus not having to pay a royalty fee to a third party. The Company tested its trademarks and tradenames as of October 1, 2015, and determined that its trademarks and tradenames were not impaired. The Company reviews its customer list for indicators of impairment at least annually and tests for impairment if indicators exist. NOTE 8—INTANGIBLE ASSETS (Continued) The carrying amount and accumulated amortization of intangible assets as of December 31, 2015 and 2014 , consisted of the following (in thousands, except as noted): December 31, 2015 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (9,527 ) 4,460 Total intangible assets $ 24,841 $ (9,527 ) $ 15,314 December 31, 2014 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (8,241 ) 5,746 Total intangible assets $ 24,841 $ (8,241 ) $ 16,600 The customer list is amortized on an accelerated basis, based on estimated cash flows over the useful life of the customer list. Accumulated amortization and expected future annual amortization expense are as follows (in thousands): Accumulated amortization at December 31, 2015 $ 9,527 Estimated amortization expense 2016 1,070 2017 877 2018 719 2019 589 2020 483 2021 through 2022 722 Total $ 13,987 Amortization expense related to the customer list was $1.3 million , $1.5 million and $1.7 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILL Goodwill represents the excess of cost over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized, but instead is tested for impairment annually or, if necessary, more frequently if events indicate a decline in fair value below its carrying value. As part of its annual impairment testing of goodwill, the Company may perform a qualitative or quantitative assessment. Should the qualitative assessment indicate that the two-step impairment test must be performed, the Company must first determine whether the fair value of the reporting unit exceeds the carrying value. If the fair value of the reporting unit is less than the implied value, the Company is required to write-off the excess goodwill as an operating expense. The Company uses an equally weighted combination of the income and market approaches when performing its two-step impairment test of goodwill. The Company assigns an equal weight to the respective methods as they are both acceptable valuation approaches in determining the fair value of a business. NOTE 9—GOODWILL (Continued) The income approach establishes fair value by methods which discount or capitalize earnings and/or cash flow by a discount or capitalization rate that reflects market rate of return expectations, market conditions and the risk of the relative investment. The Company uses a discounted cash flow method when applying the income approach. The market approach was based on market price data of shares of the Company. The Company tested its goodwill as of October 1, 2015 , and determined that its goodwill was not impaired. On October 1, 2015, the Company acquired the assets of Lewis Rents, Inc. which resulted in $1.8 million of additional goodwill. The balance of goodwill as of December 31, 2015 was $60.6 million . There were no changes in the carrying amount of goodwill for the year ended December 31, 2014 .

DEBT

DEBT	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
DEBT	DEBT Debt consisted of the following as of December 31, 2015 and 2014 (in thousands, except percent data): December 31, 2015 December 31, 2014 Revolving Credit Facility with interest ranging from the lender's prime rate plus up to 1.5% to LIBOR plus up to 2.5% (2.7% at December 31, 2015) $ 253,600 $ 245,200 Second Lien Loan with interest of LIBOR plus 6.25%, with 1.0% LIBOR floor, net of unamortized discount of $2,034 in 2015 and $2,287 in 2014 (7.25% at December 31, 2015) 476,966 476,713 Total indebtedness $ 730,566 $ 721,913 On October 1, 2010, Neff Rental LLC and Neff LLC (subsidiaries of Neff Holdings) entered into the Revolving Credit Facility as co-borrowers. The obligations under the Revolving Credit Facility are guaranteed by Neff Holdings LLC. The Revolving Credit Facility is secured by a first priority security interest in substantially all of the Company’s assets. Interest on any base rate loans under the Revolving Credit Facility is due quarterly and interest on any LIBOR rate loans under the Revolving Credit Facility is due at three month intervals or, if shorter, at the end of the selected LIBOR period. Availability under the Revolving Credit Facility is subject to a borrowing base formula consisting of eligible accounts receivable and eligible rental fleet. In May 2011, Neff Rental LLC and Neff Rental Finance Corp. (then a wholly-owned subsidiary of Neff Holdings), as co-issuers, completed a private offering of $200.0 million aggregate principal amount of 9.625% Senior Secured Notes. The terms of the Senior Secured Notes were governed by an indenture. The obligations under the Senior Secured Notes were guaranteed by Neff Holdings LLC and Neff LLC and were secured by a second priority security interest in substantially all of the Company’s assets. Interest on the Senior Secured Notes was payable in cash semi-annually in arrears on May 15 and November 15 of each year. The Senior Secured Notes maturity date was May 15, 2016. The Senior Secured Notes were repaid in full on June 9, 2014. Following the repayment of the Senior Secured Notes, Neff Rental Finance Corp. was dissolved on July 18, 2014. On March 12, 2012, the Revolving Credit Facility was amended (the “March 2012 Amendment”). The March 2012 Amendment increased total borrowing capacity to $200.0 million , provided for a mechanism whereby the Company could request (but the lenders under the Revolving Credit Facility have no obligation to provide) up to $100.0 million of incremental revolving loan commitments under the Revolving Credit Facility, reduced applicable margins applicable to loans and other credit extensions, extended the maturity to the earlier of March 12, 2016 and ninety days prior to the maturity date of the Senior Secured Notes and modified the excess availability requirements relating to cash dominion and the implementation of certain financial covenants. On October 25, 2012, the Revolving Credit Facility was amended (the “October 2012 Amendment”). The October 2012 Amendment increased total maximum borrowing capacity from $200.0 million to $225.0 million . On November 20, 2013, the Revolving Credit Facility was amended and restated (the “2013 Amendment and Restatement”). Among other things, the 2013 Amendment and Restatement increased total maximum borrowing capacity from $225.0 million to $375.0 million and permitted the payment of a $110.0 million cash distribution to the members of Neff Holdings LLC (the “2013 Distribution”), extended the maturity to the earlier of November 20, 2018 and ninety days prior to the maturity NOTE 10—DEBT (Continued) date of the Senior Secured Notes and modified the excess availability requirements relating to cash dominion and the implementation of certain financial covenants and covenants relating to appraisals and field audits. Following the repayment of the Senior Secured Notes, the maturity date of the Revolving Credit Facility is November 20, 2018. On June 9, 2014, Neff Rental LLC entered into a second lien credit agreement (the “Second Lien Credit Agreement”) as borrower. Under the terms of the Second Lien Credit Agreement, Neff Rental LLC borrowed $575.0 million of second lien term loans (the “Second Lien Loan”). The obligations under the Second Lien Credit Agreement are guaranteed by Neff Holdings LLC and Neff LLC and are secured by a second priority security interest in substantially all of the Company’s assets. The Second Lien Loan included a $2.9 million original issue discount that will be amortized as interest expense over the term of the Second Lien Loan. The Second Lien Loan has a maturity date of June 9, 2021. The Company used the net proceeds from the Second Lien Loan to redeem the outstanding Senior Secured Notes, to pay a $329.9 million cash distribution to the members of Neff Holdings LLC (the “June 2014 Distribution”), to pay incentive bonuses earned in connection with consummation of the refinancing to management and certain members of the Company’s board of managers (the “Transaction Bonus”) and to pay fees and expenses. As a result of the repayment of the Senior Secured Notes, the Company recorded a loss on extinguishment of debt of $15.9 million (including $8.7 million of unamortized debt issue costs and $7.2 million for call premiums). The sources and uses of the refinancing are as follows (in thousands): Sources Uses Second Lien Loan $ 575,000 Redeem Senior Secured Notes $ 200,000 Call premium on Senior Secured Notes 7,218 Accrued interest on Senior Secured Notes 1,283 Revolving Credit Facility debt issue costs and accrued interest 1,675 Second Lien Loan debt issue costs 7,914 Second Lien Loan original issue discount 2,875 Transaction Bonus 24,150 Distribution to members 329,885 Total sources $ 575,000 Total uses $ 575,000 On June 9, 2014, in connection with entering into the Second Lien Credit Agreement and repayment of the Senior Secured Notes, the Revolving Credit Facility was further amended (the “June 2014 Amendment”). Among other things, the June 2014 Amendment increased total maximum borrowing capacity from $375.0 million to $425.0 million , permitted the payment of the June 2014 Distribution, permitted the payment of the Transaction Bonus, permitted the repayment of the Senior Secured Notes and modified the consolidated total leverage ratio covenant. On October 14, 2014, the Revolving Credit Facility and Second Lien Loan were amended in anticipation of and conditional upon completion of the IPO (the "October 2014 Amendments"). The October 2014 Amendments, among other things, reflected the changes in the Company's structure as a result of the Organization Transactions and the IPO. The Company also prepaid $96.0 million of the principal amount of the Second Lien Loan with the net proceeds from the IPO. Accumulated amortization at December 31, 2015 for debt issue costs was $4.1 million and $0.9 million for the Revolving Credit Facility and Second Lien Loan, respectively. Accumulated amortization at December 31, 2014 for debt issue costs was $3.2 million and $0.3 million for the Revolving Credit Facility and Senior Secured Notes, respectively. The Revolving Credit Facility and Second Lien Credit Agreement contain various affirmative, negative and financial reporting covenants. The covenants, among other things, place restrictions on the Company’s ability to acquire and sell assets, incur additional indebtedness and prepay other indebtedness other than the Revolving Credit Facility. The Company is subject to certain financial covenants under its Revolving Credit Facility if availability declines below $42.5 million . The Company was in compliance with all financial covenants under the Revolving Credit Facility and the Second Lien Credit Agreement as of December 31, 2015 . NOTE 10—DEBT (Continued) As of December 31, 2015 , our total leverage ratio is 3.90 . Under the terms of the Second Lien Loan, if the total leverage ratio is less than 4.00 to 1.00 but greater than 3.00 to 1.00 , we must make a mandatory prepayment equal to 25% of our excess cash flow. A mandatory prepayment of $3.3 million will be made during 2016. The Company had $3.7 million and $4.5 million in outstanding letters of credit at December 31, 2015 and 2014 , respectively, that were primarily associated with its insurance coverage. As of December 31, 2015 , total availability under the Revolving Credit Facility was $167.6 million .

CAPITAL STRUCTURE

CAPITAL STRUCTURE	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
CAPITAL STRUCTURE	CAPITAL STRUCTURE Neff Corporation Capital Structure Subsequent to the Organizational Transactions and IPO as described in Note 1, Neff Corporation had two classes of common stock, Class A common stock and Class B common stock, which are described as follows: Class A Common Stock Holders of shares of our Class A common stock are entitled to one vote for each share held of record on all matters submitted to a vote of stockholders. The holders of our Class A common stock do not have cumulative voting rights in the election of directors. Holders of shares of our Class A common stock are entitled to receive dividends when and if declared by our board of directors out of funds legally available therefor, subject to any statutory or contractual restrictions on the payment of dividends and to any restrictions on the payment of dividends imposed by the terms of any outstanding preferred stock. Upon our dissolution or liquidation or the sale of all or substantially all of our assets, after payment in full of all amounts required to be paid to creditors and to the holders of preferred stock having liquidation preferences, if any, the holders of shares of our Class A common stock will be entitled to receive pro rata our remaining assets available for distribution. Holders of shares of our Class A common stock do not have preemptive, subscription, redemption or conversion rights. There will be no redemption or sinking fund provisions applicable to the Class A common stock. As of December 31, 2015 , Neff Corporation had not paid nor had it declared any dividends. Class B Common Stock Each holder of Class B common stock shall be entitled to one vote for each share held of record on all matters submitted to a vote of stockholders. The holders of our Class B common stock do not have cumulative voting rights in the election of directors. Holders of shares of our Class B common stock will vote together with holders of our Class A common stock as a single class on all matters presented to our stockholders for their vote or approval, except as otherwise required by applicable law. Holders of our Class B common stock do not have any right to receive dividends or to receive a distribution upon a dissolution or liquidation or the sale of all or substantially all of our assets. Additionally, holders of shares of our Class B common stock do not have preemptive, subscription, redemption or conversion rights. There will be no redemption or sinking fund provisions applicable to the Class B common stock. Preferred Stock The total of our authorized shares of preferred stock is 10,000,000 shares. As of December 31, 2015 , we have no shares of preferred stock outstanding. Neff Holdings Capital Structure Subsequent to the Organizational Transactions and the IPO as described in Note 1, Neff Holdings has one class of Common Units (Class A common units and Class B common units were converted for common units on a 1-for- 1.625 basis). Common Units Prior to the Organizational Transactions (Note 1), the total number of authorized Neff Holdings Class A common units outstanding was 9,200,000 . NOTE 11—CAPITAL STRUCTURE (Continued) Prior to the Organizational Transactions (Note 1), the total number of authorized Neff Holdings Class B common units was 1,000,000 . As of November 20, 2014, the Company had granted options to purchase 778,374 Class B common units under its 2010 Equity Plan (Note 12) to certain employees and directors of Neff Holdings. The Class B common units were subordinate to the Class A preferred units, to the extent of the preference associated with such Class A preferred units, with respect to distributions and rights upon liquidation, winding up and dissolution of the Company. In connection with the Organizational Transactions (Note 1), all outstanding Neff Holdings Class A common units were converted into newly issued common units on 1-for- 1.625 basis, subject to rounding, so that one common unit could be acquired with the net proceeds received in the IPO from the sale of one share of Neff Corporation Class A common stock, after the deduction of underwriting discounts and commissions (the "Class A common unit Conversion"). After the Class A common unit Conversion, there were 14,951,625 common units outstanding. Previously outstanding and unexercised options to acquire Class B common units of Neff Holdings were then substituted for options to acquire 1,264,985 shares of common units. On November 26, 2014, Neff Corporation used the proceeds it received from the IPO to purchase 10,476,190 newly issued common units from Neff Holdings at a price per common unit equal to the public offering price per share of Neff Corporation Class A common stock, less underwriting discounts, totaling $146.1 million . Each common unit of Neff Holdings can be redeemed for, at Neff Corporation's option, newly issued shares of Neff Corporation's Class A common stock on a one -for-one basis or for a cash payment equal to the market price of one share of Neff Corporation’s Class A common stock. As of December 31, 2015 , there were 25,332,406 Common Units outstanding for Neff Holdings.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY-BASED COMPENSATION	EQUITY—BASED COMPENSATION Equity-based compensation expense relating to the Company's equity-based compensation awards was $1.2 million and $0.9 million for the years ended December 31, 2015 and 2014 , respectively. Neff Corporation 2014 Incentive Award Plan On November 7, 2014, the Company's board of directors adopted the Neff Corporation 2014 Incentive Award Plan (the "2014 Incentive Plan") and reserved 1,500,000 shares of Class A common stock for issuance. The 2014 Incentive Plan became effective on November 7, 2014 and provides for the grant of options, restricted stock awards, performance awards, dividend equivalent awards, deferred stock awards, deferred stock unit awards, stock payment awards or stock appreciation rights to employees, consultants and directors of the Company. At December 31, 2015, there were 542,977 remaining shares of Class A common stock available for future issuance under the 2014 Incentive Plan. Neff Corporation Restricted Stock Units The Company issues time-based and performance-based RSUs issuable in Class A common stock to directors (the "Director RSUs") and certain employees (the "Employee RSUs"). The Director RSUs are time-based RSUs which typically vest on the earliest of (i) the first anniversary of the grant date, (ii) the day immediately before the first annual meeting following the grant date and (iii) the date of a change in control. The Employee RSUs are performance-based RSUs. Half of the Employee RSUs will become vested on the third anniversary of the grant date if the Company's stock price is equal to or greater than a comparison group of other companies. The other half of the Employee RSUs will vest on the third anniversary of the grant date if the Company's return on invested capital exceeds the Company's weighted average cost of capital. The Company measures the value of RSUs at fair value based on the closing price of the underlying common stock on the grant date. The Company amortizes the fair value of outstanding RSUs as stock-based compensation expense over the requisite service period on a straight-line basis. For performance-based RSUs, compensation expense is recognized to the extent that the satisfaction of the performance condition is considered probable. The following table summarizes the RSUs granted (RSUs in thousands): For the Year Ended December 31, 2015 2014 2013 RSUs granted 176 85 — Weighted-average grant date price per unit $ 8.08 $ 15.00 $ — NOTE 12—EQUITY—BASED COMPENSATION (Continued) Equity-based compensation expense for the RSUs was approximately $0.7 million and $36.0 thousand for the years ended December 31, 2015 and 2014 . Additionally, approximately $2.0 million of total unrecognized compensation cost, related to non-vested RSUs is expected to be recognized over a weighted-average period of 2 years . The following table summarizes the RSU activity for the year ended December 31, 2015 (RSUs in thousands): Stock Units Weighted-Average Grant Date Fair Value Nonvested at December 31, 2014 85 $ 15.00 Granted 176 8.08 Vested (18 ) 15.00 Forfeited — — Nonvested at December 31, 2015 243 $ 10.00 Neff Corporation Options The Company issues stock options to purchase shares of Class A common stock of Neff Corporation to certain employees of the Company. The stock options will vest over time on each of the first four anniversaries of the grant date. The following table summarizes the stock options granted (options in thousands): For the Year Ended December 31, 2015 2014 2013 Options granted 426 270 — Weighted-average grant date price per unit $ 8.12 $ 15.00 $ — The weighted average grant date fair value of stock options granted in 2015 and 2014 was $3.93 and $7.76 , respectively. The fair value of the stock options at grant date was estimated using the Black-Scholes multiple option model. The following table summarizes the range of assumptions used to value stock options granted: For the Year Ended December 31, 2015 2014 Expected volatility 48.3% - 52.0% 52.0 % Risk-free interest rate 1.8% - 2.1% 2.1 % Dividend yield — % — % Expected term (in years) 6 6 NOTE 12—EQUITY—BASED COMPENSATION (Continued) The following table summarizes the stock option activity for the year ended December 31, 2015 (options in thousands): Shares Weighted Average Exercise Price Outstanding at December 31, 2013 — $ — Granted 270 15.00 Exercised — — Forfeited — — Outstanding at December 31, 2014 270 15.00 Granted 426 8.12 Exercised — — Forfeited — — Outstanding at December 31, 2015 696 $ 10.79 Vested and exercisable at December 31, 2015(1) 68 $ 15.00 (1) The weighted average remaining contractual life of the vested and exercisable options as of December 31, 2015 is 9 years . Equity-based compensation expense for the options was approximately $0.6 million and $18.0 thousand for the years ended December 31, 2015 and 2014 , respectively. Additionally, approximately $3.1 million of total unrecognized compensation cost, related to non-vested stock options, is expected to be recognized over a weighted-average period of 3 years . Neff Holdings LLC Management Equity Plan A summary of the Neff Holdings Options granted follows: Originally issued As converted (see below) Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Outstanding at December 31, 2013, 2014 and 2015 778,374 $ 10.82 1,264,985 $ 6.66 Vested and exercisable at December 31, 2013 581,125 $ 10.82 944,431 $ 6.66 Vested and exercisable at December 31, 2014 775,718 10.82 1,260,679 6.66 Vested and exercisable at December 31, 2015(1) 778,374 10.82 1,264,985 6.66 (1) The weighted average remaining contractual life of the vested and exercisable options as of December 31, 2015 is 5 years . As part of the Organizational Transactions (Note 1), in connection with the IPO, the Neff Holdings LLC Agreement was amended to convert previously issued and outstanding options for Class B common units into options for Common Units on a 1-for- 1.625 basis, subject to rounding. The options for Common Units discussed below are as converted, including adjustments to exercise prices. Neff Holdings LLC adopted the Neff Holdings LLC Management Equity Plan on October 1, 2010 (the "2010 Equity Plan"). Under the 2010 Equity Plan, Neff Holdings LLC may grant options or other equity based awards to acquire Neff Holdings LLC Class B limited voting membership units to employees (including executive officers) and non-employee directors of the Company. On October 12, 2010, under the 2010 Equity Plan, Neff Holdings LLC granted options to certain employees of the Company to acquire an aggregate of 1,300,141 Class B limited voting membership units (the "2010 Employee Options"). The 2010 Employee Options vest as follows: 62.5% vest over time (the "Service Options") and the remaining 37.5% vest in equal installments upon the achievement of certain earnings-based targets (the "Performance Options"). Each employee's Service Options vest in equal installments on each of the first four anniversaries of the grant date beginning with October 12, 2011. The vesting of the Performance Options is subject to periodic or cumulative achievement of certain earnings-based targets over four periods beginning with the period October 1, 2010 through December 31, 2011 and then over the next three calendar years thereafter. If NOTE 12—EQUITY—BASED COMPENSATION (Continued) any of the Performance Options do not vest over the vesting period, then any unvested Performance Options terminate. The 2010 Employee Options were granted at an exercise price of $14.69 per share (see Option Amendment below), which price was not less than the fair market value of a Class B limited voting membership unit on the date of the grant. As of December 31, 2015 and 2014 , 1,230,249 and 1,225,942 of the 2010 Employee Options had vested, respectively, and the exercise price was $6.66 . On November 11, 2010, under the 2010 Equity Plan, Neff Holdings LLC granted options to acquire 34,737 Class B limited voting membership units to two members of the Board of Managers (the "2010 Director Options", together with the 2010 Employee Options, the "2010 Options"). The 2010 Director Options will vest over time ( 25% of each 2010 Director Options will vest in equal installments on each of the first four anniversaries of November 11, 2010). The 2010 Director Options had an exercise price of $14.69 per share (see Option Amendment below), which price was not less than the fair market value of a Class B limited voting membership unit on the date of the grant. As of December 31, 2015 and 2014 , 34,737 of the 2010 Director Options had vested. Upon a change in control of Neff Holdings LLC, all of the then outstanding 2010 Options would fully vest and become exercisable. The fair value of the 2010 Options at grant date was estimated using the Black-Scholes multiple option model. The following weighted average assumptions were used to value the 2010 Options: an expected term of 5 years , a risk free rate of 1.17% , volatility of 50% and no expected dividends. The estimated weighted average fair value per option granted in 2010 was $6.07 . The risk free rate for periods within the contracted life of the options was based on the yield on U.S. Treasury securities to extrapolate a forward yield curve. As Neff Holdings LLC's membership units were privately held and there had been no history of exercises and forfeitures, volatility was based on the average volatilities of public entities and expected life was based on management estimates considering maximum contractual terms and vesting periods at grant date. Option Amendment In 2011, the Company made a $120.0 million cash distribution to the members of Neff Holdings LLC as a return of capital (the "2011 Distribution"). On June 1, 2011, in connection with the 2011 Distribution, Neff Holdings LLC amended all of the 2010 Options (the "Option Amendment"). The Option Amendment, among other things, reduced the exercise price of the 2010 Options from $ 14.69 to $6.66 and modified the Performance Option component of the 2010 Employee Options by increasing the earnings-based targets over the remaining vesting period of the 2010 Employee Options. The Company accounted for the Option Amendment as a modification. The incremental compensation cost that resulted from the Option Amendment amounted to $1.0 million and was recognized over the remaining vesting period of the 2010 Options. The weighted average exercise price and the weighted average remaining contractual life of the options under the 2010 Equity Plan as of December 31, 2015 was $6.66 and 6 years , respectively. As of December 31, 2015 and 2014 , Neff Holdings LLC had 1,264,985 class B limited voting membership unit options outstanding that were granted to employees and non-employee directors of the Company. As of December 31, 2015 , all of the equity-based compensation expense related to the 2010 Equity Plan has been recognized.

RETIREMENT PLAN

RETIREMENT PLAN	12 Months Ended
	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
RETIREMENT PLAN	RETIREMENT PLAN The Company has a 401(k) plan for its employees (the "401(k) Plan"). Participating employees may contribute to the 401(k) Plan through salary deductions. Neff Rental LLC is the sponsor of the 401(k) Plan. The Company made $1.4 million , $1.2 million and $1.0 million in matching contributions to the 401(k) Plan for the years ended December 31, 2015 , 2014 and 2013 , respectively.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS On March 24, 2015, the Company entered into an interest rate swap (the "Interest Rate Swap"), effectively converting a portion of its variable rate debt into fixed rate debt. The Interest Rate Swap is not accounted for as a hedge and changes in fair value are included directly in the consolidated statement of operations. The Company adjusts the accrued swap asset or liability by the amount of the monthly net settlement as settlements are made. Under the terms of the Interest Rate Swap, a monthly net settlement is made on approximately the 8th of each month for the difference between the fixed rate (see the fixed rate schedule below) and the variable rate, based upon the one month LIBOR rate on the notional amount of the Interest Rate Swap. The Interest Rate Swap has a notional amount of $200.0 million through April 8, 2020. NOTE 14—DERIVATIVE FINANCIAL INSTRUMENTS (Continued) The fixed rate follows the schedule below: April 8, 2015 to April 7, 2016 0.47260 % April 8, 2016 to April 9, 2017 1.15700 % April 10, 2017 to April 8, 2018 1.68100 % April 9, 2018 to April 7, 2019 1.96100 % April 8, 2019 to April 8, 2020 2.14300 % The Company's transactions in derivative financial instruments are authorized and executed pursuant to its regularly reviewed policies and procedures, which prohibit the use of derivative financial instruments for trading or speculative purposes. For the year ended December 31, 2015 , the Company recognized a loss on the Interest Rate Swap of $2.3 million which consisted of $1.9 million of unrealized losses related to the change in fair value of the Interest Rate Swap and a $0.4 million realized loss for the settlement payments made. The Company did not record a gain or loss on the Interest Rate Swap for the years ended December 31, 2014 and 2013 . The following tables provide details regarding the Company's derivative financial instruments (in thousands): For the year ended December 31, 2015 2014 2013 Loss Recognized in Earnings (a) Loss Recognized in Earnings Loss Recognized in Earnings Interest Rate Swaps $ 2,265 $ — $ — December 31, 2015 December 31, 2014 Fair Value of Derivative Liability (b) Fair Value of Derivative Liability Interest Rate Swaps (Note 17) $ 1,880 $ — (a) Classified in Other expenses (income) — Loss on interest rate swap (b) Classified in Liabilities — Accrued expenses and other liabilities

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Neff Corporation is required to file federal and applicable state corporate income tax returns and recognizes income taxes on its pre-tax income, which to date has consisted primarily of its share of Neff Holdings' pre-tax income. Neff Holdings is a limited liability company that is treated as a partnership for federal and state income tax purposes. Neff Holdings is not subject to income taxes for federal and state purposes. Rather, taxable income or loss is included in the respective federal and state income tax returns of Neff Holdings' members. NOTE 15—INCOME TAXES (Continued) The components of (provision for) benefit from income taxes included in the consolidated statements of operations for the years ended December 31, 2015 , 2014 and 2013 were as follows (dollars in thousands): For the Year Ended December 31, 2015 2014 2013 Current expense Federal $ — $ — $ — State and local (428 ) (6,393 ) 471 Total current (benefit) expense (428 ) (6,393 ) 471 Deferred expense Federal $ 3,901 $ 933 $ — State and local 152 101 — Total deferred expense 4,053 1,034 — Total $ 3,625 $ (5,359 ) $ 471 The following table summarizes the differences between the statutory federal income tax rate and the Company’s effective income tax rate (percent data): For the Year Ended December 31, 2015 2014 2013 U.S. federal statutory income tax rate 35.0 % 35.0 % 35.0 % Increase (decrease) in tax rate resulting from: State and local income taxes, net of federal benefit 0.6 0.7 — Uncertain tax positions (1.3 ) (58.9 ) 1.2 Permanent book/tax differences (7.1 ) 0.1 — Change in ownership percentage 0.6 — — Non-controlling interests (19.3 ) (28.6 ) (35.0 ) Other (0.21 ) 0.4 — Effective tax rate 8.29 % (51.3 )% 1.2 % The components of deferred income tax assets (liabilities) are as follows (in thousands): 2015 2014 Deferred Tax Assets Net operating loss carryforwards $ 17,835 $ 2,535 Provision for bad debt 393 336 Accrued liabilities 733 902 Equity-based compensation 293 139 Loss on interest rate swap 295 — Insurance/parts reserves 534 543 Straight-line rent adjustment 106 100 Uncertain tax position — 104 Gain on redemption of common units 100 — Subtotal 20,289 4,659 Less: valuation allowance — — Total deferred tax assets $ 20,289 $ 4,659 Deferred Tax Liabilities Intangible assets $ (3,454 ) $ (2,841 ) Deferred debt costs (367 ) (230 ) Depreciation (25,926 ) (6,993 ) Total deferred tax liabilities $ (29,747 ) $ (10,064 ) Deferred Tax Liability, net $ (9,458 ) $ (5,405 ) NOTE 15—INCOME TAXES (Continued) The Company has a federal income tax net operating loss ("NOL") carryforward totaling $46.6 million and state NOL carryforwards totaling $40.8 million . The Company has recorded a deferred tax asset of $17.8 million reflecting the benefit of the federal and state NOLs. The federal deferred tax asset expires in 2034 and the state deferred tax assets expire over the next five years to fifteen years. Management periodically assesses the recoverability of its deferred tax assets based upon expected future earnings, future deductibility of the asset and changes in applicable tax laws and other factors. If management determines that it is not probable that the deferred tax asset will be fully recoverable in the future, a valuation allowance may be established for the difference between the asset balance and the amount expected to be recoverable in the future. The allowance will result in a charge to the Company’s consolidated statements of operations. Based on management’s assessment of the available positive and negative evidence, including future reversal of taxable temporary differences, we believe it is more likely than not that the deferred tax assets will be realized. On October 1, 2010, Neff Holdings purchased substantially all of the assets of Neff Holdings Corp. and certain of its affiliates (collectively, the "Predecessor") in connection with the Acquisition. In connection with the Acquisition, uncertain tax liabilities were assumed by Neff Holdings and are recorded in the Company's accrued expenses as of December 31, 2014 . As a taxable entity, the Company recognizes tax benefits for uncertain tax positions only if it is more likely than not that the position is sustainable based on its technical merits. At December 31, 2014 , the amount of uncertain tax positions recorded in accrued expenses was approximately $0.4 million . There were no uncertain tax positions as of December 31, 2015 . The Company's practice is to recognize interest and penalties on uncertain tax positions in income tax expense. The Company recognized $0.2 million and $0.5 million for interest and penalties during the years ended December 31, 2014 and 2013 , respectively. The Company recognized accrued interest and penalties of $0.3 million and $2.3 million as of December 31, 2014 and 2013 , respectively. During the year ended December 31, 2015 , as a result of the expiration of statute of limitations, the Company reversed $0.4 million and $0.3 million in uncertain tax positions and interest and penalties, respectively. During the year ended December 31, 2014, the Company reversed $4.3 million in uncertain tax positions and $2.3 million in interest and penalties. Tax years 2012 through 2014 are open to examination by federal and state taxing authorities. A reconciliation of the beginning and ending amounts of uncertain tax positions is as follows (in thousands): Ending balance—December 31, 2012 $ 4,876 Additions based on tax positions related to the current year — Additions for tax positions of prior years — Reductions for tax positions of prior years — Reductions as a result of lapse of applicable statute of limitations (126 ) Ending balance—December 31, 2013 4,750 Additions based on tax positions related to the current year — Additions for tax positions of prior years — Reductions for tax positions of prior years — Reductions as a result of lapse of applicable statute of limitations (4,347 ) Ending balance—December 31, 2014 403 Additions based on tax positions related to the current year — Additions for tax positions of prior years — Reductions for tax positions of prior years — Reductions as a result of lapse of applicable statute of limitations (403 ) Ending balance—December 31, 2015 $ —

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS	RELATED-PARTY TRANSACTIONS AND OTHER COMMITMENTS Related Party Transactions For the years ended December 31, 2015 and 2014 , the Company had no material related party transactions. Operating Leases The Company leases real estate, rental equipment and other equipment under operating leases. Certain real estate leases require the Company to pay maintenance, insurance, taxes and certain other expenses in addition to the stated rental amounts. For leases with step rent provisions, under which the rental payments increase incrementally over the life of the lease, the Company recognizes the total minimum lease payments on a straight-line basis over the lease term. As of December 31, 2015 , future minimum rental payments under non-cancelable operating lease arrangements are as follows for the years ending December 31 (in thousands): 2016 $ 7,349 2017 7,035 2018 5,952 2019 4,451 2020 3,309 Thereafter 4,700 $ 32,796 Rental expense under operating lease arrangements amounted to approximately $7.4 million , $7.1 million and $6.9 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. Litigation Matters The Company is party to legal proceedings and potential claims arising in the ordinary course of business. The Company's management does not believe that these matters will have a material effect on the Company's financial position, results of operations or cash flows.

SUPPLEMENTAL DISCLOSURE OF CASH

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2015
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 For the Year Ended December 31, 2013 (in thousands) Supplemental Disclosures of Cash Flow Information Cash paid for interest $ 42,860 $ 40,401 $ 24,676 Cash paid for interest rate swap settlements 385 — — Non-cash investing activities Purchases of rental equipment included in accounts payable and other accrued liabilities at year end $ 19,503 $ 24,977 $ 9,381 Non-cash financing activities Accrued Revolving Credit Facility debt issue costs $ — $ — $ 182

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES The carrying amounts for accounts receivable, accounts payable and accrued expenses and other liabilities approximate fair value due to their immediate to short-term maturity. The fair value of the Revolving Credit Facility and the Second Lien Loan approximate carrying value as of December 31, 2015 and 2014 , as variable interest rates approximate market rates. The Company has classified these instruments in Level 2 of the fair value hierarchy. The Company used the following methods to measure the fair value of certain assets and liabilities: Interest Rate Swap. The Interest Rate Swap is valued utilizing pricing models taking into account inputs such as interest rates and notional amounts. The FASB has established a framework for measuring fair value and requires that assets and liabilities measured at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs that are not corroborated by market data NOTE 17—FAIR VALUE DISCLOSURES (Continued) The following table reflects the carrying amount and fair value measurement information of the Company's financial liability measured on a recurring basis as of December 31, 2015 and 2014 (in thousands): Fair Value Measurements Using: Quoted Prices in Active Markets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Interest Rate Swap $ — $ 1,880 $ — There were no transfers into or out of Level 1, 2 or 3 during the years ended December 31, 2015 , 2014 and 2013 .

SUMMARY OF QUARTERLY FINANCIAL

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) A summary of the quarterly operating results during 2015 and 2014 is as follows (in thousands): 2015 1st 2nd 3rd 4th Revenues $ 84,086 $ 94,227 $ 99,424 $ 106,124 Gross profit 40,618 47,638 51,247 49,749 Income from operations 15,867 22,513 25,717 24,126 Total other expenses (income) 12,294 6,719 15,926 9,474 Net income 3,328 14,694 9,444 12,719 Less: net income attributable to non-controlling interest 2,399 7,275 6,238 8,682 Net income attributable to Neff Corporation $ 929 $ 7,419 $ 3,206 $ 4,037 2014 1st 2nd 3rd 4th Revenues $ 77,733 $ 92,362 $ 97,747 $ 104,118 Gross profit 36,049 49,720 51,538 53,012 Income from operations 13,707 2,476 28,016 30,033 Total other expenses 8,130 25,224 13,550 16,879 Net income (loss) 5,458 (22,867 ) 19,314 13,903 Less: net income (loss) attributable to non-controlling interest 5,458 (22,867 ) 19,314 12,304 Net income attributable to Neff Corporation $ — $ — $ — $ 1,599

SUBSEQUENT EVENTS (Notes)

SUBSEQUENT EVENTS (Notes)	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On February 25, 2016, Neff Holdings LLC, Neff LLC and Neff Rental LLC (collectively, the “Credit Parties”), amended and restated the Revolving Credit Facility (the “2016 Amendment and Restatement”). The amendment, among other things, increased total maximum borrowing capacity from $425.0 million to $475.0 million , extended the maturity from November 20, 2018 to February 25, 2021, increased the amount that the Company could request (but the lenders under the Revolving Credit Agreement have no obligation to provide) from $25.0 million to $100.0 million of incremental revolving loan commitments, reduced applicable margins applicable to loans and other credit extensions, modified excess availability requirements relating to cash dominion, and modified certain baskets, thresholds and ratios, including the consolidated total leverage ratio.

SUPPLEMENTAL CONSOLIDATING STAT

SUPPLEMENTAL CONSOLIDATING STATEMENTS	12 Months Ended
	Dec. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL CONSOLIDATING STATEMENTS	SUPPLEMENTAL CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2014 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Cash Flows from Operating Activities Net income $ 16,857 $ 16,857 $ 16,857 $ 1,599 $ (36,362 ) $ 15,808 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation 81,355 — — — — 81,355 Amortization of debt issue costs 3,061 — — — — 3,061 Amortization of intangible assets 1,510 — — — — 1,510 Amortization of original issue discount on second lien loan 126 — — — — 126 Gain on sale of equipment (15,332 ) — — — — (15,332 ) Provision for bad debt 2,705 — — — — 2,705 Equity-based compensation expense 883 — — — — 883 Deferred income taxes — — — 1,034 — 1,034 Loss on extinguishment of debt 20,241 — — — — 20,241 Equity earnings in subsidiaries — (16,857 ) (16,857 ) (2,648 ) 36,362 — Changes in operating assets and liabilities: — Accounts receivable (13,482 ) — — — — (13,482 ) Inventories, prepaid expenses and other assets (2,399 ) — — — — (2,399 ) Accounts payable 1,139 — — — — 1,139 Accrued expenses and other liabilities (2,578 ) — — 15 — (2,563 ) Net cash provided by operating activities 94,086 — — — — 94,086 Cash Flows from Investing Activities Purchases of rental equipment (149,174 ) — — — — (149,174 ) Proceeds from sale of equipment 34,479 — — — — 34,479 Purchases of property and equipment (13,018 ) — — — — (13,018 ) Investment in subsidiary — — — (146,143 ) 146,143 — Net cash used in investing activities (127,713 ) — — (146,143 ) 146,143 (127,713 ) Cash Flows from Financing Activities Repayments under revolving credit facility (549,240 ) — — — — (549,240 ) Borrowings under revolving credit facility 515,240 — — — — 515,240 Proceeds from second lien loans, net of original issue discount 572,125 — — — — 572,125 Repayment of second lien loans (96,000 ) — — — — (96,000 ) Prepayment premium on second lien loans (1,920 ) — — — — (1,920 ) Distribution to members (329,885 ) — — — — (329,885 ) Repayments of senior secured notes (200,000 ) — — — — (200,000 ) Call Premiums (7,218 ) — — — — (7,218 ) Debt issue costs (9,397 ) — — — — (9,397 ) Proceeds from issuance of common units 146,143 — — — (146,143 ) — Proceeds from issuance of Class A common stock — — — 146,143 — 146,143 Payment of costs directly associated with the issuance of Class A common stock — — — (6,204 ) — (6,204 ) Intercompany (6,206 ) — — 6,206 — — Net cash provided by financing activities 33,642 — — 146,145 (146,143 ) 33,644 Net increase in cash and cash equivalents 15 — — 2 — 17 Cash and cash equivalents, beginning of year 190 — — — — 190 Cash and cash equivalents, end of year $ 205 $ — $ — $ 2 $ — $ 207

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Consolidated Financial Statements	Consolidated Financial Statements • Balance Sheets - The assets, liabilities and equity of Neff Corporation and Neff Holdings have been consolidated and carried forward at historical values; • Statements of Operations - The consolidated statements of operations include the historical consolidated statements of operations of Neff Holdings consolidated with the statements of operations of Neff Corporation; • Statements of Stockholders' Equity/Members' Deficit and Non-Controlling Interest - Prior to the Organizational Transactions and the IPO, Neff Holdings and its subsidiaries were organized as a group of limited liability companies. Wayzata's ownership interest in Neff Holdings is reflected as members' deficit prior to the IPO. As a result of the Organizational Transactions, Wayzata retained a portion of its economic interest in Neff Holdings directly through the ownership of Neff Holdings Common Units and these interests are included within the non-controlling interest subsequent to the IPO; and • Statements of Cash Flows - The statements of cash flows include the historical consolidated statements of cash flows of Neff Holdings consolidated with the statements of cash flows of Neff Corporation
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company considers critical accounting policies to be those that require more significant judgments and estimates in the preparation of the consolidated financial statements including those related to depreciation, income taxes, self-insurance reserves, goodwill and intangible assets, and amounts payable pursuant to the tax receivable agreement, as amended (Note 3) ("Tax Receivable Agreement"). Management relies on historical experience and other assumptions, believed to be reasonable under the circumstances, in making its judgments and estimates. Actual results could differ from those judgments and estimates.
Recognition of Revenue	Recognition of Revenue The Company recognizes revenue when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery has occurred, (3) the price is fixed or determinable and (4) collectability is probable. NOTE 2—BASIS OF PRESENTATION (Continued) Rental revenues in the consolidated statements of operations include revenues earned on equipment rentals and related revenues such as the fees the Company charges for the pickup and delivery of equipment, damage waivers and other surcharges. Revenues earned on equipment rentals are recognized as earned over the contract period which may be daily, weekly or monthly. Revenues earned on pickup and delivery fees, damage waivers and other surcharges, are recognized at the time the services are provided. Revenues from the sale of equipment and parts are recognized at the time of delivery to, or pickup by the customer and when all obligations under the sales contract have been fulfilled. Service revenues are recognized at the time the services are provided. Sales taxes collected are not included in reported sales.
Delivery Costs	Delivery Costs Depreciation of delivery vehicles is included in other operating expenses in the consolidated statements of operations and amounted to approximately $6.9 million , $6.2 million and $5.7 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. All other delivery related costs are included in cost of revenues.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Inventories	Inventories Inventories, which consist principally of parts and supplies, are stated at the lower of cost or market, with cost determined on the first-in, first-out basis.
Property and Equipment	Property and Equipment Property and equipment is initially recorded at original cost and is stated net of accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets. Significant improvements are capitalized at cost. Repairs and maintenance are expensed as incurred. Leasehold improvements are amortized using the straight-line method over their useful lives or the life of the lease, whichever is shorter. The Company assigns the following estimated useful lives to these categories: Category Buildings 30 years Office equipment 2-8 years Service equipment and vehicles 2-8 years Shop equipment 7 years
Rental Equipment	Rental Equipment Rental equipment is initially recorded at original cost and is stated net of accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful life of the related equipment (generally two to eight years with estimated 10 - 20% residual values). The Company routinely reviews the assumptions utilized in computing rates of depreciation of its rental equipment. Changes to the assumptions (such as the length of service lives and/or the amount of residual values) are made when, in the opinion of management, such changes are necessary to more appropriately allocate asset costs to operations over the service life of the assets. Management utilizes, among other factors, historical experience and industry comparisons in determining the propriety of any such changes. The Company may be required to change these estimates based on changes in its industry, end markets or other circumstances. If these estimates change in the future, the Company may be required to recognize increased or decreased depreciation expense for these assets.
Valuation of Long-lived Assets	Valuation of Long-lived Assets Long-lived assets and intangibles with finite useful lives (customer list) are evaluated for impairment if events or circumstances suggest that assets may be impaired. An assessment of recoverability is performed prior to any write-down of assets based on the undiscounted cash flows of the assets. An impairment charge is recorded on those assets considered impaired for which the estimated fair value is below the carrying amount.
Prepaid Expenses and Other Assets	Prepaid Expenses and Other Assets Prepaid expenses and other assets primarily include debt issue costs, prepaid expenses and deposits. Debt issue costs are amortized over the term of the debt utilizing the effective interest method (Note 10).
Insurance	Insurance The Company is insured against general liability claims, workers' compensation claims and automobile liability claims up to specified limits per claim and in the aggregate, subject to deductibles per occurrence of up to $0.3 million . Insured losses within these deductible amounts are accrued based upon the aggregate liability for reported claims incurred as well as an estimated liability for claims incurred but not reported. These liabilities are not discounted and are classified in accrued expenses and other liabilities. The Company is self-insured for group medical and dental claims. The Company has accrued a liability net of expected insurance recoveries for unpaid claims, including incurred but not reported claims, totaling $3.1 million and $3.2 million , for insurance as of December 31, 2015 and 2014 , respectively. The Company had $3.7 million in outstanding letters of credit at December 31, 2015 that were associated with its insurance coverage.
Income Taxes	Income Taxes The Company is a taxpayer subject to income taxes at rates generally applicable to C corporations, and therefore its results of operations are affected by the amount of accruals for tax benefits or payments that Neff Holdings (as a partnership for U.S. federal income tax purposes) historically has not reflected in its results of operations.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill and trademarks and tradenames are reviewed at least annually for impairment. The Company conducts annual impairment tests on October 1 of each fiscal year or whenever an indicator of impairment exists. The customer list is amortized over its useful life (Note 8). The Company expenses costs to renew or extend the term of a recognized intangible asset.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair market value of financial instruments held by the Company is based on a variety of factors and assumptions and may not necessarily be representative of the actual gains or losses that will be realized in the future and does not include expenses that could be incurred in an actual sale or settlement of such assets or liabilities. The carrying value of accounts receivable, accounts payable and accrued liabilities approximate fair market value due to the short term maturities of these instruments unless otherwise disclosed in these consolidated financial statements (Note 17).
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expense totaled approximately $0.6 million , $0.6 million and $0.5 million for the years ended December 31, 2015 , 2014 and 2013 , respectively.
Segment Reporting	Segment Reporting The Company's operations consist of the rental and sale of equipment, and parts and services in five regions in the United States: Florida, Atlantic, Central, Southeastern and Western. The five regions are the Company's operating segments and are aggregated into one reportable segment because they rent similar products and have similar economic characteristics. The Company operates in the United States and had minimal international sales for each of the periods presented.
Comprehensive Income (Loss)	Comprehensive Income (Loss) The Company had no items of other comprehensive income (loss) in any of the periods presented.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Under the JOBS Act, the Company meets the definition of an emerging growth company. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has irrevocably elected to avail itself of this exemption from adopting new or revised accounting standards and, therefore, will not be subject to new or revised accounting standards until such time as those standards apply to private companies. There were no significant new accounting pronouncements that the Company adopted during the year ended December 31, 2015 . In April 2015, the FASB issued ASU 2015-03 which provides guidance on the presentation of debt issuance costs. This guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability and amortization of debt issuance costs will be reported as interest expense. This guidance is effective for private companies for fiscal years beginning after December 15, 2015, and interim periods within fiscal years beginning after December 15, 2016, and requires application on a retrospective basis. The Company expects to adopt this guidance when effective for private companies, and does not expect this guidance to have a material impact on its financial statements, although it will change the financial statement classification of debt issuance costs. As of December 31, 2015 , $8.9 million of debt issuance costs were included in total assets in the Company's consolidated balance sheet. In July 2015, the FASB issued ASU 2015-11 which requires an entity to measure inventory at the lower of cost or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Current US GAAP requires that an entity measure inventory at the lower of cost or market. Market under current US GAAP could be replacement cost, net realizable value or net realizable value less a normal profit margin. This guidance is effective for private companies for fiscal years beginning after December 15, 2016 and interim periods within fiscal years beginning after December 15, 2017. This update should be applied prospectively. The Company expects to adopt this guidance when effective for private companies and does not expect this guidance to have a significant impact on the Company's financial statements.
Goodwill	Goodwill represents the excess of cost over the fair value of identifiable net assets of businesses acquired. Goodwill is not amortized, but instead is tested for impairment annually or, if necessary, more frequently if events indicate a decline in fair value below its carrying value. As part of its annual impairment testing of goodwill, the Company may perform a qualitative or quantitative assessment. Should the qualitative assessment indicate that the two-step impairment test must be performed, the Company must first determine whether the fair value of the reporting unit exceeds the carrying value. If the fair value of the reporting unit is less than the implied value, the Company is required to write-off the excess goodwill as an operating expense. The Company uses an equally weighted combination of the income and market approaches when performing its two-step impairment test of goodwill. The Company assigns an equal weight to the respective methods as they are both acceptable valuation approaches in determining the fair value of a business. NOTE 9—GOODWILL (Continued) The income approach establishes fair value by methods which discount or capitalize earnings and/or cash flow by a discount or capitalization rate that reflects market rate of return expectations, market conditions and the risk of the relative investment. The Company uses a discounted cash flow method when applying the income approach. The market approach was based on market price data of shares of the Company. The Company tested its goodwill as of October 1, 2015 , and determined that its goodwill was not impaired. On October 1, 2015, the Company acquired the assets of Lewis Rents, Inc. which resulted in $1.8 million of additional goodwill. The balance of goodwill as of December 31, 2015 was $60.6 million . There were no changes in the carrying amount of goodwill for the year ended December 31, 2014 .

BUSINESS AND ORGANIZATION (Tabl

BUSINESS AND ORGANIZATION (Tables)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Sources and Uses from IPO	The sources and uses from the IPO are as follows (dollars in thousands): NOTE 1—BUSINESS AND ORGANIZATION (Continued) Sources Uses IPO Proceeds (net of underwriting) $ 146,143 Payment of Revolving Credit Facility $ 40,000 Prepayment of Second Lien Loan 96,000 Prepayment penalty and other expenses for Second Lien Loan 2,598 Accrued Interest and other expenses 7,545 Total $ 146,143 Total $ 146,143

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Property, Plant and Equipment	The Company assigns the following estimated useful lives to these categories: Category Buildings 30 years Office equipment 2-8 years Service equipment and vehicles 2-8 years Shop equipment 7 years Property and equipment consist of the following as of December 31, 2015 and 2014 (in thousands): December 31, 2015 December 31, 2014 Land $ 25 $ 25 Buildings 55 55 Leasehold improvements 5,520 4,074 Office equipment 3,923 3,090 Service equipment and vehicles 54,908 47,782 Shop equipment 3,193 2,434 67,624 57,460 Less: accumulated depreciation (34,151 ) (27,250 ) Property and equipment, net $ 33,473 $ 30,210

NON-CONTROLLING INTEREST - (Tab

NON-CONTROLLING INTEREST - (Tables)	12 Months Ended
	Dec. 31, 2015
Noncontrolling Interest [Abstract]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net	The ownership of the Common Units is summarized as follows: Non-controlling ownership of Common Units in Neff Holdings Neff Corporation ownership of Common Units in Neff Holdings Total As of December 31, 2015 14,951,625 10,380,781 25,332,406 59.0 % 41.0 % 100.0 % NOTE 3—NON-CONTROLLING INTEREST (Continued) Non-controlling ownership of Common Units in Neff Holdings Neff Corporation ownership of Common Units in Neff Holdings Total As of November 26, 2014 and December 31, 2014 14,951,625 10,476,190 25,427,815 58.8 % 41.2 % 100.0 % The following table summarizes the activity in the non-controlling interest from November 26, 2014 to December 31, 2015 (in thousands): Equity held by non-controlling unitholders as of November 26, 2014 immediately prior to the IPO $ (315,555 ) Purchase of Neff Holdings common units by Neff Corporation 146,143 Neff Holdings equity immediately after IPO (169,412 ) Non-controlling ownership interest 58.8 % Neff Holdings equity held by non-controlling unitholders as of November 26, 2014 immediately after IPO (99,614 ) Equity-based compensation expense 64 Allocation of income subsequent to Organizational Transactions and IPO 3,780 Balance of non-controlling interest as of December 31, 2014 (95,770 ) Net income attributable to non-controlling interest 24,594 Balance of non-controlling interest as of December 31, 2015 $ (71,176 )

EARNINGS PER SHARE - (Tables)

EARNINGS PER SHARE - (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts): For the Year Ended December 31, 2015 November 26, 2014 through December 31, 2014 Numerator: Net income attributable to Neff Corporation $ 15,591 $ 1,599 Denominator for basic net income per share of Class A common stock: Weighted average shares of Class A common stock outstanding 10,477 10,476 Denominator for diluted net income per share of Class A common stock: Weighted average shares of Class A common stock outstanding 10,477 10,476 Add dilutive effect of the following: Neff Holdings options (redeemable for cash or Class A common stock) 1,265 1,265 Neff Corporation stock options 323 270 Restricted stock units 4 — Weighted average shares of Class A common stock outstanding, diluted 12,069 12,011 Earnings per share of Class A common stock: Net income attributable to Neff Corporation per share of Class A common stock, basic $ 1.49 $ 0.15 Net income attributable to Neff Corporation per share of Class A common stock, diluted $ 1.29 $ 0.13

ACCOUNTS RECEIVABLE - (Tables)

ACCOUNTS RECEIVABLE - (Tables)	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Summary of Activity for Allowance for Doubtful Accounts	The following table summarizes activity for allowance for doubtful accounts (in thousands): For the Year Ended December 31, 2015 2014 2013 Beginning balance $ 2,125 $ 1,639 $ 1,472 Provision for bad debt 2,526 2,705 2,278 Charge offs (2,143 ) (2,219 ) (2,111 ) Ending balance $ 2,508 $ 2,125 $ 1,639

RENTAL EQUIPMENT - (Tables)

RENTAL EQUIPMENT - (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Rental Equipment	Rental equipment consisted of the following as of December 31, 2015 and 2014 (in thousands): December 31, 2015 December 31, 2014 Rental equipment $ 713,916 $ 628,387 Less: accumulated depreciation (256,446 ) (208,142 ) Rental equipment, net $ 457,470 $ 420,245

PROPERTY AND EQUIPMENT - (Table

PROPERTY AND EQUIPMENT - (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	The Company assigns the following estimated useful lives to these categories: Category Buildings 30 years Office equipment 2-8 years Service equipment and vehicles 2-8 years Shop equipment 7 years Property and equipment consist of the following as of December 31, 2015 and 2014 (in thousands): December 31, 2015 December 31, 2014 Land $ 25 $ 25 Buildings 55 55 Leasehold improvements 5,520 4,074 Office equipment 3,923 3,090 Service equipment and vehicles 54,908 47,782 Shop equipment 3,193 2,434 67,624 57,460 Less: accumulated depreciation (34,151 ) (27,250 ) Property and equipment, net $ 33,473 $ 30,210

INTANGIBLE ASSETS - (Tables)

INTANGIBLE ASSETS - (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	The carrying amount and accumulated amortization of intangible assets as of December 31, 2015 and 2014 , consisted of the following (in thousands, except as noted): December 31, 2015 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (9,527 ) 4,460 Total intangible assets $ 24,841 $ (9,527 ) $ 15,314 December 31, 2014 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (8,241 ) 5,746 Total intangible assets $ 24,841 $ (8,241 ) $ 16,600
Schedule of Indefinite-Lived Intangible Assets	The carrying amount and accumulated amortization of intangible assets as of December 31, 2015 and 2014 , consisted of the following (in thousands, except as noted): December 31, 2015 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (9,527 ) 4,460 Total intangible assets $ 24,841 $ (9,527 ) $ 15,314 December 31, 2014 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (8,241 ) 5,746 Total intangible assets $ 24,841 $ (8,241 ) $ 16,600
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Accumulated amortization and expected future annual amortization expense are as follows (in thousands): Accumulated amortization at December 31, 2015 $ 9,527 Estimated amortization expense 2016 1,070 2017 877 2018 719 2019 589 2020 483 2021 through 2022 722 Total $ 13,987

DEBT - (Tables)

DEBT - (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Debt consisted of the following as of December 31, 2015 and 2014 (in thousands, except percent data): December 31, 2015 December 31, 2014 Revolving Credit Facility with interest ranging from the lender's prime rate plus up to 1.5% to LIBOR plus up to 2.5% (2.7% at December 31, 2015) $ 253,600 $ 245,200 Second Lien Loan with interest of LIBOR plus 6.25%, with 1.0% LIBOR floor, net of unamortized discount of $2,034 in 2015 and $2,287 in 2014 (7.25% at December 31, 2015) 476,966 476,713 Total indebtedness $ 730,566 $ 721,913
Sources and Uses of Refinancing	The sources and uses of the refinancing are as follows (in thousands): Sources Uses Second Lien Loan $ 575,000 Redeem Senior Secured Notes $ 200,000 Call premium on Senior Secured Notes 7,218 Accrued interest on Senior Secured Notes 1,283 Revolving Credit Facility debt issue costs and accrued interest 1,675 Second Lien Loan debt issue costs 7,914 Second Lien Loan original issue discount 2,875 Transaction Bonus 24,150 Distribution to members 329,885 Total sources $ 575,000 Total uses $ 575,000

EQUITY-BASED COMPENSATION - (Ta

EQUITY-BASED COMPENSATION - (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	The following table summarizes the RSU activity for the year ended December 31, 2015 (RSUs in thousands): Stock Units Weighted-Average Grant Date Fair Value Nonvested at December 31, 2014 85 $ 15.00 Granted 176 8.08 Vested (18 ) 15.00 Forfeited — — Nonvested at December 31, 2015 243 $ 10.00
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	The following table summarizes the RSUs granted (RSUs in thousands): For the Year Ended December 31, 2015 2014 2013 RSUs granted 176 85 — Weighted-average grant date price per unit $ 8.08 $ 15.00 $ —
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes the stock option activity for the year ended December 31, 2015 (options in thousands): Shares Weighted Average Exercise Price Outstanding at December 31, 2013 — $ — Granted 270 15.00 Exercised — — Forfeited — — Outstanding at December 31, 2014 270 15.00 Granted 426 8.12 Exercised — — Forfeited — — Outstanding at December 31, 2015 696 $ 10.79 Vested and exercisable at December 31, 2015(1) 68 $ 15.00 The following table summarizes the stock options granted (options in thousands): For the Year Ended December 31, 2015 2014 2013 Options granted 426 270 — Weighted-average grant date price per unit $ 8.12 $ 15.00 $ —
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The following table summarizes the range of assumptions used to value stock options granted: For the Year Ended December 31, 2015 2014 Expected volatility 48.3% - 52.0% 52.0 % Risk-free interest rate 1.8% - 2.1% 2.1 % Dividend yield — % — % Expected term (in years) 6 6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable	A summary of the Neff Holdings Options granted follows: Originally issued As converted (see below) Options Weighted-Average Exercise Price Options Weighted-Average Exercise Price Outstanding at December 31, 2013, 2014 and 2015 778,374 $ 10.82 1,264,985 $ 6.66 Vested and exercisable at December 31, 2013 581,125 $ 10.82 944,431 $ 6.66 Vested and exercisable at December 31, 2014 775,718 10.82 1,260,679 6.66 Vested and exercisable at December 31, 2015(1) 778,374 10.82 1,264,985 6.66

DERIVATIVE FINANCIAL INSTRUME40

DERIVATIVE FINANCIAL INSTRUMENTS - (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Reclassification out of Accumulated Other Comprehensive Income	NOTE 14—DERIVATIVE FINANCIAL INSTRUMENTS On March 24, 2015, the Company entered into an interest rate swap (the "Interest Rate Swap"), effectively converting a portion of its variable rate debt into fixed rate debt. The Interest Rate Swap is not accounted for as a hedge and changes in fair value are included directly in the consolidated statement of operations. The Company adjusts the accrued swap asset or liability by the amount of the monthly net settlement as settlements are made. Under the terms of the Interest Rate Swap, a monthly net settlement is made on approximately the 8th of each month for the difference between the fixed rate (see the fixed rate schedule below) and the variable rate, based upon the one month LIBOR rate on the notional amount of the Interest Rate Swap. The Interest Rate Swap has a notional amount of $200.0 million through April 8, 2020. NOTE 14—DERIVATIVE FINANCIAL INSTRUMENTS (Continued) The fixed rate follows the schedule below: April 8, 2015 to April 7, 2016 0.47260 % April 8, 2016 to April 9, 2017 1.15700 % April 10, 2017 to April 8, 2018 1.68100 % April 9, 2018 to April 7, 2019 1.96100 % April 8, 2019 to April 8, 2020 2.14300 % The Company's transactions in derivative financial instruments are authorized and executed pursuant to its regularly reviewed policies and procedures, which prohibit the use of derivative financial instruments for trading or speculative purposes. For the year ended December 31, 2015 , the Company recognized a loss on the Interest Rate Swap of $2.3 million which consisted of $1.9 million of unrealized losses related to the change in fair value of the Interest Rate Swap and a $0.4 million realized loss for the settlement payments made. The Company did not record a gain or loss on the Interest Rate Swap for the years ended December 31, 2014 and 2013 . The following tables provide details regarding the Company's derivative financial instruments (in thousands): For the year ended December 31, 2015 2014 2013 Loss Recognized in Earnings (a) Loss Recognized in Earnings Loss Recognized in Earnings Interest Rate Swaps $ 2,265 $ — $ — December 31, 2015 December 31, 2014 Fair Value of Derivative Liability (b) Fair Value of Derivative Liability Interest Rate Swaps (Note 17) $ 1,880 $ — (a) Classified in Other expenses (income) — Loss on interest rate swap (b) Classified in Liabilities — Accrued expenses and other liabilities

INCOME TAXES - (Tables)

INCOME TAXES - (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of (provision for) benefit from income taxes included in the consolidated statements of operations for the years ended December 31, 2015 , 2014 and 2013 were as follows (dollars in thousands): For the Year Ended December 31, 2015 2014 2013 Current expense Federal $ — $ — $ — State and local (428 ) (6,393 ) 471 Total current (benefit) expense (428 ) (6,393 ) 471 Deferred expense Federal $ 3,901 $ 933 $ — State and local 152 101 — Total deferred expense 4,053 1,034 — Total $ 3,625 $ (5,359 ) $ 471
Schedule of Effective Income Tax Rate Reconciliation	The following table summarizes the differences between the statutory federal income tax rate and the Company’s effective income tax rate (percent data): For the Year Ended December 31, 2015 2014 2013 U.S. federal statutory income tax rate 35.0 % 35.0 % 35.0 % Increase (decrease) in tax rate resulting from: State and local income taxes, net of federal benefit 0.6 0.7 — Uncertain tax positions (1.3 ) (58.9 ) 1.2 Permanent book/tax differences (7.1 ) 0.1 — Change in ownership percentage 0.6 — — Non-controlling interests (19.3 ) (28.6 ) (35.0 ) Other (0.21 ) 0.4 — Effective tax rate 8.29 % (51.3 )% 1.2 %
Schedule of Deferred Tax Assets and Liabilities	The components of deferred income tax assets (liabilities) are as follows (in thousands): 2015 2014 Deferred Tax Assets Net operating loss carryforwards $ 17,835 $ 2,535 Provision for bad debt 393 336 Accrued liabilities 733 902 Equity-based compensation 293 139 Loss on interest rate swap 295 — Insurance/parts reserves 534 543 Straight-line rent adjustment 106 100 Uncertain tax position — 104 Gain on redemption of common units 100 — Subtotal 20,289 4,659 Less: valuation allowance — — Total deferred tax assets $ 20,289 $ 4,659 Deferred Tax Liabilities Intangible assets $ (3,454 ) $ (2,841 ) Deferred debt costs (367 ) (230 ) Depreciation (25,926 ) (6,993 ) Total deferred tax liabilities $ (29,747 ) $ (10,064 ) Deferred Tax Liability, net $ (9,458 ) $ (5,405 )
Summary of Income Tax Contingencies	A reconciliation of the beginning and ending amounts of uncertain tax positions is as follows (in thousands): Ending balance—December 31, 2012 $ 4,876 Additions based on tax positions related to the current year — Additions for tax positions of prior years — Reductions for tax positions of prior years — Reductions as a result of lapse of applicable statute of limitations (126 ) Ending balance—December 31, 2013 4,750 Additions based on tax positions related to the current year — Additions for tax positions of prior years — Reductions for tax positions of prior years — Reductions as a result of lapse of applicable statute of limitations (4,347 ) Ending balance—December 31, 2014 403 Additions based on tax positions related to the current year — Additions for tax positions of prior years — Reductions for tax positions of prior years — Reductions as a result of lapse of applicable statute of limitations (403 ) Ending balance—December 31, 2015 $ —

RELATED PARTY TRANSACTIONS AN42

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS - (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As of December 31, 2015 , future minimum rental payments under non-cancelable operating lease arrangements are as follows for the years ending December 31 (in thousands): 2016 $ 7,349 2017 7,035 2018 5,952 2019 4,451 2020 3,309 Thereafter 4,700 $ 32,796

SUPPLEMENTAL DISCLOSURE OF CA43

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - (Tables)	12 Months Ended
	Dec. 31, 2015
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 For the Year Ended December 31, 2013 (in thousands) Supplemental Disclosures of Cash Flow Information Cash paid for interest $ 42,860 $ 40,401 $ 24,676 Cash paid for interest rate swap settlements 385 — — Non-cash investing activities Purchases of rental equipment included in accounts payable and other accrued liabilities at year end $ 19,503 $ 24,977 $ 9,381 Non-cash financing activities Accrued Revolving Credit Facility debt issue costs $ — $ — $ 182

FAIR VALUE DISCLOSURES - (Table

FAIR VALUE DISCLOSURES - (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table reflects the carrying amount and fair value measurement information of the Company's financial liability measured on a recurring basis as of December 31, 2015 and 2014 (in thousands): Fair Value Measurements Using: Quoted Prices in Active Markets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Interest Rate Swap $ — $ 1,880 $ —

SUMMARY OF QUARTERLY FINANCIA45

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) - (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	A summary of the quarterly operating results during 2015 and 2014 is as follows (in thousands): 2015 1st 2nd 3rd 4th Revenues $ 84,086 $ 94,227 $ 99,424 $ 106,124 Gross profit 40,618 47,638 51,247 49,749 Income from operations 15,867 22,513 25,717 24,126 Total other expenses (income) 12,294 6,719 15,926 9,474 Net income 3,328 14,694 9,444 12,719 Less: net income attributable to non-controlling interest 2,399 7,275 6,238 8,682 Net income attributable to Neff Corporation $ 929 $ 7,419 $ 3,206 $ 4,037 2014 1st 2nd 3rd 4th Revenues $ 77,733 $ 92,362 $ 97,747 $ 104,118 Gross profit 36,049 49,720 51,538 53,012 Income from operations 13,707 2,476 28,016 30,033 Total other expenses 8,130 25,224 13,550 16,879 Net income (loss) 5,458 (22,867 ) 19,314 13,903 Less: net income (loss) attributable to non-controlling interest 5,458 (22,867 ) 19,314 12,304 Net income attributable to Neff Corporation $ — $ — $ — $ 1,599

SUPPLEMENTAL CONSOLIDATING ST46

SUPPLEMENTAL CONSOLIDATING STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Balance Sheet [Table Text Block]	SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2015 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation ASSETS Cash and cash equivalents $ 287 $ — $ — $ 2 $ — $ 289 Accounts receivable, net 70,328 — — — — 70,328 Inventories 1,766 — — — — 1,766 Rental equipment, net 457,470 — — — — 457,470 Property and equipment, net 33,473 — — — — 33,473 Prepaid expenses and other assets 14,488 — — — — 14,488 Goodwill 60,599 — — — — 60,599 Investment in subsidiary — 67,427 67,427 166,406 (301,260 ) — Intercompany 6,490 — — (6,490 ) — — Intangible assets, net 15,314 — — — — 15,314 Total assets $ 660,215 $ 67,427 $ 67,427 $ 159,918 $ (301,260 ) $ 653,727 LIABILITIES AND STOCKHOLDERS' DEFICIT / MEMBERS' DEFICIT Liabilities Accounts payable $ 18,948 $ — $ — $ — $ — $ 18,948 Accrued expenses and other liabilities 31,412 — — — — 31,412 Revolving credit facility 253,600 — — — — 253,600 Second lien loan, net 476,966 — — — — 476,966 Payable pursuant to tax receivable agreement — — — 29,133 — 29,133 Deferred tax liability, net — — — 9,458 — 9,458 Total liabilities $ 780,926 $ — $ — $ 38,591 $ — $ 819,517 Stockholders' deficit / members' deficit Class A Common Stock $ — $ — $ — $ 104 $ — $ 104 Class B Common Stock — — — 150 150 Additional paid-in capital — — — 34,085 (146,143 ) (112,058 ) Retained earnings — — — 17,190 — 17,190 Members' deficit (188,138 ) — — — 188,138 — Accumulated surplus 67,427 67,427 67,427 — (202,281 ) — Total stockholders' deficit / members' deficit (120,711 ) 67,427 67,427 51,529 (160,286 ) (94,614 ) Non-controlling interest — — — 69,798 (140,974 ) (71,176 ) Total stockholders' deficit / members' deficit and non-controlling interest (120,711 ) 67,427 67,427 121,327 (301,260 ) (165,790 ) Total liabilities and stockholders' deficit / members' deficit and non-controlling interest $ 660,215 $ 67,427 $ 67,427 $ 159,918 $ (301,260 ) $ 653,727	SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2014 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation ASSETS Cash and cash equivalents $ 205 $ — $ — $ 2 $ — $ 207 Accounts receivable, net 66,375 — — — — 66,375 Inventories 2,005 — — — — 2,005 Rental equipment, net 420,245 — — — — 420,245 Property and equipment, net 30,210 — — — — 30,210 Prepaid expenses and other assets 16,959 — — — — 16,959 Goodwill 58,765 — — — — 58,765 Investment in subsidiary — 25,627 25,627 148,791 (200,045 ) — Intercompany 6,206 — — (6,206 ) — — Intangible assets, net 16,600 — — — — 16,600 Total assets $ 617,570 $ 25,627 $ 25,627 $ 142,587 $ (200,045 ) $ 611,366 LIABILITIES AND STOCKHOLDERS' DEFICIT / MEMBERS' DEFICIT Liabilities Accounts payable $ 27,389 $ — $ — $ — $ — $ 27,389 Accrued expenses and other liabilities 31,188 — — 15 — 31,203 Revolving credit facility 245,200 — — — — 245,200 Second lien loan, net 476,713 — — — — 476,713 Tax receivable agreement liability — — — 31,557 — 31,557 Deferred tax liability, net — — — 5,405 — 5,405 Total liabilities $ 780,490 $ — $ — $ 36,977 $ — $ 817,467 Stockholders' deficit / members' deficit Class A Common Stock $ — $ — $ — $ 105 $ — $ 105 Class B Common Stock — — — 150 — 150 Additional paid-in capital — — — 33,958 (146,143 ) (112,185 ) Retained earnings — — — 1,599 — 1,599 Members' deficit (188,547 ) — — — 188,547 — Accumulated surplus 25,627 25,627 25,627 — (76,881 ) — Total members' deficit / stockholders' deficit (162,920 ) 25,627 25,627 35,812 (34,477 ) (110,331 ) Non-controlling interest — — — 69,798 (165,568 ) (95,770 ) Total stockholders' deficit / members' deficit and non-controlling interest (162,920 ) $ 25,627 $ 25,627 $ 105,610 $ (200,045 ) $ (206,101 ) Total liabilities and stockholders' deficit / members' deficit and non-controlling interest $ 617,570 $ 25,627 $ 25,627 $ 142,587 $ (200,045 ) $ 611,366
Condensed Consolidating Statement of Operations	SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2015 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Revenues Rental revenues $ 335,990 $ — $ — $ — $ — $ 335,990 Equipment sales 34,772 — — — — 34,772 Parts and service 13,099 — — — — 13,099 Total revenues 383,861 — — — — 383,861 Cost of revenues Cost of equipment sold 23,061 — — — — 23,061 Depreciation of rental equipment 83,943 — — — — 83,943 Cost of rental revenues 80,007 — — — — 80,007 Cost of parts and service 7,598 — — — — 7,598 Total cost of revenues 194,609 — — — — 194,609 Gross profit 189,252 — — — — 189,252 Other operating expenses Selling, general and administrative expenses 90,531 — — — — 90,531 Other depreciation and amortization 10,498 — — — — 10,498 Total other operating expenses 101,029 — — — — 101,029 Income from operations 88,223 — — — — 88,223 Other expenses (income) Interest expense 43,025 — — — — 43,025 Adjustment to tax receivable agreement — — — (2,424 ) — (2,424 ) Loss on interest rate swap 2,265 — — — — 2,265 Amortization of debt issue costs 1,547 — — — — 1,547 Total other expenses (income) 46,837 — — (2,424 ) — 44,413 Income before income taxes 41,386 — — 2,424 — 43,810 Equity earnings in subsidiaries — 41,800 41,800 17,206 (100,806 ) — Benefit from (provision for) income taxes 414 — — (4,039 ) — (3,625 ) Net income 41,800 41,800 41,800 15,591 (100,806 ) 40,185 Less: net income attributable to non-controlling interest — — 24,594 — — 24,594 Net income attributable to Neff Corporation $ 41,800 $ 41,800 $ 17,206 $ 15,591 $ (100,806 ) $ 15,591	SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2014 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Revenues Rental revenues $ 324,099 $ — $ — $ — $ — $ 324,099 Equipment sales 34,479 — — — — 34,479 Parts and service 13,382 — — — — 13,382 Total revenues 371,960 — — — — 371,960 Cost of revenues Cost of equipment sold 19,147 — — — — 19,147 Depreciation of rental equipment 73,274 — — — — 73,274 Cost of rental revenues 81,040 — — — — 81,040 Cost of parts and service 8,180 — — — — 8,180 Total cost of revenues 181,641 — — — — 181,641 Gross profit 190,319 — — — — 190,319 Other operating expenses Selling, general and administrative expenses 81,990 — — — — 81,990 Other depreciation and amortization 9,591 — — — — 9,591 Transaction bonus 24,506 — — — — 24,506 Total other operating expenses 116,087 — — — — 116,087 Income from operations 74,232 — — — — 74,232 Other expenses Interest expense 40,481 — — — — 40,481 Loss on extinguishment of debt 20,241 — — — — 20,241 Amortization of debt issue costs 3,061 — — — — 3,061 Total other expenses 63,783 — — — — 63,783 Income before income taxes 10,449 — — — — 10,449 Equity earnings in subsidiaries — 16,857 16,857 2,648 (36,362 ) — Benefit from (provision for) income taxes 6,408 — — (1,049 ) — 5,359 Net income 16,857 16,857 16,857 1,599 (36,362 ) 15,808 Less: net income attributable to non-controlling interest 16,857 16,857 14,209 — (33,714 ) 14,209 Net income attributable to to Neff Corporation $ — $ — $ 2,648 $ 1,599 $ (2,648 ) $ 1,599
Condensed Consolidating Statement of Cash Flow	SUPPLEMENTAL CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2015 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Cash Flows from Operating Activities Net income $ 41,800 $ 41,800 $ 41,800 $ 15,591 $ (100,806 ) $ 40,185 Adjustments to reconcile net income to net cash provided by (used in) operating activities: Depreciation 93,155 — — — — 93,155 Amortization of debt issue costs 1,547 — — — — 1,547 Amortization of intangible assets 1,286 — — — — 1,286 Amortization of original issue discount 253 — — — — 253 Gain on sale of equipment (11,711 ) — — — — (11,711 ) Provision for bad debt 2,526 — — — — 2,526 Equity-based compensation expense 1,249 — — — — 1,249 Deferred income taxes — — — 4,053 — 4,053 Adjustment to tax receivable agreement — — — (2,424 ) — (2,424 ) Unrealized loss on interest rate swap 1,880 — — — — 1,880 Equity earnings in subsidiaries — (41,800 ) (41,800 ) (17,206 ) 100,806 — Changes in operating assets and liabilities: Accounts receivable (6,316 ) — — — — (6,316 ) Inventories, prepaid expenses and other assets 1,205 — — — — 1,205 Accounts payable (1,362 ) — — — — (1,362 ) Accrued expenses and other liabilities (3,297 ) — — (15 ) — (3,312 ) Net cash provided by (used in) operating activities 122,215 — — (1 ) — 122,214 Cash Flows from Investing Activities Purchases of rental equipment (147,483 ) — — — — (147,483 ) Proceeds from sale of equipment 34,772 — — — — 34,772 Purchases of property and equipment (13,134 ) — — — — (13,134 ) Cash paid for acquisitions (3,564 ) — — — — (3,564 ) Net cash used in investing activities (129,409 ) — — — — (129,409 ) Cash Flows from Financing Activities Repayments under revolving credit facility (151,539 ) — — — — (151,539 ) Borrowings under revolving credit facility 159,939 — — — — 159,939 Payment of costs directly associated with the issuance of Class A common stock — — — (283 ) — (283 ) Common stock repurchases — — — (840 ) — (840 ) Common unit sales/repurchases (840 ) — — 840 — — Intercompany (284 ) — — 284 — — Net cash provided by financing activities 7,276 — — 1 — 7,277 Net increase in cash and cash equivalents 82 — — — — 82 Cash and cash equivalents, beginning of year 205 — — 2 — 207 Cash and cash equivalents, end of year $ 287 $ — $ — $ 2 $ — $ 289

BUSINESS AND ORGANIZATION - Sou

BUSINESS AND ORGANIZATION - Sources and Uses of IPO (Details) - USD ($) $ in Thousands	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Sources of IPO [Abstract]
Proceeds from issuance of Class A common stock	$ 146,143	$ 0	$ 146,143	$ 0
Uses of IPO [Abstract]
Payment of Revolving Credit Facility		151,539	549,240	105,867
Prepayment of Second Lien Loan		$ 0	$ 96,000	$ 0
Prepayment penalty and other expenses for Second Lien Loan	2,598
Accrued Interest and other expenses	7,545
Revolving Credit Facility
Uses of IPO [Abstract]
Payment of Revolving Credit Facility	40,000
Second Lien Loan
Uses of IPO [Abstract]
Prepayment of Second Lien Loan	$ 96,000

BUSINESS AND ORGANIZATION - Add

BUSINESS AND ORGANIZATION - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	10,476,190
Proceeds from initial public offering, net of issuance costs	$ 146,143	$ 0	$ 146,143	$ 0
Payment of Revolving Credit Facility		151,539	549,240	105,867
Prepayment of Second Lien Loan		$ 0	$ 96,000	$ 0
Prepayment penalty and other expenses for Second Lien Loan	2,598
Accrued Interest and other expenses	7,545
Tax receivable agreement, tax benefits realized, distribution to members, percent			85.00%
Neff Holdings LLC
Class of Stock [Line Items]
Purchase of Neff Holdings units by Neff Corporation	$ 146,100
Number of units purchased from subsidiary	10,476,190
Common Class A
Class of Stock [Line Items]
Common stock, shares issued		10,380,781	10,476,190
Gross proceeds from issuance of initial public offering	$ 157,100
Proceeds from initial public offering, net of issuance costs	$ 146,100
Share based awards issued in the period	355,504
Common Class B
Class of Stock [Line Items]
Common stock, shares issued		14,951,625	14,951,625
Revolving Credit Facility
Class of Stock [Line Items]
Payment of Revolving Credit Facility	$ 40,000
Neff Holdings LLC
Class of Stock [Line Items]
Ownership percentage by parent	41.20%	41.00%	41.20%
Second Lien Loan
Class of Stock [Line Items]
Prepayment of Second Lien Loan	$ 96,000
IPO [Member] | Common Class A
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	10,476,190
Price of stock for public offering (in dollars per share)	$ 15
Underwriting and commission expense related to initial public offering	$ 11,000

BASIS OF PRESENTATION - Estimat

BASIS OF PRESENTATION - Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Maximum
Property, Plant and Equipment [Line Items]
Rental equipment, useful life		8 years
Rental equipment, salvage value, percentage		20.00%
Minimum
Property, Plant and Equipment [Line Items]
Rental equipment, useful life		2 years
Rental equipment, salvage value, percentage		10.00%
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	30 years
Office equipment | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	8 years
Office equipment | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Service equipment and vehicles | Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	8 years
Service equipment and vehicles | Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	2 years
Shop equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	7 years

BASIS OF PRESENTATION - Additio

BASIS OF PRESENTATION - Additional Information (Details)	12 Months Ended
	Dec. 31, 2015USD ($)segment	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Property, Plant and Equipment [Line Items]
Depreciation	$ 93,155,000	$ 81,355,000	$ 78,009,000
Liability for unpaid claims net of expected recoveries	3,100,000	3,200,000
Letters of Credit Outstanding, Amount	3,700,000	4,500,000	4,500,000
Advertising expense	$ 600,000	600,000	500,000
Number of operating segments correponding to the number of regions in which entity operates | segment	5
Number of reportable segments | segment	1
Maximum
Property, Plant and Equipment [Line Items]
Insurance, deductible per occurrence	$ 300,000
Other Operating Expense | Delivery Vehicles
Property, Plant and Equipment [Line Items]
Depreciation	$ 6,900,000	$ 6,200,000	$ 5,700,000

BASIS OF PRESENTATION Recently

BASIS OF PRESENTATION Recently Issued Accounting Pronouncements (Details) $ in Millions	Dec. 31, 2015USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Deferred Finance Costs, Net	$ 8.9

NON-CONTROLLING INTEREST - Sche

NON-CONTROLLING INTEREST - Schedule of Ownership of Common Units (Details) - shares	Dec. 31, 2015	Dec. 31, 2014	Nov. 26, 2014	Nov. 20, 2014
Noncontrolling Interest [Line Items]
Aggregate Ownership of Noncontrolling Interest	100.00%	100.00%
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Common Unit, Issued	25,332,406	25,427,815
Non-controlling ownership interest			58.80%
Neff Holdings LLC | Non-controlling Interest
Noncontrolling Interest [Line Items]
Common Unit, Issued		14,951,625		14,951,625
Neff Holdings LLC | Neff Corporation
Noncontrolling Interest [Line Items]
Common Unit, Issued	10,380,781	10,476,190
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Non-controlling ownership interest	59.00%	58.80%
Ownership percentage by parent	41.00%	41.20%	41.20%

NON-CONTROLLING INTEREST - Sc53

NON-CONTROLLING INTEREST - Schedule of Equity by Non-controlling Interest (Details) - USD ($) $ in Thousands	Nov. 26, 2014	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Nov. 27, 2014	Dec. 31, 2012
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance						$ (95,770)						$ (95,770)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ (315,555)	$ (206,101)	$ (165,790)				$ (206,101)				$ (315,555)	(165,790)	$ (206,101)	$ 3,082		$ 71,365
Noncontrolling Interest, Initial Allocation of Noncontrolling Interest		0
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures		64									$ 819			1,224
Less: net income attributable to non-controlling interest			8,682	$ 6,238	$ 7,275	2,399	12,304	$ 19,314	$ (22,867)	$ 5,458		24,594	14,209	$ 40,493
Ending balance		(95,770)	(71,176)				(95,770)					(71,176)	(95,770)
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	$ 146,143
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance		(315,555)				$ (95,770)						(95,770)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest															$ (169,412)
Non-controlling ownership interest	58.80%										58.80%
Noncontrolling Interest, Initial Allocation of Noncontrolling Interest	$ 99,614
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures		64
Less: net income attributable to non-controlling interest		3,780
Ending balance	$ (315,555)	$ (95,770)	$ (71,176)				$ (95,770)				$ (315,555)	$ (71,176)	$ (95,770)

NON-CONTROLLING INTEREST - Addi

NON-CONTROLLING INTEREST - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Nov. 26, 2014
Noncontrolling Interest [Line Items]
Payable pursuant to tax receivable agreement	$ 29,133	$ 31,557
Decrease to tax receivable agreement liability	$ 2,400
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Ownership percentage by parent	41.00%	41.20%	41.20%
Non-controlling ownership interest	59.00%	58.80%

EARNINGS PER SHARE - Computatio

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	1 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Numerator:
Net income attributable to Neff Corporation		$ 4,037	$ 3,206	$ 7,419	$ 929	$ 1,599	$ 0	$ 0	$ 0	$ 15,591	$ 1,599	$ 0
Add dilutive effect of the following:
Neff Holdings options (redeemable for cash or Class A common stock)	1,265									1,265
Neff Corporation stock options	270									323
Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares										4	0
Common Class A
Denominator for diluted net income per share of Class A common stock:
Weighted average shares of Class A common stock outstanding	10,476									10,477
Add dilutive effect of the following:
Weighted average shares of Class A common stock outstanding, diluted	12,011									12,069
Net income attributable to Neff Corporation per share of Class A common stock, basic (in dollars per share)	$ 0.15									$ 1.49
Net income attributable to Neff Corporation per share of Class A common stock, diluted (in dollars per share)	$ 0.13									$ 1.29

ACCOUNTS RECEIVABLE - Summary o

ACCOUNTS RECEIVABLE - Summary of Activity for Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	$ 2,125	$ 1,639	$ 1,472
Provision for bad debt	2,526	2,705	2,278
Charge offs	(2,143)	(2,219)	(2,111)
Ending balance	$ 2,508	$ 2,125	$ 1,639

RENTAL EQUIPMENT - Schedule of

RENTAL EQUIPMENT - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Rental equipment	$ 713,916	$ 628,387
Less: accumulated depreciation	(256,446)	(208,142)
Rental equipment, net	$ 457,470	$ 420,245

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 67,624	$ 57,460
Less: accumulated depreciation	(34,151)	(27,250)
Property and equipment, net	33,473	30,210
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	25	25
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment, gross	55	55
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,520	4,074
Office equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,923	3,090
Service equipment and vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	54,908	47,782
Shop equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,193	$ 2,434

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Infromation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property and equipment depreciation expense	$ 93,155	$ 81,355	$ 78,009
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment depreciation expense	$ 9,200	$ 8,100	$ 7,200

INTANGIBLE ASSETS - Schedule of

INTANGIBLE ASSETS - Schedule of Carrying Amount and Accumulated Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 24,841	$ 24,841
Accumulated Amortization	(9,527)	(8,241)
Net Book Value	$ 15,314	$ 16,600
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Average Useful Life (in years)	12 years	12 years
Gross Carrying Amount	$ 13,987	$ 13,987
Accumulated Amortization	(9,527)	(8,241)
Net Book Value	4,460	5,746
Trademarks and Trade Names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	10,854	10,854
Net Book Value	$ 10,854	$ 10,854

INTANGIBLE ASSETS - Accumulated

INTANGIBLE ASSETS - Accumulated Amortization and Expected Future Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated Amortization	$ 9,527	$ 8,241
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,015	1,070
2,016	877
2,017	719
2,018	589
2,019	483
2020 through 2022	722
Gross Carrying Amount	$ 13,987

INTANGIBLE ASSETS - Additional

INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 1,286	$ 1,510	$ 1,727

GOODWILL Goodwill (Details)

GOODWILL Goodwill (Details) - USD ($) $ in Thousands	Oct. 01, 2015	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Goodwill		$ 60,599	$ 58,765
Lewis Rents, Inc.
Goodwill [Line Items]
Goodwill acquired during period	$ 1,800

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Long-term Debt	$ 730,566	$ 721,913
Second Lien Loan | Second Lien Loan
Debt Instrument [Line Items]
Long-term Debt	476,966	476,713
Original issue discount	$ 2,034	0
Debt Instrument, Interest Rate, Effective Percentage	7.25%
London Interbank Offered Rate (LIBOR) | Second Lien Loan | Second Lien Loan
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	6.30%
Debt instrument, interest rate, floor of variable rate	1.00%
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Long-term Debt	$ 253,600	$ 245,200
Line of credit facility, interest rate at period end	2.70%
Revolving Credit Facility | Prime Rate | Line of Credit
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.50%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Line of Credit
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	2.50%

DEBT - Sources and Uses of Refi

DEBT - Sources and Uses of Refinancing (Details) - USD ($)	Jun. 09, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Uses
Call premium on Senior Secured Notes		$ 0	$ 7,218,000	$ 0
Transaction Bonus	$ 24,150,000
Distribution to members	329,885,000	$ 0	$ 329,885,000	$ 110,000,000
Total uses	575,000,000
Revolving Credit Facility
Uses
Payment of debt Issue costs and accrued interest	1,675,000
Senior Secured Notes
Uses
Redeem Senior Secured Notes	200,000,000
Call premium on Senior Secured Notes	7,218,000
Accrued interest on Senior Secured Notes	1,283,000
Second Lien | Second Lien Loan
Uses
Payment of debt Issue costs and accrued interest	7,914,000
Second Lien Loan original issue discount	2,875,000
Second Lien | Neff Rental LLC | Second Lien Loan
Sources
Total sources of cash from debt borrowings	575,000,000
Uses
Second Lien Loan original issue discount	$ 2,900,000

DEBT - Additional Information (

DEBT - Additional Information (Details)	Nov. 20, 2014USD ($)	Oct. 14, 2014USD ($)	Jun. 09, 2014USD ($)	Mar. 12, 2012USD ($)	Oct. 01, 2010USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Nov. 20, 2013USD ($)	Oct. 25, 2012USD ($)	May. 31, 2011USD ($)
Debt Instrument [Line Items]
Cash distribution to members			$ 329,885,000			$ 0	$ 329,885,000	$ 110,000,000
Loss on extinguishment of debt						0	20,241,000	0
Payments of debt extinguishment costs						$ 0	7,218,000	0
Total leverage ratio, actual						3.90
Letters of Credit Outstanding, Amount						$ 3,700,000	4,500,000	$ 4,500,000
Senior Secured Notes
Debt Instrument [Line Items]
Loss on extinguishment of debt			15,900,000
Write off of deferred debt issuance cost			8,700,000
Payments of debt extinguishment costs			7,218,000
Second Lien Loan
Debt Instrument [Line Items]
Repayments of Debt		$ 96,000,000
Neff Rental LLC and Neff Rental Finance Corp | Senior Secured Notes
Debt Instrument [Line Items]
Debt Instrument, Face Amount											$ 200,000,000
Stated interest rate											9.625%
Neff Holdings LLC
Debt Instrument [Line Items]
Cash distribution to members	$ 110,000,000		329,900,000
Neff Rental LLC | Second Lien Loan
Debt Instrument [Line Items]
Accumulated amortization of deferred finance costs						900,000	300,000
Second Lien Loan | Second Lien Loan
Debt Instrument [Line Items]
Original issue discount			2,875,000
Second Lien Loan | Neff Rental LLC | Second Lien Loan
Debt Instrument [Line Items]
Debt Instrument, Face Amount			575,000,000
Original issue discount			2,900,000
Future required prepayment due to debt covenant						3,300,000
Revolving Credit Facility | Neff Rental LLC and Neff LLC
Debt Instrument [Line Items]
Line of credit facility, interest payments due for LIBOR interest					3 months
Line of credit facility, maximum borrowing capacity			$ 425,000,000	$ 200,000,000					$ 375,000,000	$ 225,000,000
Line of credit facility, accordion feature, increase limit				$ 100,000,000					$ 25,000,000
Line of credit facility, alternate maturity date, number of days prior to maturity of senior secured debt	90 days			90 days
Current availability						167,600,000
Accumulated amortization of deferred finance costs						$ 4,100,000	$ 3,200,000
Line of credit facility covenants, trigger, minimum availability					$ 42,500,000
Total Leverage Ratio Between 4.00 and 3.00 | Second Lien Loan | Neff Rental LLC | Second Lien Loan
Debt Instrument [Line Items]
Total leverage ratio requiring prepayment, upper limit						4
Total leverage ratio requiring prepayment, lower limit						3
Required prepayment, percentage of excess cash flow						25.00%

CAPITAL STRUCTURE - Additional

CAPITAL STRUCTURE - Additional Information (Details) $ in Millions	Nov. 26, 2014USD ($)shares	Nov. 20, 2014shares	Dec. 31, 2015vote / sharesClassshares	Dec. 31, 2014shares	Dec. 31, 2013shares
Class of Stock [Line Items]
Classes of stock | Class			2
Authorized share of preferred stock			10,000,000
Number of shares of common stock received per common unit	1
Common Class A
Class of Stock [Line Items]
Votes per share of stock | vote / shares			1
Common Class B
Class of Stock [Line Items]
Votes per share of stock | vote / shares			1
Neff Holdings LLC
Class of Stock [Line Items]
Common units received after conversion per class A or class B common unit		1.625
Common units outstanding			25,332,406
Number of units purchased from subsidiary	10,476,190
Purchase of Neff Holdings units by Neff Corporation | $	$ 146.1
Neff Holdings LLC | Common Class A
Class of Stock [Line Items]
Common units outstanding					9,200,000
Neff Holdings LLC | Common Class B
Class of Stock [Line Items]
Common units received after conversion per class A or class B common unit		1.625
Common units outstanding					1,000,000
2010 Equity Plan | Employee Stock Option | Common Class A
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				1,264,985	1,264,985
2010 Equity Plan | Employee Stock Option | Common Class B
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				778,374	778,374
2010 Equity Plan | Employee Stock Option | Neff Holdings LLC | Common Class A
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,264,985		1,264,985	1,264,985
2010 Equity Plan | Employee Stock Option | Neff Holdings LLC | Common Class B
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		778,374	778,374

EQUITY-BASED COMPENSATION - Res

EQUITY-BASED COMPENSATION - Restricted Stock Units Activity (Details) - 2014 Incentive Plan - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Nov. 07, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				1,500,000
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	243,000	85,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 10	$ 15
Allocated Share-based Compensation Expense	$ 700,000	$ 36,000
RSUs granted	175,706	85,229	0
Weighted average grant date fair value of awards granted during the period (in dollars per share)	$ 8.08	$ 15	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(18,000)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 0

EQUITY-BASED COMPENSATION - Sto

EQUITY-BASED COMPENSATION - Stock Options Activity (Details) - 2014 Incentive Plan - Employee Stock Option - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	9 years
Allocated Share-based Compensation Expense	$ 600,000	$ 18,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		52.00%
Options granted during the period (in shares)	426	270	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 8.12	$ 15	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	0	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	0	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		2.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	6 years	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	696	270	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 10.79	$ 15	$ 0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 3,100,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	68
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 15

EQUITY-BASED COMPENSATION - Hol

EQUITY-BASED COMPENSATION - Holdings Option Activity (Details) - Employee Stock Option - 2010 Equity Plan - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2011	Nov. 26, 2014	Nov. 20, 2014	Dec. 31, 2013	Jun. 01, 2011	Oct. 01, 2010
Class B Common Unit
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		778,374				778,374
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 10.82				$ 10.82
Common Unit
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		1,264,985				1,264,985
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 6.66				$ 6.66
Neff Holdings LLC | Class B Common Unit
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	778,374				778,374
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	778,374	775,718				581,125
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 10.82
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 10.82	$ 10.82				$ 10.82
Neff Holdings LLC | Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	5 years
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,264,985	1,264,985		1,264,985
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,264,985	1,260,679				944,431
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 6.66						$ 6.66	$ 14.69
Allocated Share-based Compensation Expense	$ 1.2	$ 0.9	$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 6.66	$ 6.66				$ 6.66

EQUITY-BASED COMPENSATION - Add

EQUITY-BASED COMPENSATION - Additional Information (Details)	Nov. 20, 2014shares	Nov. 11, 2010director$ / sharesshares	Oct. 12, 2010anniversary$ / sharesshares	Oct. 01, 2010USD ($)$ / shares	Dec. 31, 2014$ / sharesshares	Dec. 31, 2010$ / shares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013$ / sharesshares	Dec. 31, 2011USD ($)	Dec. 31, 2015USD ($)$ / sharesshares	Nov. 26, 2014shares	Nov. 07, 2014shares	Jun. 01, 2011$ / shares
2010 Employee Options | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of anniversaries for vesting awards | anniversary			4
2010 Employee Options | Employee Stock Option | Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercisable options exercise price (in dollars per share)					$ 6.66			$ 6.66
2010 Equity Plan | Employee Stock Option | Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price					$ 6.66			$ 6.66	$ 6.66
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares					1,264,985			1,264,985	1,264,985
2010 Equity Plan | Employee Stock Option | Class B Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price					$ 10.82			$ 10.82	$ 10.82
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares					778,374			778,374	778,374
2014 Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | shares													1,500,000
Awards available for grant (in shares) | shares							542,977				542,977
2014 Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense | $							$ 600,000	$ 18,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $							$ 3,100,000				$ 3,100,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							3 years
Options granted during the period (in shares) | shares							426,000	270,000	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price							$ 8.12	$ 15	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares							0	0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term							6 years	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate								2.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate							0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate								52.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 7.76		$ 3.93
Number of anniversaries for vesting awards | anniversary			4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price					$ 15		10.79	$ 15	$ 0		$ 10.79
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price							$ 15				$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term							9 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares					270,000		696,000	270,000	0		696,000
2014 Incentive Plan | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted during the period (in shares) | shares							175,706	85,229	0
Weighted average grant date fair value of awards granted during the period (in dollars per share)							$ 8.08	$ 15	$ 0
Allocated Share-based Compensation Expense | $							$ 700,000	$ 36,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period | shares							0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $							$ 2,000,000				$ 2,000,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							2 years
Neff Holdings LLC
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common unit options obtained per option	1.625
Cash distribution to members | $										$ 120,000,000
Neff Holdings LLC | Class B Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common unit options obtained per option	1.625
Neff Holdings LLC | 2010 Directors Options | Employee Stock Option | Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted during the period (in shares) | shares		34,737
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 14.69
Number of vested options (in shares) | shares								34,737			34,737
Members of Board of Managers participating in the plan | director		2
Annual vesting percentage		25.00%
Neff Holdings LLC | 2010 Employee Options | Employee Stock Option | Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted during the period (in shares) | shares			1,300,141
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 14.69
Percent of options vesting over time			62.50%
Percent of options vesting in equal installments upon achievement of certain earnings-based targets			37.50%
Number of vested options (in shares) | shares							1,230,249	1,225,942
Exercisable options exercise price (in dollars per share)							$ 6.66				$ 6.66
Neff Holdings LLC | 2010 Equity Plan | Employee Stock Option | Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense | $							$ 1,200,000	$ 900,000		$ 1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate				1.17%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				50.00%
Fair value assumptions, expected dividend payments | $				$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 6.07
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price				$ 14.69			$ 6.66				6.66			$ 6.66
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price					$ 6.66		$ 6.66	$ 6.66	6.66		$ 6.66
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term							6 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term							5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares					1,264,985		1,264,985	1,264,985			1,264,985	1,264,985
Neff Holdings LLC | 2010 Equity Plan | Employee Stock Option | Class B Common Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price							$ 10.82				$ 10.82
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price					$ 10.82		$ 10.82	$ 10.82	$ 10.82		$ 10.82
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	778,374						778,374				778,374
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							1.80%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate							48.30%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate							2.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate							52.00%

RETIREMENT PLAN - Additional In

RETIREMENT PLAN - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Matching contributions to 401(k) plan	$ 1.4	$ 1.2	$ 1

DERIVATIVE FINANCIAL INSTRUME73

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Apr. 08, 2019	Apr. 09, 2018	Apr. 10, 2017	Apr. 08, 2016	Apr. 08, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Fixed Interest Rate								0.4726%
Loss Recognized in Earnings	$ 2,265	$ 0	$ 0
Interest Rate Swap | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value of Derivative Liability		$ 0
Gain (Loss) on Sale of Derivatives	$ (400)
Scenario, Forecast [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Fixed Interest Rate				2.143%	1.961%	1.681%	1.157%

DERIVATIVE FINANCIAL INSTRUME74

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Apr. 08, 2015	Mar. 24, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Fixed Interest Rate				0.4726%
Loss on interest rate swaps	$ (2,265,000)	$ 0	$ 0
Unrealized Gain (Loss) on Derivatives and Commodity Contracts	(1,880,000)	0	$ 0
Interest Rate Swap | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value of Derivative Liability		$ 0
Derivative Liability, Notional Amount					$ 200,000,000
Gain (Loss) on Sale of Derivatives	(400,000)
Fair Value, Inputs, Level 2 [Member] | Interest Rate Swap | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Fair Value of Derivative Liability	$ 1,880,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current expense
Federal	$ 0	$ 0	$ 0
State and local	(428)	(6,393)	471
Total current (benefit) expense	(428)	(6,393)	471
Deferred expense
Federal	3,901	933	0
State and local	152	101	0
Total deferred expense	4,053	1,034	0
Total	$ 3,625	$ (5,359)	$ 471

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Effective Income Tax Rate Reconciliation, Percent [Abstract]
U.S. federal statutory income tax rate	35.00%	35.00%	35.00%
State and local income taxes, net of federal benefit	0.60%	0.70%	0.00%
Uncertain tax positions	(1.30%)	(58.90%)	1.20%
Permanent book/tax differences	(7.10%)	0.10%	0.00%
Change in ownership percentage	0.60%	0.00%	0.00%
Non-controlling interests	(19.30%)	(28.60%)	(35.00%)
Other	(0.21%)	0.40%	0.00%
Effective tax rate	8.29%	(51.30%)	1.20%

INCOME TAXES - Schedule of Net

INCOME TAXES - Schedule of Net Deferred Tax Asset Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 17,835	$ 2,535
Provision for bad debt	393	336
Accrued liabilities	733	902
Equity-based compensation	293	139
Deferred Tax Assets, Derivative Instruments	295	0
Insurance/parts reserves	534	543
Straight-line rent adjustment	106	100
Uncertain tax position	0	104
Deferred Tax Assets, Investment in Subsidiaries	100	0
Deferred Tax Assets, Gross	20,289	4,659
Less: valuation allowance	0	0
Total deferred tax assets	20,289	4,659
Deferred Tax Liabilities
Intangible assets	(3,454)	(2,841)
Deferred debt costs	(367)	(230)
Depreciation	(25,926)	(6,993)
Total deferred tax liabilities	(29,747)	(10,064)
Deferred Tax Liability, net	$ (9,458)	$ (5,405)

INCOME TAXES - Schedule of Unce

INCOME TAXES - Schedule of Uncertain Tax Position (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 403	$ 4,750	$ 4,876
Additions based on tax positions related to the current year	0	0	0
Additions for tax positions of prior years	0	0	0
Reductions for tax positions of prior years	0	0	0
Reductions as a result of lapse of applicable statute of limitations	(403)	(4,347)	(126)
Ending balance	$ 0	$ 403	$ 4,750

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Contingency [Line Items]
Uncertain tax position recorded in accrued expenses	$ 0	$ 403	$ 4,750	$ 4,876
Interest and penalties in income tax expense		200	500
Reversed uncertain tax position during period	403	4,347	126
Reversed interest and penalties during the period	300	(300)	$ (2,300)
Scenario, Adjustment
Income Tax Contingency [Line Items]
Reversed interest and penalties during the period		$ 2,300
Domestic Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	46,600
Deferred tax assets for operating loss carryforwards	17,800
Foreign Tax Authority
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 40,800
Minimum | State and Local Jurisdiction [Member]
Income Tax Contingency [Line Items]
Deferred tax assets for operating loss carryforwards, expiration period	5 years
Maximum | State and Local Jurisdiction [Member]
Income Tax Contingency [Line Items]
Deferred tax assets for operating loss carryforwards, expiration period	15 years

RELATED PARTY TRANSACTIONS AN80

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS - Future Minimum Rental Payments for Operating Leases (Details) $ in Thousands	Dec. 31, 2015USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,015	$ 7,349
2,016	7,035
2,017	5,952
2,018	4,451
2,019	3,309
Thereafter	4,700
Total	$ 32,796

RELATED PARTY TRANSACTIONS AN81

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Rental expense under operating lease arrangements	$ 7.4	$ 7.1	$ 6.9

SUPPLEMENTAL DISCLOSURE OF CA82

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Supplemental Disclosures of Cash Flow Information
Cash paid for interest	$ 42,860	$ 40,401	$ 24,676
Non-cash investing activities:
Purchases of rental equipment included in accounts payable and other accrued liabilities at year end	19,503	24,977	9,381
Non-cash financing activities:
Accrued Revolving Credit Facility debt issue costs	0	0	182
Proceeds from (Payment for) Settlement of Derivatives	$ (385)	$ 0	$ 0

FAIR VALUE DISCLOSURES - (Detai

FAIR VALUE DISCLOSURES - (Details) - Interest Rate Swap - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability	$ 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability	0
Not Designated as Hedging Instrument [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Derivative Liability		$ 0
Not Designated as Hedging Instrument [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Derivative Liability	$ 1,880

SUMMARY OF QUARTERLY FINANCIA84

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) - Summary of Quarterly Operating Results (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Revenues		$ 106,124	$ 99,424	$ 94,227	$ 84,086	$ 104,118	$ 97,747	$ 92,362	$ 77,733		$ 383,861	$ 371,960	$ 327,207
Gross profit		49,749	51,247	47,638	40,618	53,012	51,538	49,720	36,049		189,252	190,319	155,076
Income from operations		24,126	25,717	22,513	15,867	30,033	28,016	2,476	13,707		88,223	74,232	67,491
Nonoperating Income (Expense)		9,474	15,926	6,719	12,294	16,879	13,550	25,224	8,130		44,413	63,783	26,527
Net income	$ 5,379	12,719	9,444	14,694	3,328	13,903	19,314	(22,867)	5,458	$ 10,429	40,185	15,808	40,493
Less: net income attributable to non-controlling interest		8,682	6,238	7,275	2,399	12,304	19,314	(22,867)	5,458		24,594	14,209	40,493
Net income attributable to Neff Corporation		$ 4,037	$ 3,206	$ 7,419	$ 929	$ 1,599	$ 0	$ 0	$ 0		$ 15,591	$ 1,599	$ 0

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Neff Rental LLC and Neff LLC - Revolving Credit Facility - USD ($)	Feb. 25, 2016	Jun. 09, 2014	Nov. 20, 2013	Oct. 25, 2012	Mar. 12, 2012
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity		$ 425,000,000	$ 375,000,000	$ 225,000,000	$ 200,000,000
Line of credit facility, accordion feature, increase limit			$ 25,000,000		$ 100,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Line of credit facility, maximum borrowing capacity	$ 475,000,000
Line of credit facility, accordion feature, increase limit	$ 100,000,000

SUPPLEMENTAL CONSOLIDATING ST86

SUPPLEMENTAL CONSOLIDATING STATEMENTS - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Nov. 26, 2014	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 289	$ 207		$ 190	$ 586
Accounts receivable, net	70,328	66,375
Inventories	1,766	2,005
Rental equipment, net	457,470	420,245
Property and equipment, net	33,473	30,210
Prepaid expenses and other assets	14,488	16,959
Goodwill	60,599	58,765
Investment in Subsidiary	0	0
Intercompany	0	0
Intangible assets, net	15,314	16,600
Total assets	653,727	611,366
Liabilities
Accounts payable	18,948	27,389
Accrued expenses and other liabilities	31,412	31,203
Revolving credit facility	253,600	245,200
Second lien loan, net of original issue discount	476,966	476,713
Payable pursuant to tax receivable agreement	29,133	31,557
Deferred tax liability, net	9,458	5,405
Total liabilities	819,517	817,467
Stockholders' deficit
Additional paid-in capital	(112,058)	(112,185)
Retained earnings	17,190	1,599
Members' deficit	0	0
Accumulated surplus	0	0
Total stockholders' deficit	(94,614)	(110,331)
Non-controlling interest	(71,176)	(95,770)
Total stockholders' deficit and non-controlling interest	(165,790)	(206,101)	$ (315,555)	3,082	$ 71,365
Total liabilities and stockholders' deficit and non-controlling interest	653,727	611,366
Eliminations
ASSETS
Cash and cash equivalents	0	0		0
Accounts receivable, net	0	0
Inventories	0	0
Rental equipment, net	0	0
Property and equipment, net	0	0
Prepaid expenses and other assets	0	0
Goodwill	0	0
Investment in Subsidiary	(301,260)	(200,045)
Intercompany	0	0
Intangible assets, net	0	0
Total assets	(301,260)	(200,045)
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility	0	0
Second lien loan, net of original issue discount	0	0
Payable pursuant to tax receivable agreement	0	0
Deferred tax liability, net	0	0
Total liabilities	0	0
Stockholders' deficit
Additional paid-in capital	(146,143)	(146,143)
Retained earnings	0	0
Members' deficit	188,138	188,547
Accumulated surplus	(202,281)	(76,881)
Total stockholders' deficit	(160,286)	(34,477)
Non-controlling interest	(140,974)	(165,568)
Total stockholders' deficit and non-controlling interest	(301,260)	(200,045)
Total liabilities and stockholders' deficit and non-controlling interest	(301,260)	(200,045)
Neff Rental LLC | Reportable Legal Entities
ASSETS
Cash and cash equivalents	287	205		190
Accounts receivable, net	70,328	66,375
Inventories	1,766	2,005
Rental equipment, net	457,470	420,245
Property and equipment, net	33,473	30,210
Prepaid expenses and other assets	14,488	16,959
Goodwill	60,599	58,765
Investment in Subsidiary	0	0
Intercompany	6,490	6,206
Intangible assets, net	15,314	16,600
Total assets	660,215	617,570
Liabilities
Accounts payable	18,948	27,389
Accrued expenses and other liabilities	31,412	31,188
Revolving credit facility	253,600	245,200
Second lien loan, net of original issue discount	476,966	476,713
Payable pursuant to tax receivable agreement	0	0
Deferred tax liability, net	0	0
Total liabilities	780,926	780,490
Stockholders' deficit
Additional paid-in capital	0	0
Retained earnings	0	0
Members' deficit	(188,138)	(188,547)
Accumulated surplus	67,427	25,627
Total stockholders' deficit	(120,711)	(162,920)
Non-controlling interest	0	0
Total stockholders' deficit and non-controlling interest	(120,711)	(162,920)
Total liabilities and stockholders' deficit and non-controlling interest	660,215	617,570
Neff LLC | Reportable Legal Entities
ASSETS
Cash and cash equivalents	0	0		0
Accounts receivable, net	0	0
Inventories	0	0
Rental equipment, net	0	0
Property and equipment, net	0	0
Prepaid expenses and other assets	0	0
Goodwill	0	0
Investment in Subsidiary	67,427	25,627
Intercompany	0	0
Intangible assets, net	0	0
Total assets	67,427	25,627
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility	0	0
Second lien loan, net of original issue discount	0	0
Payable pursuant to tax receivable agreement	0	0
Deferred tax liability, net	0	0
Total liabilities	0	0
Stockholders' deficit
Additional paid-in capital	0	0
Retained earnings	0	0
Members' deficit	0	0
Accumulated surplus	67,427	25,627
Total stockholders' deficit	67,427	25,627
Non-controlling interest	0	0
Total stockholders' deficit and non-controlling interest	67,427	25,627
Total liabilities and stockholders' deficit and non-controlling interest	67,427	25,627
Neff Holdings LLC | Reportable Legal Entities
ASSETS
Cash and cash equivalents	0	0		0
Accounts receivable, net	0	0
Inventories	0	0
Rental equipment, net	0	0
Property and equipment, net	0	0
Prepaid expenses and other assets	0	0
Goodwill	0	0
Investment in Subsidiary	67,427	25,627
Intercompany	0	0
Intangible assets, net	0	0
Total assets	67,427	25,627
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility	0	0
Second lien loan, net of original issue discount	0	0
Payable pursuant to tax receivable agreement	0	0
Deferred tax liability, net	0	0
Total liabilities	0	0
Stockholders' deficit
Additional paid-in capital	0	0
Retained earnings	0	0
Members' deficit	0	0
Accumulated surplus	67,427	25,627
Total stockholders' deficit	67,427	25,627
Non-controlling interest	0	0
Total stockholders' deficit and non-controlling interest	67,427	25,627
Total liabilities and stockholders' deficit and non-controlling interest	67,427	25,627
Neff Corporation | Reportable Legal Entities
ASSETS
Cash and cash equivalents	2	2		$ 0
Accounts receivable, net	0	0
Inventories	0	0
Rental equipment, net	0	0
Property and equipment, net	0	0
Prepaid expenses and other assets	0	0
Goodwill	0	0
Investment in Subsidiary	166,406	148,791
Intercompany	(6,490)	(6,206)
Intangible assets, net	0	0
Total assets	159,918	142,587
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	15
Revolving credit facility	0	0
Second lien loan, net of original issue discount	0	0
Payable pursuant to tax receivable agreement	29,133	31,557
Deferred tax liability, net	9,458	5,405
Total liabilities	38,591	36,977
Stockholders' deficit
Additional paid-in capital	34,085	33,958
Retained earnings	17,190	1,599
Members' deficit	0	0
Accumulated surplus	0	0
Total stockholders' deficit	51,529	35,812
Non-controlling interest	69,798	69,798
Total stockholders' deficit and non-controlling interest	121,327	105,610
Total liabilities and stockholders' deficit and non-controlling interest	159,918	142,587
Common Class A
Stockholders' deficit
Common stock	104	105
Common Class A | Eliminations
Stockholders' deficit
Common stock	0	0
Common Class A | Neff Rental LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Common Class A | Neff LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Common Class A | Neff Holdings LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Common Class A | Neff Corporation | Reportable Legal Entities
Stockholders' deficit
Common stock	104	105
Common Class B
Stockholders' deficit
Common stock	$ 150	150
Common Class B | Eliminations
Stockholders' deficit
Common stock		0
Common Class B | Neff Rental LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	$ 0	0
Common Class B | Neff LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Common Class B | Neff Holdings LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Common Class B | Neff Corporation | Reportable Legal Entities
Stockholders' deficit
Common stock	$ 150	$ 150

SUPPLEMENTAL CONSOLIDATING ST87

SUPPLEMENTAL CONSOLIDATING STATEMENTS - Condensed Consolidating Statement of Operations (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues
Rental revenues											$ 335,990	$ 324,099	$ 281,038
Equipment sales											34,772	34,479	33,487
Parts and service											13,099	13,382	12,682
Total revenues		$ 106,124	$ 99,424	$ 94,227	$ 84,086	$ 104,118	$ 97,747	$ 92,362	$ 77,733		383,861	371,960	327,207
Cost of revenues
Cost of equipment sold											23,061	19,147	19,204
Depreciation of rental equipment											83,943	73,274	70,768
Cost of rental revenues											80,007	81,040	74,482
Cost of parts and service											7,598	8,180	7,677
Total cost of revenues											194,609	181,641	172,131
Gross profit		49,749	51,247	47,638	40,618	53,012	51,538	49,720	36,049		189,252	190,319	155,076
Other operating expenses
Selling, general and administrative expenses											90,531	81,990	78,617
Other depreciation and amortization											10,498	9,591	8,968
Transaction bonus											0	24,506		$ 0
Total other operating expenses											101,029	116,087	87,585
Income from operations		24,126	25,717	22,513	15,867	30,033	28,016	2,476	13,707		88,223	74,232	67,491
Other expenses (income)
Interest expense											43,025	40,481	24,598
Gains (Losses) on Extinguishment of Debt											0	(20,241)	0
Adjustment to tax receivable agreement											(2,424)	0	0
Loss on interest rate swaps											(2,265)	0	0
Amortization of debt issue costs											1,547	3,061	1,929
Total other expenses (income)		9,474	15,926	6,719	12,294	16,879	13,550	25,224	8,130		44,413	63,783	26,527
Income before income taxes											43,810	10,449	40,964
Equity earnings in subsidiaries											0	0
(Provision for) benefit from income taxes											(3,625)	5,359	(471)
Net income	$ 5,379	12,719	9,444	14,694	3,328	13,903	19,314	(22,867)	5,458	$ 10,429	40,185	15,808	40,493
Less: net income attributable to non-controlling interest		8,682	6,238	7,275	2,399	12,304	19,314	(22,867)	5,458		24,594	14,209	40,493
Net income attributable to Neff Corporation		$ 4,037	$ 3,206	$ 7,419	$ 929	$ 1,599	$ 0	$ 0	$ 0		15,591	1,599	$ 0
Eliminations
Revenues
Rental revenues											0	0
Equipment sales											0	0
Parts and service											0	0
Total revenues											0	0
Cost of revenues
Cost of equipment sold											0	0
Depreciation of rental equipment											0	0
Cost of rental revenues											0	0
Cost of parts and service											0	0
Total cost of revenues											0	0
Gross profit											0	0
Other operating expenses
Selling, general and administrative expenses											0	0
Other depreciation and amortization											0	0
Transaction bonus												0
Total other operating expenses											0	0
Income from operations											0	0
Other expenses (income)
Interest expense											0	0
Gains (Losses) on Extinguishment of Debt												0
Adjustment to tax receivable agreement											0
Loss on interest rate swaps											0
Amortization of debt issue costs											0	0
Total other expenses (income)											0	0
Income before income taxes											0	0
Equity earnings in subsidiaries											(100,806)	(36,362)
(Provision for) benefit from income taxes											0	0
Net income											(100,806)	(36,362)
Less: net income attributable to non-controlling interest											0	(33,714)
Net income attributable to Neff Corporation											(100,806)	(2,648)
Neff Rental LLC | Reportable Legal Entities
Revenues
Rental revenues											335,990	324,099
Equipment sales											34,772	34,479
Parts and service											13,099	13,382
Total revenues											383,861	371,960
Cost of revenues
Cost of equipment sold											23,061	19,147
Depreciation of rental equipment											83,943	73,274
Cost of rental revenues											80,007	81,040
Cost of parts and service											7,598	8,180
Total cost of revenues											194,609	181,641
Gross profit											189,252	190,319
Other operating expenses
Selling, general and administrative expenses											90,531	81,990
Other depreciation and amortization											10,498	9,591
Transaction bonus												24,506
Total other operating expenses											101,029	116,087
Income from operations											88,223	74,232
Other expenses (income)
Interest expense											43,025	40,481
Gains (Losses) on Extinguishment of Debt												(20,241)
Adjustment to tax receivable agreement											0
Loss on interest rate swaps											(2,265)
Amortization of debt issue costs											1,547	3,061
Total other expenses (income)											46,837	63,783
Income before income taxes											41,386	10,449
Equity earnings in subsidiaries											0	0
(Provision for) benefit from income taxes											414	6,408
Net income											41,800	16,857
Less: net income attributable to non-controlling interest											0	16,857
Net income attributable to Neff Corporation											41,800	0
Neff LLC | Reportable Legal Entities
Revenues
Rental revenues											0	0
Equipment sales											0	0
Parts and service											0	0
Total revenues											0	0
Cost of revenues
Cost of equipment sold											0	0
Depreciation of rental equipment											0	0
Cost of rental revenues											0	0
Cost of parts and service											0	0
Total cost of revenues											0	0
Gross profit											0	0
Other operating expenses
Selling, general and administrative expenses											0	0
Other depreciation and amortization											0	0
Transaction bonus												0
Total other operating expenses											0	0
Income from operations											0	0
Other expenses (income)
Interest expense											0	0
Gains (Losses) on Extinguishment of Debt												0
Adjustment to tax receivable agreement											0
Loss on interest rate swaps											0
Amortization of debt issue costs											0	0
Total other expenses (income)											0	0
Income before income taxes											0	0
Equity earnings in subsidiaries											41,800	16,857
(Provision for) benefit from income taxes											0	0
Net income											41,800	16,857
Less: net income attributable to non-controlling interest											0	16,857
Net income attributable to Neff Corporation											41,800	0
Neff Holdings LLC | Reportable Legal Entities
Revenues
Rental revenues											0	0
Equipment sales											0	0
Parts and service											0	0
Total revenues											0	0
Cost of revenues
Cost of equipment sold											0	0
Depreciation of rental equipment											0	0
Cost of rental revenues											0	0
Cost of parts and service											0	0
Total cost of revenues											0	0
Gross profit											0	0
Other operating expenses
Selling, general and administrative expenses											0	0
Other depreciation and amortization											0	0
Transaction bonus												0
Total other operating expenses											0	0
Income from operations											0	0
Other expenses (income)
Interest expense											0	0
Gains (Losses) on Extinguishment of Debt												0
Adjustment to tax receivable agreement											0
Loss on interest rate swaps											0
Amortization of debt issue costs											0	0
Total other expenses (income)											0	0
Income before income taxes											0	0
Equity earnings in subsidiaries											41,800	16,857
(Provision for) benefit from income taxes											0	0
Net income											41,800	16,857
Less: net income attributable to non-controlling interest											24,594	14,209
Net income attributable to Neff Corporation											17,206	2,648
Neff Corporation | Reportable Legal Entities
Revenues
Rental revenues											0	0
Equipment sales											0	0
Parts and service											0	0
Total revenues											0	0
Cost of revenues
Cost of equipment sold											0	0
Depreciation of rental equipment											0	0
Cost of rental revenues											0	0
Cost of parts and service											0	0
Total cost of revenues											0	0
Gross profit											0	0
Other operating expenses
Selling, general and administrative expenses											0	0
Other depreciation and amortization											0	0
Transaction bonus												0
Total other operating expenses											0	0
Income from operations											0	0
Other expenses (income)
Interest expense											0	0
Gains (Losses) on Extinguishment of Debt												0
Adjustment to tax receivable agreement											(2,424)
Loss on interest rate swaps											0
Amortization of debt issue costs											0	0
Total other expenses (income)											(2,424)	0
Income before income taxes											2,424	0
Equity earnings in subsidiaries											17,206	2,648
(Provision for) benefit from income taxes											(4,039)	(1,049)
Net income											15,591	1,599
Less: net income attributable to non-controlling interest											0	0
Net income attributable to Neff Corporation											$ 15,591	$ 1,599

SUPPLEMENTAL CONSOLIDATING ST88

SUPPLEMENTAL CONSOLIDATING STATEMENTS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	Nov. 26, 2014	Jun. 09, 2014	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Nov. 26, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities
Net income			$ 5,379	$ 12,719	$ 9,444	$ 14,694	$ 3,328	$ 13,903	$ 19,314	$ (22,867)	$ 5,458	$ 10,429	$ 40,185	$ 15,808	$ 40,493
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation													93,155	81,355	78,009
Amortization of debt issue costs													1,547	3,061	1,929
Amortization of intangible assets													1,286	1,510	1,727
Amortization of original issue discount													253	126	0
Gain on sale of equipment													(11,711)	(15,332)	(14,283)
Provision for bad debt													2,526	2,705	2,278
Equity-based compensation expense													1,249	883	1,224
Deferred income taxes													4,053	1,034	0
Loss on extinguishment of debt													0	20,241	0
Adjustment to tax receivable agreement													(2,424)	0	0
Unrealized loss on interest rate swap													1,880	0	0
Equity earnings in subsidiaries													0	0
Changes in operating assets and liabilities:
Accounts receivable													(6,316)	(13,482)	(8,031)
Inventories, prepaid expenses and other assets													1,205	(2,399)	(425)
Accounts payable													(1,362)	1,139	1,009
Accrued expenses and other liabilities													(3,312)	(2,563)	4,480
Net cash provided by operating activities													122,214	94,086	108,410
Cash Flows from Investing Activities
Purchases of rental equipment													(147,483)	(149,174)	(144,483)
Proceeds from sale of equipment													34,772	34,479	33,487
Purchases of property and equipment													(13,134)	(13,018)	(11,852)
Payments to Acquire Businesses, Gross													(3,564)	0	0
Investment in subsidiary														0
Net cash used in investing activities													(129,409)	(127,713)	(125,332)
Cash Flows from Financing Activities
Repayments under revolving credit facility													(151,539)	(549,240)	(105,867)
Borrowings under revolving credit facility													159,939	515,240	242,446
Proceeds from second lien loan, net													0	572,125	0
Repayment of second lien loan													0	(96,000)	0
Prepayment premium on second lien loan													0	(1,920)	0
Distribution to members		$ (329,885)											0	(329,885)	(110,000)
Repayments of senior secured notes													0	(200,000)	0
Call Premiums													0	(7,218)	0
Debt issue costs													0	(9,397)	(10,053)
Proceeds from issuance of common units														0
Proceeds from issuance of Class A common stock	$ 146,143												0	146,143	0
Payment of costs directly associated with the issuance of Class A common stock													(283)	(6,204)	0
Payments for Repurchase of Common Stock													(840)	0	0
Payments for Repurchase of Other Equity													0
Intercompany, Financing Activity													0	0
Net cash provided by financing activities													7,277	33,644	16,526
Net increase (decrease) in cash and cash equivalents													82	17	(396)
Cash and cash equivalents, beginning of year							207				190	190	207	190	586
Cash and cash equivalents, end of year			207	289				207					289	207	190
Eliminations
Cash Flows from Operating Activities
Net income													(100,806)	(36,362)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation													0	0
Amortization of debt issue costs													0	0
Amortization of intangible assets													0	0
Amortization of original issue discount													0	0
Gain on sale of equipment													0	0
Provision for bad debt													0	0
Equity-based compensation expense													0	0
Deferred income taxes													0	0
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement													0
Unrealized loss on interest rate swap													0
Equity earnings in subsidiaries													100,806	36,362
Changes in operating assets and liabilities:
Accounts receivable													0	0
Inventories, prepaid expenses and other assets													0	0
Accounts payable													0	0
Accrued expenses and other liabilities													0	0
Net cash provided by operating activities													0	0
Cash Flows from Investing Activities
Purchases of rental equipment													0	0
Proceeds from sale of equipment													0	0
Purchases of property and equipment													0	0
Payments to Acquire Businesses, Gross													0
Investment in subsidiary														146,143
Net cash used in investing activities													0	146,143
Cash Flows from Financing Activities
Repayments under revolving credit facility													0	0
Borrowings under revolving credit facility													0	0
Proceeds from second lien loan, net														0
Repayment of second lien loan														0
Prepayment premium on second lien loan														0
Distribution to members														0
Repayments of senior secured notes														0
Call Premiums														0
Debt issue costs														0
Proceeds from issuance of common units														(146,143)
Proceeds from issuance of Class A common stock														0
Payment of costs directly associated with the issuance of Class A common stock													0	0
Payments for Repurchase of Common Stock													0
Payments for Repurchase of Other Equity													0
Intercompany, Financing Activity													0	0
Net cash provided by financing activities													0	(146,143)
Net increase (decrease) in cash and cash equivalents													0	0
Cash and cash equivalents, beginning of year							0				0	0	0	0
Cash and cash equivalents, end of year			0	0				0					0	0	0
Neff Rental LLC | Reportable Legal Entities
Cash Flows from Operating Activities
Net income													41,800	16,857
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation													93,155	81,355
Amortization of debt issue costs													1,547	3,061
Amortization of intangible assets													1,286	1,510
Amortization of original issue discount													253	126
Gain on sale of equipment													(11,711)	(15,332)
Provision for bad debt													2,526	2,705
Equity-based compensation expense													1,249	883
Deferred income taxes													0	0
Loss on extinguishment of debt														20,241
Adjustment to tax receivable agreement													0
Unrealized loss on interest rate swap													1,880
Equity earnings in subsidiaries													0	0
Changes in operating assets and liabilities:
Accounts receivable													(6,316)	(13,482)
Inventories, prepaid expenses and other assets													1,205	(2,399)
Accounts payable													(1,362)	1,139
Accrued expenses and other liabilities													(3,297)	(2,578)
Net cash provided by operating activities													122,215	94,086
Cash Flows from Investing Activities
Purchases of rental equipment													(147,483)	(149,174)
Proceeds from sale of equipment													34,772	34,479
Purchases of property and equipment													(13,134)	(13,018)
Payments to Acquire Businesses, Gross													(3,564)
Investment in subsidiary														0
Net cash used in investing activities													(129,409)	(127,713)
Cash Flows from Financing Activities
Repayments under revolving credit facility													(151,539)	(549,240)
Borrowings under revolving credit facility													159,939	515,240
Proceeds from second lien loan, net														572,125
Repayment of second lien loan														(96,000)
Prepayment premium on second lien loan														(1,920)
Distribution to members														(329,885)
Repayments of senior secured notes														(200,000)
Call Premiums														(7,218)
Debt issue costs														(9,397)
Proceeds from issuance of common units														146,143
Proceeds from issuance of Class A common stock														0
Payment of costs directly associated with the issuance of Class A common stock													0	0
Payments for Repurchase of Common Stock													0
Payments for Repurchase of Other Equity													(840)
Intercompany, Financing Activity													(284)	(6,206)
Net cash provided by financing activities													7,276	33,642
Net increase (decrease) in cash and cash equivalents													82	15
Cash and cash equivalents, beginning of year							205				190	190	205	190
Cash and cash equivalents, end of year			205	287				205					287	205	190
Neff LLC | Reportable Legal Entities
Cash Flows from Operating Activities
Net income													41,800	16,857
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation													0	0
Amortization of debt issue costs													0	0
Amortization of intangible assets													0	0
Amortization of original issue discount													0	0
Gain on sale of equipment													0	0
Provision for bad debt													0	0
Equity-based compensation expense													0	0
Deferred income taxes													0	0
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement													0
Unrealized loss on interest rate swap													0
Equity earnings in subsidiaries													(41,800)	(16,857)
Changes in operating assets and liabilities:
Accounts receivable													0	0
Inventories, prepaid expenses and other assets													0	0
Accounts payable													0	0
Accrued expenses and other liabilities													0	0
Net cash provided by operating activities													0	0
Cash Flows from Investing Activities
Purchases of rental equipment													0	0
Proceeds from sale of equipment													0	0
Purchases of property and equipment													0	0
Payments to Acquire Businesses, Gross													0
Investment in subsidiary														0
Net cash used in investing activities													0	0
Cash Flows from Financing Activities
Repayments under revolving credit facility													0	0
Borrowings under revolving credit facility													0	0
Proceeds from second lien loan, net														0
Repayment of second lien loan														0
Prepayment premium on second lien loan														0
Distribution to members														0
Repayments of senior secured notes														0
Call Premiums														0
Debt issue costs														0
Proceeds from issuance of common units														0
Proceeds from issuance of Class A common stock														0
Payment of costs directly associated with the issuance of Class A common stock													0	0
Payments for Repurchase of Common Stock													0
Payments for Repurchase of Other Equity													0
Intercompany, Financing Activity													0	0
Net cash provided by financing activities													0	0
Net increase (decrease) in cash and cash equivalents													0	0
Cash and cash equivalents, beginning of year							0				0	0	0	0
Cash and cash equivalents, end of year			0	0				0					0	0	0
Neff Holdings LLC | Reportable Legal Entities
Cash Flows from Operating Activities
Net income													41,800	16,857
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation													0	0
Amortization of debt issue costs													0	0
Amortization of intangible assets													0	0
Amortization of original issue discount													0	0
Gain on sale of equipment													0	0
Provision for bad debt													0	0
Equity-based compensation expense													0	0
Deferred income taxes													0	0
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement													0
Unrealized loss on interest rate swap													0
Equity earnings in subsidiaries													(41,800)	(16,857)
Changes in operating assets and liabilities:
Accounts receivable													0	0
Inventories, prepaid expenses and other assets													0	0
Accounts payable													0	0
Accrued expenses and other liabilities													0	0
Net cash provided by operating activities													0	0
Cash Flows from Investing Activities
Purchases of rental equipment													0	0
Proceeds from sale of equipment													0	0
Purchases of property and equipment													0	0
Payments to Acquire Businesses, Gross													0
Investment in subsidiary														0
Net cash used in investing activities													0	0
Cash Flows from Financing Activities
Repayments under revolving credit facility													0	0
Borrowings under revolving credit facility													0	0
Proceeds from second lien loan, net														0
Repayment of second lien loan														0
Prepayment premium on second lien loan														0
Distribution to members														0
Repayments of senior secured notes														0
Call Premiums														0
Debt issue costs														0
Proceeds from issuance of common units														0
Proceeds from issuance of Class A common stock														0
Payment of costs directly associated with the issuance of Class A common stock													0	0
Payments for Repurchase of Common Stock													0
Payments for Repurchase of Other Equity													0
Intercompany, Financing Activity													0	0
Net cash provided by financing activities													0	0
Net increase (decrease) in cash and cash equivalents													0	0
Cash and cash equivalents, beginning of year							0				0	0	0	0
Cash and cash equivalents, end of year			0	0				0					0	0	0
Neff Corporation | Reportable Legal Entities
Cash Flows from Operating Activities
Net income													15,591	1,599
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation													0	0
Amortization of debt issue costs													0	0
Amortization of intangible assets													0	0
Amortization of original issue discount													0	0
Gain on sale of equipment													0	0
Provision for bad debt													0	0
Equity-based compensation expense													0	0
Deferred income taxes													4,053	1,034
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement													(2,424)
Unrealized loss on interest rate swap													0
Equity earnings in subsidiaries													(17,206)	(2,648)
Changes in operating assets and liabilities:
Accounts receivable													0	0
Inventories, prepaid expenses and other assets													0	0
Accounts payable													0	0
Accrued expenses and other liabilities													(15)	15
Net cash provided by operating activities													(1)	0
Cash Flows from Investing Activities
Purchases of rental equipment													0	0
Proceeds from sale of equipment													0	0
Purchases of property and equipment													0	0
Payments to Acquire Businesses, Gross													0
Investment in subsidiary														(146,143)
Net cash used in investing activities													0	(146,143)
Cash Flows from Financing Activities
Repayments under revolving credit facility													0	0
Borrowings under revolving credit facility													0	0
Proceeds from second lien loan, net														0
Repayment of second lien loan														0
Prepayment premium on second lien loan														0
Distribution to members														0
Repayments of senior secured notes														0
Call Premiums														0
Debt issue costs														0
Proceeds from issuance of common units														0
Proceeds from issuance of Class A common stock														146,143
Payment of costs directly associated with the issuance of Class A common stock													(283)	(6,204)
Payments for Repurchase of Common Stock													(840)
Payments for Repurchase of Other Equity													840
Intercompany, Financing Activity													284	6,206
Net cash provided by financing activities													1	146,145
Net increase (decrease) in cash and cash equivalents													0	2
Cash and cash equivalents, beginning of year							$ 2				$ 0	$ 0	2	0
Cash and cash equivalents, end of year			$ 2	$ 2				$ 2					$ 2	$ 2	$ 0