Neff 10-K 6 Mar 17 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 23, 2017
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, 2016
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	$ 97,665,069
Class A Common Stock
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		8,859,662
Class B Common Stock
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		14,951,625

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 900	$ 289
Accounts receivable, net of allowance for doubtful accounts of $2,481 in 2016 and $2,508 in 2015	64,943	70,328
Inventories	1,867	1,766
Rental equipment, net	462,084	457,470
Property and equipment, net	35,534	33,473
Prepaid expenses and other assets	8,203	5,587
Goodwill	60,644	60,599
Intangible assets, net	14,246	15,314
Total assets	648,421	644,826
Liabilities
Accounts payable	15,851	18,948
Accrued expenses and other liabilities	35,074	31,412
Revolving credit facility, net of debt issue costs	222,531	250,472
Second lien loan, net of debt issue costs and original issue discount	468,860	471,193
Payable pursuant to tax receivable agreement	29,505	29,133
Deferred tax liability, net	8,325	9,458
Total liabilities	780,146	810,616
Commitments and contingencies (Note 16)
Stockholders' deficit
Additional paid-in capital	(102,216)	(112,058)
Retained earnings	22,770	17,190
Total stockholders' deficit	(79,208)	(94,614)
Non-controlling interest	(52,517)	(71,176)
Total stockholders' deficit and non-controlling interest	(131,725)	(165,790)
Total liabilities and stockholders' deficit and non-controlling interest	648,421	644,826
Class A Common Stock
Stockholders' deficit
Common stock	88	104
Class B Common Stock
Stockholders' deficit
Common stock	$ 150	$ 150

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable, allowance for doubtful accounts	$ 2,481	$ 2,508
Class A Common Stock
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	8,859,662	10,380,781
Common stock, shares outstanding	8,859,662	10,380,781
Class B Common Stock
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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Nov. 26, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues
Rental revenues											$ 360,125	$ 335,990	$ 324,099
Equipment sales											23,303	34,772	34,479
Parts and service											13,556	13,099	13,382
Total revenues		$ 102,273	$ 105,467	$ 99,660	$ 89,584	$ 106,124	$ 99,424	$ 94,227	$ 84,086		396,984	383,861	371,960
Cost of revenues
Cost of equipment sold											14,728	23,061	19,147
Depreciation of rental equipment											88,720	83,943	73,274
Cost of rental revenues											87,810	80,007	81,040
Cost of parts and service											7,592	7,598	8,180
Total cost of revenues											198,850	194,609	181,641
Gross profit		51,077	54,025	50,462	42,570	49,749	51,247	47,638	40,618		198,134	189,252	190,319
Other operating expenses
Selling, general and administrative expenses											96,888	90,531	81,990
Other depreciation and amortization											9,672	10,498	9,591
Transaction bonus											0	0	24,506
Total other operating expenses											106,560	101,029	116,087
Income from operations		24,856	26,930	24,481	15,307	24,126	25,717	22,513	15,867		91,574	88,223	74,232
Other expenses (income)
Interest expense											43,844	44,572	43,542
Loss on extinguishment of debt											0	0	20,241
Adjustment to tax receivable agreement											372	(2,424)	0
Loss Recognized in Earnings (a)											1,287	2,265	0
Total other expenses (income)		5,281	11,174	12,936	16,112	9,474	15,926	6,719	12,294		45,503	44,413	63,783
Income before income taxes											46,071	43,810	10,449
(Provision for) benefit from income taxes											(6,829)	(3,625)	5,359
Net income	$ 5,379	16,301	13,422	9,939	(420)	12,719	9,444	14,694	3,328	$ 10,429	39,242	40,185	15,808
Less: net income attributable to non-controlling interest		10,894	10,558	7,319	(269)	8,682	6,238	7,275	2,399		28,502	24,594	14,209
Net income attributable to Neff Corporation		$ 5,407	$ 2,864	$ 2,620	$ (151)	$ 4,037	$ 3,206	$ 7,419	$ 929		$ 10,740	$ 15,591	$ 1,599
Class A Common Stock
Net income attributable to Neff Corporation per share of Class A common stock
Basic (in dollars per share)	$ 0.15										$ 1.15	$ 1.49
Diluted (in dollars per share)	$ 0.13										$ 1.11	$ 1.29
Weighted average shares of Class A common stock outstanding
Weighted Average Number of Shares Outstanding, Basic (in shares)	10,476										9,358	10,477
Weighted average shares of Class A common stock outstanding, diluted (in shares)	12,011										9,667	12,069

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT/MEMBERS' (DEFICIT) SURPLUS - USD ($) $ in Thousands	Total	Class A Common Stock	Class B Common Stock	Neff Holdings LLCMembers' Deficit	Neff Holdings LLCRetained Earnings	Neff CorporationCommon StockClass A Common Stock	Neff CorporationCommon StockClass B Common Stock	Neff CorporationAdditional Paid-in Capital	Neff CorporationRetained Earnings	Neff CorporationNon-controlling interest
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]
Return of capital to members (Note 11)	329,885			329,885
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	819			819
Net income	10,429				10,429
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						10,476,000	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]
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures	64									64
Net income	5,379
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)
Net income attributable to Neff Corporation									1,599
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						10,476,000	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		(100,000)				(113,000)
Stock Repurchased and Retired During Period, Value	(840)	$ (800)				$ (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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	39,242
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	2,000							2,000
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures						44,000
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures	0
Adjustments to Additional Paid in Capital, Share-based Compensation and Exercise of Stock Options	(3,770)								(3,770)
Stock Repurchased and Retired During Period, Shares		(1,600,000)				(1,565,000)
Stock Repurchased and Retired During Period, Value	(10,901)	$ (10,900)				$ (16)		0	(10,885)	0
Distributions to member	(348)									(348)
Tax impact of common unit repurchases	(7,842)							(7,842)
Noncontrolling Interest, Reallocation of Noncontrolling Interest	0								9,495	(9,495)
Net income attributable to Neff Corporation	10,740								10,740
Less: net income attributable to non-controlling interest	(28,502)									28,502
Ending balance at Dec. 31, 2016	$ (131,725)			$ 0	$ 0	$ 88	$ 150	$ (102,216)	$ 22,770	$ (52,517)
Ending balance (in shares) at Dec. 31, 2016		8,859,662	14,951,625			8,860,000	14,952,000

CONSOLIDATED STATEMENTS OF STO6

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT/MEMBER'S (DEFICIT) SURPLUS (Parenthetical) - USD ($) $ in Thousands	Nov. 26, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Stockholders' Equity [Abstract]
Payments of Stock Issuance Costs	$ 6,204	$ 0	$ 283	$ 6,204

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows from Operating Activities
Net income	$ 39,242	$ 40,185	$ 15,808
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	97,322	93,155	81,355
Amortization of debt issue costs	1,537	1,547	3,061
Amortization of intangible assets	1,070	1,286	1,510
Amortization of original issue discount	308	253	126
Gain on sale of equipment	(8,575)	(11,711)	(15,332)
Provision for bad debt	2,877	2,526	2,705
Equity-based compensation expense	2,000	1,249	883
Deferred income taxes	6,709	4,053	1,034
Adjustment to tax receivable agreement	372	(2,424)	0
Unrealized loss on interest rate swap	319	1,880	0
Loss on extinguishment of debt	0	0	20,241
Changes in operating assets and liabilities:
Accounts receivable	2,508	(6,316)	(13,482)
Inventories, prepaid expenses and other assets	(2,764)	1,205	(2,399)
Accounts payable	451	(1,362)	1,139
Accrued expenses and other liabilities	5,540	(3,312)	(2,563)
Net cash provided by operating activities	148,916	122,214	94,086
Cash Flows from Investing Activities
Purchases of rental equipment	(112,925)	(147,483)	(149,174)
Proceeds from sale of equipment	23,303	34,772	34,479
Purchases of property and equipment	(11,545)	(13,134)	(13,018)
Cash paid for acquisitions	0	3,564	0
Net cash used in investing activities	(101,167)	(129,409)	(127,713)
Cash Flows from Financing Activities
Repayments under revolving credit facility	(156,037)	(151,539)	(549,240)
Borrowings under revolving credit facility	128,837	159,939	515,240
Debt issue costs	(1,570)	0	(9,397)
Common stock repurchases	(10,901)	(840)	0
Second Lien Loan prepayment	(3,349)	0	0
Neff Holdings LLC stock option exercises	(3,770)	0	0
Proceeds from second lien loan, net	0	0	572,125
Repayment of second lien loan	0	0	(96,000)
Prepayment premium on second lien loan	0	0	(1,920)
Distribution to member	(348)	0	(329,885)
Repayments of senior secured notes	0	0	(200,000)
Call premiums	0	0	(7,218)
Proceeds from issuance of Class A common stock	0	0	146,143
Payment of costs directly associated with the issuance of Class A common stock	0	(283)	(6,204)
Net cash (used in) provided by financing activities	(47,138)	7,277	33,644
Net increase in cash and cash equivalents	611	82	17
Cash and cash equivalents, beginning of year	289	207	190
Cash and cash equivalents, end of year	$ 900	$ 289	$ 207

BUSINESS AND ORGANIZATION

BUSINESS AND ORGANIZATION	12 Months Ended
	Dec. 31, 2016
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 the Wayzata Funds prior to the IPO. We refer to these transactions as the "Organizational Transactions" (as described in Note 11). 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. All intercompany transactions and balances have been eliminated in consolidation. Tax Receivable Agreement Neff Corporation entered into a tax receivable agreement (the "Tax Receivable Agreement") with Neff Holdings, the Wayzata Funds 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 (Note 11) 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, as amended (Note 3), including tax benefits attributable to payments under the Tax Receivable Agreement.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2016
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 (Note 11), Neff Holdings and its subsidiaries were organized as a group of limited liability companies. The Wayzata Funds' ownership interest in Neff Holdings is reflected as members' deficit prior to the IPO. As a result of the organizational transactions (Note 11), the Wayzata Funds retained a portion of their 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. Management relies on historical experience and other NOTE 2—BASIS OF PRESENTATION (Continued) 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. 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 $5.9 million , $6.9 million and $6.2 million for the years ended December 31, 2016 , 2015 and 2014 , 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). NOTE 2—BASIS OF PRESENTATION (Continued) 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 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. 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 $3.0 million and $3.1 million , for insurance as of December 31, 2016 and 2015 , respectively. The Company had $3.9 million in outstanding letters of credit at December 31, 2016 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 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 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 for each of the years ended December 31, 2016 , 2015 and 2014 . 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 NOTE 2—BASIS OF PRESENTATION (Continued) 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) 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. In May 2014, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenues for Contracts with Customers (Topic 606), ("ASU 2014-09") which provides guidance on recognizing revenue. The guidance includes steps an entity should apply to achieve the core principle that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The FASB has agreed to a one-year deferral of the original effective date of this guidance and as a result it will be effective for private companies for annual periods beginning after December 15, 2018 and interim periods beginning after December 15, 2019. The FASB's update allows entities to apply the new guidance as of the original effective date. The Company expects to adopt this guidance when effective for private companies and the impact on our financial statements is not currently estimable. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), ("ASU 2016-02") to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This guidance is effective for private companies for fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020 and requires application on a modified retrospective basis. The modified retrospective basis includes a number of optional practical expedients that entities may elect to apply. The Company expects to adopt this guidance when effective for private companies and is currently evaluating the impact of ASU 2016-02 on the Company's financial statements and disclosures. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of Emerging Issues Task Force) , ("ASU 2016-15") to reduce the existing diversity in practice in how certain cash receipts and cash payments are presented and classified in the statement of cash flows under Topic 230, Statement of Cash Flows, and other topics. This guidance is effective for private companies for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019 and requires application on a retrospective transition method to each period presented. If it is impracticable to apply the amendments retrospectively for some of the issues, the amendments for those issues would be applied prospectively as of the earliest date practicable. 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. In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , ("ASU 2017-04") which removes the step 2 requirement to perform a hypothetical purchase price allocation to measure goodwill impairment. Goodwill impairment will now be the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. This guidance is effective for public companies for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. As ASU 2017-04 will become effective after the expiration of the period potentially covered by the JOBS Act, the Company expect to adopt this guidance when effective for public companies. The Company does not expect this guidance to have a significant impact on the Company's financial statements. NOTE 2—BASIS OF PRESENTATION (Continued) Recently Adopted Accounting Pronouncements In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30) - Simplifying the Presentation of Debt Issuance Costs, ("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 became effective for the Company as of the year ended December 31, 2016 and requires application on a retrospective basis. As a result of adopting this guidance, total assets and total liabilities as of December 31, 2015 changed as shown below (in thousands): Prepaid expenses and other assets Total assets Revolving credit facility Second lien loan Total liabilities Previously reported $ 14,488 $ 653,727 $ 253,600 $ 476,966 $ 819,517 Reclassification of debt issue costs (8,901 ) (8,901 ) (3,128 ) (5,773 ) (8,901 ) Current presentation $ 5,587 $ 644,826 $ 250,472 $ 471,193 $ 810,616 Additionally, interest expense for the years ended December 31, 2015 and 2014 changed as shown below (in thousands): For the year ended December 31, 2015 For the year ended December 31, 2014 Interest expense as previously reported $ 43,025 $ 40,481 Reclassification of amortization of debt issue costs 1,547 3,061 Current presentation of interest expense $ 44,572 $ 43,542

NON-CONTROLLING INTEREST

NON-CONTROLLING INTEREST	12 Months Ended
	Dec. 31, 2016
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 37.2% 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 62.8% economic interest in Neff Holdings held by the Wayzata Funds. 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 the Wayzata Funds' capital accounts 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, 2016 14,951,625 8,859,662 23,811,287 62.8 % 37.2 % 100.0 % 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) The following table summarizes the activity in the non-controlling interest from December 31, 2015 to December 31, 2016 (in thousands): Balance of non-controlling interest as of December 31, 2015 $ (71,176 ) Net income attributable to non-controlling interest 28,502 Distributions to member (see Distributions for Taxes below) (348 ) Adjustment for change in ownership interest (9,495 ) Balance of non-controlling interest as of December 31, 2016 $ (52,517 ) 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. During the year ended December 31, 2016, Neff Holdings' distributed $0.3 million for a tax liability attributable to a Wayzata fund. Payments Pursuant to the Tax Receivable Agreement As of December 31, 2016 , the Company recorded a liability of $29.5 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, 2016 increased by $0.4 million from December 31, 2015 , due to 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 the Wayzata Funds, 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, the Wayzata Funds 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 the Wayzata Funds 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. 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. 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. No amounts were paid pursuant to the terms of the Tax Receivable Agreement during the twelve months ended December 31, 2016 and 2015 .

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2016
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 NOTE 4 - EARNINGS PER SHARE (Continued) 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, 2016 For the Year Ended December 31, 2015 November 26, 2014 through December 31, 2014 Numerator: Net income attributable to Neff Corporation $ 10,740 $ 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 9,358 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, diluted 9,667 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 $ 1.15 $ 1.49 $ 0.15 Net income attributable to Neff Corporation per share of Class A common stock, diluted $ 1.11 $ 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. Potentially dilutive stock options representing a total of 0.8 million shares of Class A common stock for the year ended December 31, 2016 were excluded from the computation of diluted weighted average shares outstanding due to their anti-dilutive effect. In November 2015, the Company's board of directors authorized a share repurchase program pursuant to which the Company may purchase shares of its Class A common stock. Under the share repurchase program, the Company may acquire up to $25 million of shares of Class A common stock in open market and privately negotiated purchases from time to time, dependent on market conditions. During the years ended December 31, 2016 and 2015 , the Company repurchased 1.6 million and 0.1 million shares of Class A common stock for $10.9 million and $0.8 million , including commissions, respectively. At December 31, 2016 , there were approximately $13.2 million in remaining funds authorized under this program.

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	12 Months Ended
	Dec. 31, 2016
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 customer's financial condition and credit history. For receivables from customers on 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 project's 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, 2016 2015 2014 Beginning balance $ 2,508 $ 2,125 $ 1,639 Provision for bad debt 2,877 2,526 2,705 Charge offs (2,904 ) (2,143 ) (2,219 ) Ending balance $ 2,481 $ 2,508 $ 2,125

RENTAL EQUIPMENT

RENTAL EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
RENTAL EQUIPMENT	RENTAL EQUIPMENT Rental equipment consisted of the following as of December 31, 2016 and 2015 (in thousands): December 31, 2016 December 31, 2015 Rental equipment $ 782,406 $ 713,916 Less: accumulated depreciation (320,322 ) (256,446 ) Rental equipment, net $ 462,084 $ 457,470 Depreciation expense for rental equipment was $88.7 million , $83.9 million and $73.3 million for the years ended December 31, 2016 , 2015 and 2014 , respectively.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment consist of the following as of December 31, 2016 and 2015 (in thousands): December 31, 2016 December 31, 2015 Land $ 25 $ 25 Buildings 55 55 Leasehold improvements 6,970 5,520 Office equipment 5,183 3,923 Service equipment and vehicles 59,511 54,908 Shop equipment 3,875 3,193 75,619 67,624 Less: accumulated depreciation (40,085 ) (34,151 ) Property and equipment, net $ 35,534 $ 33,473 Depreciation expense for property and equipment was $8.6 million , $9.2 million and $8.1 million for the years ended December 31, 2016 , 2015 and 2014 , respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2016
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, 2016 , 2015 and 2014 and determined that its trademarks and tradenames were not impaired. NOTE 8—INTANGIBLE ASSETS (Continued) The Company reviews its customer list for indicators of impairment at least annually and tests for impairment if indicators exist. The carrying amount and accumulated amortization of intangible assets as of December 31, 2016 and 2015 , consisted of the following (in thousands, except as noted): December 31, 2016 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (10,595 ) 3,392 Total intangible assets $ 24,841 $ (10,595 ) $ 14,246 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 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, 2016 $ 10,595 Estimated amortization expense 2017 877 2018 719 2019 589 2020 483 2021 396 2022 328 Total $ 13,987 Amortization expense related to the customer list was $1.1 million , $1.3 million and $1.5 million for the years ended December 31, 2016 , 2015 and 2014 , respectively.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2016
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. NOTE 9—GOODWILL (Continued) 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. 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, 2016 , 2015 and 2014 and determined that its goodwill was not impaired. The balance of goodwill as of December 31, 2016 was $60.6 million . There were no material changes in the carrying amount of goodwill for the year ended December 31, 2016 . On October 1, 2015, the Company acquired the assets of Lewis Rents, Inc. which resulted in $1.8 million of additional goodwill and a balance of goodwill as of December 31, 2015 of $60.6 million .

DEBT

DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
DEBT	DEBT Debt consisted of the following as of December 31, 2016 and 2015 (in thousands, except percent data): December 31, 2016 December 31, 2015 Revolving Credit Facility with interest ranging from the lender's prime rate plus up to 1.0% to LIBOR plus up to 2.0%, net of unamortized debt issue costs of $3,869 in 2016 and $3,128 in 2015 (2.68% at December 31, 2016) $ 222,531 $ 250,472 Second Lien Loan with interest of LIBOR plus 6.25%, with 1.0% LIBOR floor, net of unamortized debt issue costs of $5,065 in 2016 and $5,773 in 2015 and unamortized discount of $1,726 in 2016 and $2,034 in 2015 (7.25% at December 31, 2016) 468,860 471,193 Total indebtedness $ 691,391 $ 721,665 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. Following a series of amendments and restatements in 2012 and 2013, the Revolving Credit Facility (i) allowed a total maximum borrowing capacity of $375.0 million, (ii) provided a mechanism whereby the Company could request (but 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, (iii) reduced applicable margins applicable to loans and other credit extensions, (iv) permitted the 2013 payment of a $110.0 million cash distribution to members of Neff Holdings LLC; and (v) provided a maturity date of 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 previously outstanding $200.0 million aggregate principal amount of 9.625% 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 Neff Holdings’ board of managers (the “Transaction Bonus”) and to pay fees and expenses. NOTE 10—DEBT (Continued) 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). 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 organizational transactions (Note 11) 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. On February 25, 2016, Neff Holdings, Neff LLC and Neff Rental LLC (collectively, the “Credit Parties”), amended and restated the revolving credit facility (the “2016 Amendment and Restatement”). The 2016 Amendment and Restatement, 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. 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 $47.5 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, 2016 . As of December 31, 2016 , our total leverage ratio is 3.60 . Under the terms of the Second Lien Loan, if the total leverage ratio is equal to or less than 4.00 to 1.00 but greater than 3.00 to 1.00 at the end of the fiscal year, the Company must make a mandatory prepayment equal to 25% of its excess cash flow. A mandatory prepayment of $11.8 million will be made during 2017. The Company had $3.9 million and $3.7 million in outstanding letters of credit at December 31, 2016 and 2015 , respectively, that were primarily associated with its insurance coverage. As of December 31, 2016 , total availability under the Revolving Credit Facility was $223.0 million .

CAPITAL STRUCTURE

CAPITAL STRUCTURE	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
CAPITAL STRUCTURE	CAPITAL STRUCTURE 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 the Wayzata Funds' 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 the Wayzata Funds' 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; NOTE 11—CAPITAL STRUCTURE (Continued) • 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 the Wayzata Funds 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. Neff Corporation Capital Structure Subsequent to the Organizational Transactions and IPO as described above, Neff Corporation has 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, 2016 , 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, 2016 , we have no shares of preferred stock outstanding. NOTE 11—CAPITAL STRUCTURE (Continued) Neff Holdings Capital Structure Subsequent to the Organizational Transactions and the IPO as described above, 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, the total number of authorized Neff Holdings Class A common units outstanding was 9,200,000 . Prior to the Organizational Transactions, 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 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, 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, 2016 , subsequent to common unit repurchases and other equity transactions, there were 23,811,287 Common Units outstanding for Neff Holdings.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
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 $2.0 million , $1.2 million and $0.9 million for the years ended December 31, 2016 , 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, 2016 , there were 321,962 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- NOTE 12—EQUITY—BASED COMPENSATION (Continued) 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, 2016 2015 2014 RSUs granted 90 176 85 Weighted-average grant date price per unit $ 14.75 $ 8.08 $ 15.00 Equity-based compensation expense for the RSUs was approximately $1.0 million , $0.7 million and $36.0 thousand for the years ended December 31, 2016 , 2015 and 2014 , respectively. Additionally, approximately $2.2 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, 2016 (RSUs in thousands): Stock Units Weighted-Average Grant Date Fair Value Nonvested at December 31, 2015 243 $ 10.00 Granted 90 $ 14.75 Vested (44 ) 8.03 Forfeited — — Nonvested at December 31, 2016 289 $ 11.73 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, 2016 2015 2014 Options granted 131 426 270 Weighted-average grant date price per unit $ 14.75 $ 8.12 $ 15.00 The weighted average grant date fair value of stock options granted in 2016, 2015 and 2014 was $7.68 , $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, 2016 2015 2014 Expected volatility 52.5 % 48.3% - 52.0% 52.0 % Risk-free interest rate 2.0 % 1.8% - 2.1% 2.1 % Dividend yield — % — % — % Expected term (in years) 6 6 6 NOTE 12—EQUITY—BASED COMPENSATION (Continued) The following table summarizes the stock option activity for the years ended December 31, 2014 , 2015 and 2016 (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 Granted 131 14.75 Exercised — — Forfeited — — Outstanding at December 31, 2016 827 $ 11.42 Vested and exercisable at December 31, 2014 — $ — Vested and exercisable at December 31, 2015 68 $ 15.00 Vested and exercisable at December 31, 2016(1) 242 $ 11.97 (1) The weighted average remaining contractual life of the vested and exercisable options as of December 31, 2016 is 8 years . As of December 31, 2016 (options in thousands): Options Outstanding Options Exercisable Range of Exercise Prices Amount Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Amount Exercisable Weighted Average Exercise Price $0.01 - $8.03 406 8.9 $ 8.03 102 $ 8.03 $8.04 - $14.75 151 9.7 14.13 5 9.94 $14.76 - $16.00 270 7.9 15.00 135 15.00 827 $ 11.42 242 $ 11.97 The following table presents information associated with options as of December 31, 2016 and 2015 , and for the years ended December 31, 2016 , 2015 and 2014 (in thousands): 2016 2015 2014 Intrinsic value of options outstanding as of December 31 $ 2,548 $ — $ — Intrinsic value of options exercisable as of December 31 637 — — Intrinsic value of options exercised — — — Weighted-average grant date fair value per option $ — $ — $ — Equity-based compensation expense for the options was approximately $1.0 million , $0.6 million and $18.0 thousand for the years ended December 31, 2016 , 2015 and 2014 , respectively. Additionally, approximately $3.2 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 . NOTE 12—EQUITY—BASED COMPENSATION (Continued) 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, 2014 and 2015 778,374 $ 10.82 1,264,985 $ 6.66 Outstanding at December 31, 2016 466,375 10.82 757,935 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 778,374 10.82 1,264,985 6.66 Vested and exercisable at December 31, 2016(1) 466,375 10.82 757,935 6.66 (1) The weighted average remaining contractual life of the vested and exercisable options as of December 31, 2016 is 4 years . As part of the Organizational Transactions (Note 11), 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. In December 2016, 507,050 2010 Employee Options were exercised and redeemed for $3.8 million .

RETIREMENT PLAN

RETIREMENT PLAN	12 Months Ended
	Dec. 31, 2016
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 $1.7 million , $1.4 million and $1.2 million in matching contributions to the 401(k) Plan for the years ended December 31, 2016 , 2015 and 2014 , respectively.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
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. The fixed rate follows the schedule below: 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, 2016 , the Company recognized a loss on Interest Rate Swap of $1.3 million which consisted of $0.3 million of unrealized losses related to the change in fair value of the Interest Rate Swap and a $1.0 million realized loss for the settlement payments made. For the year ended December 31, 2015 , the Company recognized a loss on 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 NOTE 14—DERIVATIVE FINANCIAL INSTRUMENTS (Continued) 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 year ended December 31, 2014 . The following tables provide details regarding the Company's derivative financial instruments (in thousands): For the year ended December 31, 2016 2015 2014 Loss Recognized in Earnings (a) Loss Recognized in Earnings (a) Loss Recognized in Earnings Interest Rate Swap $ 1,287 $ 2,265 $ — December 31, 2016 December 31, 2015 Fair Value of Derivative Liability (b) Fair Value of Derivative Liability (b) Interest Rate Swap (Note 17) $ 2,199 $ 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, 2016
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. The components of (provision for) benefit from income taxes included in the consolidated statements of operations for the years ended December 31, 2016 , 2015 and 2014 were as follows (dollars in thousands): For the Year Ended December 31, 2016 2015 2014 Current expense Federal $ — $ — $ — State and local 120 (428 ) (6,393 ) Total current expense (benefit) 120 (428 ) (6,393 ) Deferred expense Federal $ 6,068 $ 3,901 $ 933 State and local 641 152 101 Total deferred expense 6,709 4,053 1,034 Total $ 6,829 $ 3,625 $ (5,359 ) NOTE 15—INCOME TAXES (Continued) 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, 2016 2015 2014 U.S. federal statutory income tax rate 35.00 % 35.00 % 35.00 % Increase (decrease) in tax rate resulting from: State and local income taxes, net of federal benefit 1.20 0.60 0.70 Uncertain tax positions — (1.30 ) (58.90 ) Permanent book/tax differences (0.45 ) (7.10 ) 0.10 Non-controlling interests (21.76 ) (19.30 ) (28.60 ) Other 0.84 0.39 0.40 Effective tax rate 14.83 % 8.29 % (51.30 )% The components of deferred income tax assets (liabilities) are as follows (in thousands): 2016 2015 Deferred Tax Assets Net operating loss carryforwards $ 24,387 $ 17,835 Provision for bad debt 353 393 Accrued liabilities 696 733 Equity-based compensation 167 293 Loss on interest rate swap 313 295 Insurance/parts reserves 463 534 Straight-line rent adjustment 137 106 Uncertain tax position — — Gain on redemption of common units — 100 Subtotal 26,516 20,289 Less: valuation allowance — — Total deferred tax assets $ 26,516 $ 20,289 Deferred Tax Liabilities Intangible assets $ (3,765 ) $ (3,454 ) Deferred debt costs (394 ) (367 ) Depreciation (30,682 ) (25,926 ) Total deferred tax liabilities $ (34,841 ) $ (29,747 ) Deferred Tax Liability, net $ (8,325 ) $ (9,458 ) The Company has a federal income tax net operating loss ("NOL") carryforward totaling $62.7 million and state NOL carryforwards totaling $54.1 million . The Company has recorded a deferred tax asset of $24.4 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 twenty 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 Predecessor's bankruptcy cases under chapter 11 of title 11 of the United States Code (the "Acquisition"). NOTE 15—INCOME TAXES (Continued) 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, 2016 and 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 for interest and penalties during the year ended December 31, 2014. The Company recognized accrued interest and penalties of $0.3 million as of December 31, 2014. 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 2013 through 2015 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, 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 $ — 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 — Ending balance—December 31, 2016 $ —

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 , 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. NOTE 16—RELATED-PARTY TRANSACTIONS AND OTHER COMMITMENTS (Continued) As of December 31, 2016 , future minimum rental payments under non-cancelable operating lease arrangements are as follows for the years ending December 31 (in thousands): 2017 $ 7,717 2018 6,566 2019 5,070 2020 3,901 2121 1,999 Thereafter 4,006 $ 29,259 Rental expense under operating lease arrangements amounted to approximately $7.9 million , $7.4 million and $7.1 million for the years ended December 31, 2016 , 2015 and 2014 , 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, 2016
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION	SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION For the Year Ended December 31, 2016 For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 (in thousands) Supplemental Disclosures of Cash Flow Information Cash paid for interest $ 42,378 $ 42,860 $ 40,401 Cash paid for interest rate swap settlements 968 385 — Cash paid for income taxes 130 139 108 Non-cash investing activities Purchases of rental equipment included in accounts payable and other accrued liabilities at year end $ 13,758 $ 19,503 $ 24,977

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 , as variable interest rates approximate market rates. The Company has classified these instruments in Level 2 of the fair value hierarchy as described below. 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 The following table provides fair value measurement information of the Company's financial liability measured on a recurring basis (in thousands): Fair Value Measurements Using: Quoted Prices in Active Markets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Interest Rate Swap: December 31, 2016 $ — $ 2,199 $ — December 31, 2015 $ — $ 1,880 $ — There were no transfers into or out of Level 1, 2 or 3 during the years ended December 31, 2016 , 2015 and 2014 .

SUMMARY OF QUARTERLY FINANCIAL

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
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 2016 and 2015 is as follows (in thousands): 2016 1st 2nd 3rd 4th Revenues $ 89,584 $ 99,660 $ 105,467 $ 102,273 Gross profit 42,570 50,462 54,025 51,077 Income from operations 15,307 24,481 26,930 24,856 Total other expenses 16,112 12,936 11,174 5,281 Net (loss) income (420 ) 9,939 13,422 16,301 Less: net (loss) income attributable to non-controlling interest (269 ) 7,319 10,558 10,894 Net (loss) income attributable to Neff Corporation $ (151 ) $ 2,620 $ 2,864 $ 5,407 Net (loss) income attributable to Neff Corporation per share of Class A common stock: Basic $ (0.01 ) $ 0.29 $ 0.32 $ 0.61 Diluted $ (0.01 ) $ 0.28 $ 0.31 $ 0.59 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 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 Net income attributable to Neff Corporation per share of Class A common stock: Basic $ 0.09 $ 0.71 $ 0.31 $ 0.38 Diluted $ 0.08 $ 0.62 $ 0.27 $ 0.33

SUPPLEMENTAL CONSOLIDATING STAT

SUPPLEMENTAL CONSOLIDATING STATEMENTS	12 Months Ended
	Dec. 31, 2016
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
SUPPLEMENTAL CONSOLIDATING STATEMENTS	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 ra te 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 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 43,542 — — — — 43,542 Loss on extinguishment of debt 20,241 — — — — 20,241 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 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 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 SUPPLEMENTAL CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2016 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Cash Flows from Operating Activities Net income $ 46,323 $ 46,323 $ 46,323 $ 10,740 $ (110,467 ) $ 39,242 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation 97,322 — — — — 97,322 Amortization of debt issue costs 1,537 — — — — 1,537 Amortization of intangible assets 1,070 — — — — 1,070 Amortization of original issue discount 308 — — — — 308 Gain on sale of equipment (8,575 ) — — — — (8,575 ) Provision for bad debt 2,877 — — — — 2,877 Equity-based compensation expense 2,000 — — — — 2,000 Deferred income taxes — — — 6,709 — 6,709 Adjustment to tax receivable agreement — — — 372 — 372 Unrealized loss on interest rate swap 319 — — — — 319 Equity earnings in subsidiaries — (46,323 ) (46,323 ) (17,821 ) 110,467 — Changes in operating assets and liabilities: Accounts receivable 2,508 — — — — 2,508 Inventories, prepaid expenses and other assets (2,764 ) — — — — (2,764 ) Accounts payable 451 — — — — 451 Accrued expenses and other liabilities 5,540 — — — — 5,540 Net cash provided by operating activities 148,916 — — — — 148,916 Cash Flows from Investing Activities Purchases of rental equipment (112,925 ) — — — — (112,925 ) Proceeds from sale of equipment 23,303 — — — — 23,303 Purchases of property and equipment (11,545 ) — — — — (11,545 ) Net cash used in investing activities (101,167 ) — — — — (101,167 ) Cash Flows from Financing Activities Repayments under revolving credit facility (156,037 ) — — — — (156,037 ) Borrowings under revolving credit facility 128,837 — — — — 128,837 Debt issue costs (1,570 ) — — — — (1,570 ) Common stock repurchases — — — (10,901 ) — (10,901 ) Common unit sales/repurchases (10,901 ) — — 10,901 — — Second Lien Loan prepayment (3,349 ) — — — — (3,349 ) Distribution to member (348 ) — — — — (348 ) Neff Holdings LLC stock option exercises — — — (3,770 ) — (3,770 ) Intercompany (3,768 ) — — 3,768 — — Net cash used in financing activities (47,136 ) — — (2 ) — (47,138 ) Net increase (decrease) in cash and cash equivalents 613 — — (2 ) — 611 Cash and cash equivalents, beginning of year 287 — — 2 — 289 Cash and cash equivalents, end of year $ 900 $ — $ — $ — $ — $ 900 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 ra te 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

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	12 Months Ended
	Dec. 31, 2016
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 (Note 11), Neff Holdings and its subsidiaries were organized as a group of limited liability companies. The Wayzata Funds' ownership interest in Neff Holdings is reflected as members' deficit prior to the IPO. As a result of the organizational transactions (Note 11), the Wayzata Funds retained a portion of their 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 flow
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. Management relies on historical experience and other NOTE 2—BASIS OF PRESENTATION (Continued) 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. 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 $5.9 million , $6.9 million and $6.2 million for the years ended December 31, 2016 , 2015 and 2014 , 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). NOTE 2—BASIS OF PRESENTATION (Continued) 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.
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 $3.0 million and $3.1 million , for insurance as of December 31, 2016 and 2015 , respectively. The Company had $3.9 million in outstanding letters of credit at December 31, 2016 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 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 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 for each of the years ended December 31, 2016 , 2015 and 2014 .
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 NOTE 2—BASIS OF PRESENTATION (Continued) 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.
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. NOTE 9—GOODWILL (Continued) 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. 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, 2016 , 2015 and 2014 and determined that its goodwill was not impaired. The balance of goodwill as of December 31, 2016 was $60.6 million . There were no material changes in the carrying amount of goodwill for the year ended December 31, 2016 . On October 1, 2015, the Company acquired the assets of Lewis Rents, Inc. which resulted in $1.8 million of additional goodwill and a balance of goodwill as of December 31, 2015 of $60.6 million .

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 (in thousands): December 31, 2016 December 31, 2015 Land $ 25 $ 25 Buildings 55 55 Leasehold improvements 6,970 5,520 Office equipment 5,183 3,923 Service equipment and vehicles 59,511 54,908 Shop equipment 3,875 3,193 75,619 67,624 Less: accumulated depreciation (40,085 ) (34,151 ) Property and equipment, net $ 35,534 $ 33,473
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	As a result of adopting this guidance, total assets and total liabilities as of December 31, 2015 changed as shown below (in thousands): Prepaid expenses and other assets Total assets Revolving credit facility Second lien loan Total liabilities Previously reported $ 14,488 $ 653,727 $ 253,600 $ 476,966 $ 819,517 Reclassification of debt issue costs (8,901 ) (8,901 ) (3,128 ) (5,773 ) (8,901 ) Current presentation $ 5,587 $ 644,826 $ 250,472 $ 471,193 $ 810,616 Additionally, interest expense for the years ended December 31, 2015 and 2014 changed as shown below (in thousands): For the year ended December 31, 2015 For the year ended December 31, 2014 Interest expense as previously reported $ 43,025 $ 40,481 Reclassification of amortization of debt issue costs 1,547 3,061 Current presentation of interest expense $ 44,572 $ 43,542

NON-CONTROLLING INTEREST - (Tab

NON-CONTROLLING INTEREST - (Tables)	12 Months Ended
	Dec. 31, 2016
Noncontrolling Interest [Abstract]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net	olling 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, 2016 14,951,625 8,859,662 23,811,287 62.8 % 37.2 % 100.0 % 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) The following table summarizes the activity in the non-controlling interest from December 31, 2015 to

EARNINGS PER SHARE - (Tables)

EARNINGS PER SHARE - (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 For the Year Ended December 31, 2015 November 26, 2014 through December 31, 2014 Numerator: Net income attributable to Neff Corporation $ 10,740 $ 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 9,358 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, diluted 9,667 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 $ 1.15 $ 1.49 $ 0.15 Net income attributable to Neff Corporation per share of Class A common stock, diluted $ 1.11 $ 1.29 $ 0.13

ACCOUNTS RECEIVABLE - (Tables)

ACCOUNTS RECEIVABLE - (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 2015 2014 Beginning balance $ 2,508 $ 2,125 $ 1,639 Provision for bad debt 2,877 2,526 2,705 Charge offs (2,904 ) (2,143 ) (2,219 ) Ending balance $ 2,481 $ 2,508 $ 2,125

RENTAL EQUIPMENT - (Tables)

RENTAL EQUIPMENT - (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Rental Equipment	Rental equipment consisted of the following as of December 31, 2016 and 2015 (in thousands): December 31, 2016 December 31, 2015 Rental equipment $ 782,406 $ 713,916 Less: accumulated depreciation (320,322 ) (256,446 ) Rental equipment, net $ 462,084 $ 457,470 Depreciation expense for rental equipment was $88.7 million , $83.9 million and $73.3 million for the years ended December 31, 2016 , 2015 and 2014 , respectively.

PROPERTY AND EQUIPMENT - (Table

PROPERTY AND EQUIPMENT - (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 (in thousands): December 31, 2016 December 31, 2015 Land $ 25 $ 25 Buildings 55 55 Leasehold improvements 6,970 5,520 Office equipment 5,183 3,923 Service equipment and vehicles 59,511 54,908 Shop equipment 3,875 3,193 75,619 67,624 Less: accumulated depreciation (40,085 ) (34,151 ) Property and equipment, net $ 35,534 $ 33,473

INTANGIBLE ASSETS - (Tables)

INTANGIBLE ASSETS - (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 , consisted of the following (in thousands, except as noted): December 31, 2016 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (10,595 ) 3,392 Total intangible assets $ 24,841 $ (10,595 ) $ 14,246 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
Schedule of Indefinite-Lived Intangible Assets	The carrying amount and accumulated amortization of intangible assets as of December 31, 2016 and 2015 , consisted of the following (in thousands, except as noted): December 31, 2016 Average Gross Accumulated Net Indefinite life: Trademarks and tradenames N/A $ 10,854 $ — $ 10,854 Finite life: Customer list 12 13,987 (10,595 ) 3,392 Total intangible assets $ 24,841 $ (10,595 ) $ 14,246 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
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, 2016 $ 10,595 Estimated amortization expense 2017 877 2018 719 2019 589 2020 483 2021 396 2022 328 Total $ 13,987

DEBT - (Tables)

DEBT - (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Debt consisted of the following as of December 31, 2016 and 2015 (in thousands, except percent data): December 31, 2016 December 31, 2015 Revolving Credit Facility with interest ranging from the lender's prime rate plus up to 1.0% to LIBOR plus up to 2.0%, net of unamortized debt issue costs of $3,869 in 2016 and $3,128 in 2015 (2.68% at December 31, 2016) $ 222,531 $ 250,472 Second Lien Loan with interest of LIBOR plus 6.25%, with 1.0% LIBOR floor, net of unamortized debt issue costs of $5,065 in 2016 and $5,773 in 2015 and unamortized discount of $1,726 in 2016 and $2,034 in 2015 (7.25% at December 31, 2016) 468,860 471,193 Total indebtedness $ 691,391 $ 721,665

EQUITY-BASED COMPENSATION - (Ta

EQUITY-BASED COMPENSATION - (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
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, 2016 2015 2014 RSUs granted 90 176 85 Weighted-average grant date price per unit $ 14.75 $ 8.08 $ 15.00
Schedule of Nonvested Restricted Stock Units Activity	The following table summarizes the RSU activity for the year ended December 31, 2016 (RSUs in thousands): Stock Units Weighted-Average Grant Date Fair Value Nonvested at December 31, 2015 243 $ 10.00 Granted 90 $ 14.75 Vested (44 ) 8.03 Forfeited — — Nonvested at December 31, 2016 289 $ 11.73
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes the stock option activity for the years ended December 31, 2014 , 2015 and 2016 (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 Granted 131 14.75 Exercised — — Forfeited — — Outstanding at December 31, 2016 827 $ 11.42 Vested and exercisable at December 31, 2014 — $ — Vested and exercisable at December 31, 2015 68 $ 15.00 Vested and exercisable at December 31, 2016(1) 242 $ 11.97 (1) The weighted average remaining contractual life of the vested and exercisable options as of December 31, 2016 is 8 years . As of December 31, 2016 (options in thousands): Options Outstanding Options Exercisable Range of Exercise Prices Amount Outstanding Weighted Average Remaining Contractual Life (Years) Weighted Average Exercise Price Amount Exercisable Weighted Average Exercise Price $0.01 - $8.03 406 8.9 $ 8.03 102 $ 8.03 $8.04 - $14.75 151 9.7 14.13 5 9.94 $14.76 - $16.00 270 7.9 15.00 135 15.00 827 $ 11.42 242 $ 11.97 The following table summarizes the stock options granted (options in thousands): For the Year Ended December 31, 2016 2015 2014 Options granted 131 426 270 Weighted-average grant date price per unit $ 14.75 $ 8.12 $ 15.00
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following table summarizes the range of assumptions used to value stock options granted: For the Year Ended December 31, 2016 2015 2014 Expected volatility 52.5 % 48.3% - 52.0% 52.0 % Risk-free interest rate 2.0 % 1.8% - 2.1% 2.1 % Dividend yield — % — % — % Expected term (in years) 6 6 6
Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Intrinsic Value and Weighted-Average Grant Date Fair Value	2016 2015 2014 Intrinsic value of options outstanding as of December 31 $ 2,548 $ — $ — Intrinsic value of options exercisable as of December 31 637 — — Intrinsic value of options exercised — — — Weighted-average grant date fair value per option $ — $ — $ —
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, 2014 and 2015 778,374 $ 10.82 1,264,985 $ 6.66 Outstanding at December 31, 2016 466,375 10.82 757,935 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 778,374 10.82 1,264,985 6.66 Vested and exercisable at December 31, 2016(1) 466,375 10.82 757,935 6.66

DERIVATIVE FINANCIAL INSTRUME38

DERIVATIVE FINANCIAL INSTRUMENTS - (Tables)	12 Months Ended
	Dec. 31, 2016
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. The fixed rate follows the schedule below: 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, 2016 , the Company recognized a loss on Interest Rate Swap of $1.3 million which consisted of $0.3 million of unrealized losses related to the change in fair value of the Interest Rate Swap and a $1.0 million realized loss for the settlement payments made. For the year ended December 31, 2015 , the Company recognized a loss on 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 NOTE 14—DERIVATIVE FINANCIAL INSTRUMENTS (Continued) 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 year ended December 31, 2014 . The following tables provide details regarding the Company's derivative financial instruments (in thousands): For the year ended December 31, 2016 2015 2014 Loss Recognized in Earnings (a) Loss Recognized in Earnings (a) Loss Recognized in Earnings Interest Rate Swap $ 1,287 $ 2,265 $ — December 31, 2016 December 31, 2015 Fair Value of Derivative Liability (b) Fair Value of Derivative Liability (b) Interest Rate Swap (Note 17) $ 2,199 $ 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, 2016
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, 2016 , 2015 and 2014 were as follows (dollars in thousands): For the Year Ended December 31, 2016 2015 2014 Current expense Federal $ — $ — $ — State and local 120 (428 ) (6,393 ) Total current expense (benefit) 120 (428 ) (6,393 ) Deferred expense Federal $ 6,068 $ 3,901 $ 933 State and local 641 152 101 Total deferred expense 6,709 4,053 1,034 Total $ 6,829 $ 3,625 $ (5,359 )
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, 2016 2015 2014 U.S. federal statutory income tax rate 35.00 % 35.00 % 35.00 % Increase (decrease) in tax rate resulting from: State and local income taxes, net of federal benefit 1.20 0.60 0.70 Uncertain tax positions — (1.30 ) (58.90 ) Permanent book/tax differences (0.45 ) (7.10 ) 0.10 Non-controlling interests (21.76 ) (19.30 ) (28.60 ) Other 0.84 0.39 0.40 Effective tax rate 14.83 % 8.29 % (51.30 )%
Schedule of Deferred Tax Assets and Liabilities	The components of deferred income tax assets (liabilities) are as follows (in thousands): 2016 2015 Deferred Tax Assets Net operating loss carryforwards $ 24,387 $ 17,835 Provision for bad debt 353 393 Accrued liabilities 696 733 Equity-based compensation 167 293 Loss on interest rate swap 313 295 Insurance/parts reserves 463 534 Straight-line rent adjustment 137 106 Uncertain tax position — — Gain on redemption of common units — 100 Subtotal 26,516 20,289 Less: valuation allowance — — Total deferred tax assets $ 26,516 $ 20,289 Deferred Tax Liabilities Intangible assets $ (3,765 ) $ (3,454 ) Deferred debt costs (394 ) (367 ) Depreciation (30,682 ) (25,926 ) Total deferred tax liabilities $ (34,841 ) $ (29,747 ) Deferred Tax Liability, net $ (8,325 ) $ (9,458 )
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, 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 $ — 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 — Ending balance—December 31, 2016 $ —

RELATED PARTY TRANSACTIONS AN40

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS - (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As of December 31, 2016 , future minimum rental payments under non-cancelable operating lease arrangements are as follows for the years ending December 31 (in thousands): 2017 $ 7,717 2018 6,566 2019 5,070 2020 3,901 2121 1,999 Thereafter 4,006 $ 29,259

SUPPLEMENTAL DISCLOSURE OF CA41

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - (Tables)	12 Months Ended
	Dec. 31, 2016
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CONSOLIDATING STATEMENTS	For the Year Ended December 31, 2016 For the Year Ended December 31, 2015 For the Year Ended December 31, 2014 (in thousands) Supplemental Disclosures of Cash Flow Information Cash paid for interest $ 42,378 $ 42,860 $ 40,401 Cash paid for interest rate swap settlements 968 385 — Cash paid for income taxes 130 139 108 Non-cash investing activities Purchases of rental equipment included in accounts payable and other accrued liabilities at year end $ 13,758 $ 19,503 $ 24,977

FAIR VALUE DISCLOSURES - (Table

FAIR VALUE DISCLOSURES - (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table provides fair value measurement information of the Company's financial liability measured on a recurring basis (in thousands): Fair Value Measurements Using: Quoted Prices in Active Markets Observable Inputs Unobservable Inputs (Level 1) (Level 2) (Level 3) Interest Rate Swap: December 31, 2016 $ — $ 2,199 $ — December 31, 2015 $ — $ 1,880 $ —

SUMMARY OF QUARTERLY FINANCIA43

SUMMARY OF QUARTERLY FINANCIAL INFORMATION (UNAUDITED) - (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	A summary of the quarterly operating results during 2016 and 2015 is as follows (in thousands): 2016 1st 2nd 3rd 4th Revenues $ 89,584 $ 99,660 $ 105,467 $ 102,273 Gross profit 42,570 50,462 54,025 51,077 Income from operations 15,307 24,481 26,930 24,856 Total other expenses 16,112 12,936 11,174 5,281 Net (loss) income (420 ) 9,939 13,422 16,301 Less: net (loss) income attributable to non-controlling interest (269 ) 7,319 10,558 10,894 Net (loss) income attributable to Neff Corporation $ (151 ) $ 2,620 $ 2,864 $ 5,407 Net (loss) income attributable to Neff Corporation per share of Class A common stock: Basic $ (0.01 ) $ 0.29 $ 0.32 $ 0.61 Diluted $ (0.01 ) $ 0.28 $ 0.31 $ 0.59 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 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 Net income attributable to Neff Corporation per share of Class A common stock: Basic $ 0.09 $ 0.71 $ 0.31 $ 0.38 Diluted $ 0.08 $ 0.62 $ 0.27 $ 0.33

SUPPLEMENTAL CONSOLIDATING ST44

SUPPLEMENTAL CONSOLIDATING STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Condensed Income Statements, Captions [Line Items]
Condensed Balance Sheet [Table Text Block]	SUPPLEMENTAL CONDENSED CONSOLIDATING BALANCE SHEET DECEMBER 31, 2016 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation ASSETS Cash and cash equivalents $ 900 $ — $ — $ — $ — $ 900 Accounts receivable, net 64,943 — — — — 64,943 Inventories 1,867 — — — — 1,867 Rental equipment, net 462,084 — — — — 462,084 Property and equipment, net 35,534 — — — — 35,534 Prepaid expenses and other assets 8,203 — — — — 8,203 Goodwill 60,644 — — — — 60,644 Investment in subsidiary — 113,750 113,750 179,096 (406,596 ) — Intercompany 10,258 — — (10,258 ) — — Intangible assets, net 14,246 — — — — 14,246 Total assets $ 658,679 $ 113,750 $ 113,750 $ 168,838 $ (406,596 ) $ 648,421 LIABILITIES AND STOCKHOLDERS' DEFICIT / MEMBERS' DEFICIT Liabilities Accounts payable $ 15,851 $ — $ — $ — $ — $ 15,851 Accrued expenses and other liabilities 35,074 — — — — 35,074 Revolving credit facility, net 222,531 — — — — 222,531 Second lien loan, net 468,860 — — — — 468,860 Payable pursuant to tax receivable agreement — — — 29,505 — 29,505 Deferred tax liability, net — — — 8,325 — 8,325 Total liabilities $ 742,316 $ — $ — $ 37,830 $ — $ 780,146 Stockholders' deficit / members' deficit Class A Common Stock $ — $ — $ — $ 88 $ — $ 88 Class B Common Stock — — — 150 150 Additional paid-in capital — — — 43,927 (146,143 ) (102,216 ) Retained earnings — — — 26,540 (3,770 ) 22,770 Members' deficit (197,387 ) — — — 197,387 — Accumulated surplus 113,750 113,750 113,750 — (341,250 ) — Total stockholders' deficit / members' deficit (83,637 ) 113,750 113,750 70,705 (293,776 ) (79,208 ) Non-controlling interest — — — 60,303 (112,820 ) (52,517 ) Total stockholders' deficit / members' deficit and non-controlling interest (83,637 ) 113,750 113,750 131,008 (406,596 ) (131,725 ) Total liabilities and stockholders' deficit / members' deficit and non-controlling interest $ 658,679 $ 113,750 $ 113,750 $ 168,838 $ (406,596 ) $ 648,421 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 5,587 — — — — 5,587 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 $ 651,314 $ 67,427 $ 67,427 $ 159,918 $ (301,260 ) $ 644,826 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, net 250,472 — — — — 250,472 Second lien loan, net 471,193 — — — — 471,193 Payable pursuant to tax receivable agreement — — — 29,133 — 29,133 Deferred tax liability, net — — — 9,458 — 9,458 Total liabilities $ 772,025 $ — $ — $ 38,591 $ — $ 810,616 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 $ 651,314 $ 67,427 $ 67,427 $ 159,918 $ (301,260 ) $ 644,826
Condensed Consolidating Statement of Operations	SUPPLEMENTAL CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 2016 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Revenues Rental revenues $ 360,125 $ — $ — $ — $ — $ 360,125 Equipment sales 23,303 — — — — 23,303 Parts and service 13,556 — — — — 13,556 Total revenues 396,984 — — — — 396,984 Cost of revenues Cost of equipment sold 14,728 — — — — 14,728 Depreciation of rental equipment 88,720 — — — — 88,720 Cost of rental revenues 87,810 — — — — 87,810 Cost of parts and service 7,592 — — — — 7,592 Total cost of revenues 198,850 — — — — 198,850 Gross profit 198,134 — — — — 198,134 Other operating expenses Selling, general and administrative expenses 96,888 — — — — 96,888 Other depreciation and amortization 9,672 — — — — 9,672 Total other operating expenses 106,560 — — — — 106,560 Income from operations 91,574 — — — — 91,574 Other expenses Interest expense 43,844 — — — — 43,844 Adjustment to tax receivable agreement — — — 372 — 372 Loss on interest rate swap 1,287 — — — — 1,287 Total other expenses 45,131 — — 372 — 45,503 Income (loss) before income taxes 46,443 — — (372 ) — 46,071 Equity earnings in subsidiaries — 46,323 46,323 17,821 (110,467 ) — Provision for income taxes (120 ) — — (6,709 ) — (6,829 ) Net income 46,323 46,323 46,323 10,740 (110,467 ) 39,242 Less: net income attributable to non-controlling interest — — 28,502 — — 28,502 Net income attributable to Neff Corporation $ 46,323 $ 46,323 $ 17,821 $ 10,740 $ (110,467 ) $ 10,740 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 44,572 — — — — 44,572 Adjustment to tax receivable agreement — — — (2,424 ) — (2,424 ) Loss on interest rate swap 2,265 — — — — 2,265 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 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 43,542 — — — — 43,542 Loss on extinguishment of debt 20,241 — — — — 20,241 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
SUPPLEMENTAL CONSOLIDATING STATEMENTS	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 ra te 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 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 43,542 — — — — 43,542 Loss on extinguishment of debt 20,241 — — — — 20,241 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 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 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 SUPPLEMENTAL CONSOLIDATING STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2016 (in thousands) Neff Rental LLC Neff LLC Neff Holdings LLC Neff Corporation Stand Alone Eliminations Neff Corporation Cash Flows from Operating Activities Net income $ 46,323 $ 46,323 $ 46,323 $ 10,740 $ (110,467 ) $ 39,242 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation 97,322 — — — — 97,322 Amortization of debt issue costs 1,537 — — — — 1,537 Amortization of intangible assets 1,070 — — — — 1,070 Amortization of original issue discount 308 — — — — 308 Gain on sale of equipment (8,575 ) — — — — (8,575 ) Provision for bad debt 2,877 — — — — 2,877 Equity-based compensation expense 2,000 — — — — 2,000 Deferred income taxes — — — 6,709 — 6,709 Adjustment to tax receivable agreement — — — 372 — 372 Unrealized loss on interest rate swap 319 — — — — 319 Equity earnings in subsidiaries — (46,323 ) (46,323 ) (17,821 ) 110,467 — Changes in operating assets and liabilities: Accounts receivable 2,508 — — — — 2,508 Inventories, prepaid expenses and other assets (2,764 ) — — — — (2,764 ) Accounts payable 451 — — — — 451 Accrued expenses and other liabilities 5,540 — — — — 5,540 Net cash provided by operating activities 148,916 — — — — 148,916 Cash Flows from Investing Activities Purchases of rental equipment (112,925 ) — — — — (112,925 ) Proceeds from sale of equipment 23,303 — — — — 23,303 Purchases of property and equipment (11,545 ) — — — — (11,545 ) Net cash used in investing activities (101,167 ) — — — — (101,167 ) Cash Flows from Financing Activities Repayments under revolving credit facility (156,037 ) — — — — (156,037 ) Borrowings under revolving credit facility 128,837 — — — — 128,837 Debt issue costs (1,570 ) — — — — (1,570 ) Common stock repurchases — — — (10,901 ) — (10,901 ) Common unit sales/repurchases (10,901 ) — — 10,901 — — Second Lien Loan prepayment (3,349 ) — — — — (3,349 ) Distribution to member (348 ) — — — — (348 ) Neff Holdings LLC stock option exercises — — — (3,770 ) — (3,770 ) Intercompany (3,768 ) — — 3,768 — — Net cash used in financing activities (47,136 ) — — (2 ) — (47,138 ) Net increase (decrease) in cash and cash equivalents 613 — — (2 ) — 611 Cash and cash equivalents, beginning of year 287 — — 2 — 289 Cash and cash equivalents, end of year $ 900 $ — $ — $ — $ — $ 900 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 ra te 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 - Add

BUSINESS AND ORGANIZATION - Additional Information (Details) - $ / shares	Nov. 26, 2014	Dec. 31, 2016
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	10,476,190
Tax receivable agreement, tax benefits realized, distribution to members, percent		85.00%
IPO [Member] | Class A Common Stock
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	10,476,190
Shares Issued, Price Per Share	$ 15

BASIS OF PRESENTATION - Estimat

BASIS OF PRESENTATION - Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2016
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, 2016USD ($)segment	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Property, Plant and Equipment [Line Items]
Depreciation	$ 97,322,000	$ 93,155,000	$ 81,355,000
Liability for unpaid claims net of expected recoveries	3,000,000	3,100,000
Letters of Credit Outstanding, Amount	3,900,000	3,700,000
Advertising expense	$ 600,000
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	$ 5,900,000	$ 6,900,000	$ 6,200,000

BASIS OF PRESENTATION - Recentl

BASIS OF PRESENTATION - Recently Issued Accounting Pronouncements, Total Assets and Total Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid expenses and other assets	$ 8,203	$ 5,587
Total assets	648,421	644,826
Revolving credit facility	222,531	250,472
Second lien loan	468,860	471,193
Total liabilities	780,146	810,616
Accounting Standards Update 2015-03 | Previously reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid expenses and other assets		14,488
Total assets		653,727
Revolving credit facility		253,600
Second lien loan		476,966
Total liabilities		$ 819,517
Accounting Standards Update 2015-03 | Prepaid expenses and other assets | Reclassification of debt issue costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid expenses and other assets	(8,901)
Accounting Standards Update 2015-03 | Total assets | Reclassification of debt issue costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total assets	(8,901)
Accounting Standards Update 2015-03 | Revolving credit facility | Reclassification of debt issue costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revolving credit facility	(3,128)
Accounting Standards Update 2015-03 | Second lien loan | Reclassification of debt issue costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Second lien loan	(5,773)
Accounting Standards Update 2015-03 | Total liabilities | Reclassification of debt issue costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total liabilities	$ (8,901)

BASIS OF PRESENTATION BASIS OF

BASIS OF PRESENTATION BASIS OF PRESENTATION - Recently Issued Accounting Pronouncements, Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Interest expense	$ 43,844	$ 44,572	$ 43,542
Accounting Standards Update 2015-03 | Interest expense as previously reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Interest expense		43,025	$ 40,481
Accounting Standards Update 2015-03 | Reclassification of amortization of debt issue costs
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Interest expense	$ 1,547	$ 3,061

NON-CONTROLLING INTEREST - Sche

NON-CONTROLLING INTEREST - Schedule of Ownership of Common Units (Details) - shares	Dec. 31, 2016	Dec. 31, 2015	Nov. 26, 2014
Non-controlling interest
Noncontrolling Interest [Line Items]
Common Unit, Issued	14,951,625	14,951,625
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Common Unit, Issued	23,811,287	25,332,406
Aggregate Ownership of Noncontrolling Interest	100.00%	100.00%
Neff Corporation
Noncontrolling Interest [Line Items]
Common Unit, Issued	8,859,662	10,380,781
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Non-controlling ownership interest	62.80%	59.00%
Ownership percentage by parent	37.20%	41.00%	41.20%

NON-CONTROLLING INTEREST - Sc51

NON-CONTROLLING INTEREST - Schedule of Equity by Non-controlling Interest (Details) - USD ($) $ in Thousands	Jun. 09, 2014	Dec. 31, 2014	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Nov. 26, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance						$ (71,176)						$ (71,176)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest		$ (206,101)	$ (131,725)				$ (165,790)				$ (315,555)	(131,725)	$ (165,790)	$ (206,101)	$ 3,082
Noncontrolling Interest, Initial Allocation of Noncontrolling Interest		0
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures		$ 64									$ 819
Less: net income attributable to non-controlling interest			10,894	$ 10,558	$ 7,319	$ (269)	8,682	$ 6,238	$ 7,275	$ 2,399		28,502	24,594	14,209
Ending balance			$ (52,517)				$ (71,176)					(52,517)	(71,176)
Distributions to member												(348)
Cash distribution to members												348	0	$ 329,885
Stock Repurchased and Retired During Period, Value												10,901	$ 840
Noncontrolling Interest, Reallocation of Noncontrolling Interest												$ 0
Neff Holdings LLC
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Cash distribution to members	$ 329,900

NON-CONTROLLING INTEREST - Addi

NON-CONTROLLING INTEREST - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 26, 2014
Noncontrolling Interest [Line Items]
Distribution to member	$ (348)	$ 0	$ (329,885)
Payable pursuant to tax receivable agreement	29,505	$ 29,133
Decrease to tax receivable agreement liability	$ (400)
Neff Holdings LLC
Noncontrolling Interest [Line Items]
Ownership percentage by parent	37.20%	41.00%		41.20%
Non-controlling ownership interest	62.80%	59.00%

EARNINGS PER SHARE - Computatio

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands	1 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount										800
Numerator:
Net income attributable to Neff Corporation		$ 5,407,000	$ 2,864,000	$ 2,620,000	$ (151,000)	$ 4,037,000	$ 3,206,000	$ 7,419,000	$ 929,000	$ 10,740,000	$ 15,591,000	$ 1,599,000
Denominator for diluted net income per share of Class A common stock:
Stock Repurchased and Retired During Period, Value										$ 10,901,000	$ 840,000
Class A Common Stock
Denominator for diluted net income per share of Class A common stock:
Weighted average shares of Class A common stock outstanding, diluted (in shares)	12,011									9,667	12,069
Weighted Average Number of Shares Outstanding, Basic (in shares)	10,476									9,358	10,477
Net income attributable to Neff Corporation per share of Class A common stock, basic (in dollars per share)	$ 0.15									$ 1.15	$ 1.49
Net income attributable to Neff Corporation per share of Class A common stock, diluted (in dollars per share)	$ 0.13									$ 1.11	$ 1.29
Stock Repurchase Program, Authorized Amount													$ 25,000,000
Stock Repurchased and Retired During Period, Shares										1,600	100
Stock Repurchased and Retired During Period, Value										$ 10,900,000	$ 800,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 13,200,000								$ 13,200,000

ACCOUNTS RECEIVABLE - Summary o

ACCOUNTS RECEIVABLE - Summary of Activity for Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	$ 2,508	$ 2,125	$ 1,639
Provision for bad debt	2,877	2,526	2,705
Charge offs	(2,904)	(2,143)	(2,219)
Ending balance	$ 2,481	$ 2,508	$ 2,125

RENTAL EQUIPMENT - Schedule of

RENTAL EQUIPMENT - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Depreciation	$ 97,322	$ 93,155	$ 81,355
Rental equipment	782,406	713,916
Less: accumulated depreciation	(320,322)	(256,446)
Rental equipment, net	462,084	457,470
Rental Equipment
Property, Plant and Equipment [Line Items]
Depreciation	$ 88,700	$ 83,900	$ 73,300

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 75,619	$ 67,624
Less: accumulated depreciation	(40,085)	(34,151)
Property and equipment, net	35,534	33,473
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	6,970	5,520
Office equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,183	3,923
Service equipment and vehicles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	59,511	54,908
Shop equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,875	$ 3,193

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Infromation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment depreciation expense	$ 97,322	$ 93,155	$ 81,355
Property, Plant and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment depreciation expense	$ 8,600	$ 9,200	$ 8,100

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, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 24,841	$ 24,841
Accumulated Amortization	(10,595)	(9,527)
Net Book Value	$ 14,246	$ 15,314
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	(10,595)	(9,527)
Net Book Value	3,392	4,460
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, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated Amortization	$ 10,595	$ 9,527
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,017	877
2,018	719
2,019	589
2,020	483
2,021	396
2,022	328
Gross Carrying Amount	$ 13,987

INTANGIBLE ASSETS - Additional

INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 1,070	$ 1,286	$ 1,510

GOODWILL Goodwill (Details)

GOODWILL Goodwill (Details) - USD ($) $ in Thousands	Oct. 01, 2015	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Goodwill		$ 60,644	$ 60,599
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, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term Debt	$ 691,391	$ 721,665
Second Lien Loan | Second Lien Loan
Debt Instrument [Line Items]
Long-term Debt	468,860	471,193
Unamortized debt issue costs	1,726	2,034
Original issue discount	$ 1,726	2,034
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	6.25%
Debt instrument, interest rate, floor of variable rate	1.00%
Revolving Credit Facility | Revolving credit facility
Debt Instrument [Line Items]
Long-term Debt	$ 222,531	250,472
Line of credit facility, interest rate at period end	2.68%
Unamortized debt issue costs	$ 3,869	$ 3,128
Revolving Credit Facility | Prime Rate | Revolving credit facility
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.00%
Revolving Credit Facility | London Interbank Offered Rate (LIBOR) | Revolving credit facility
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	2.00%

DEBT - Sources and Uses of Refi

DEBT - Sources and Uses of Refinancing (Details) - USD ($) $ in Thousands	Jun. 09, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Uses
Call premium on Senior Secured Notes		$ 0	$ 0	$ 7,218
Distribution to members		$ 348	$ 0	$ 329,885
Senior Secured Notes
Uses
Call premium on Senior Secured Notes	$ 7,200
Second Lien | Neff Rental LLC | Second Lien Loan
Uses
Second Lien Loan original issue discount	$ 2,900

DEBT - Additional Information (

DEBT - Additional Information (Details)	Oct. 14, 2014USD ($)	Jun. 09, 2014USD ($)	Oct. 01, 2010	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Feb. 25, 2016USD ($)	Nov. 20, 2013USD ($)
Debt Instrument [Line Items]
Cash distribution to members				$ 348,000	$ 0	$ 329,885,000
Loss on extinguishment of debt				0	0	20,241,000
Payments of Debt Extinguishment Costs				$ 0	0	$ 7,218,000
Total leverage ratio, actual				3.60
Letters of Credit Outstanding, Amount				$ 3,900,000	$ 3,700,000
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		7,200,000
Second Lien Loan
Debt Instrument [Line Items]
Repayments of Debt	$ 96,000,000
Neff Holdings LLC
Debt Instrument [Line Items]
Cash distribution to members		329,900,000
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				11,800,000
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					$ 475,000,000	$ 375,000,000
Line of credit facility, accordion feature, increase limit							100,000,000	$ 25,000,000
Current availability				$ 223,000,000
Line of credit facility covenants, trigger, minimum availability							$ 47,500,000
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) $ / shares in Units, $ in Thousands	Nov. 26, 2014USD ($)$ / sharesshares	Nov. 20, 2014shares	Dec. 31, 2016USD ($)vote / sharesClassshares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	10,476,190
Proceeds from issuance of Class A common stock | $			$ 0	$ 0	$ 146,143
Classes of stock | Class			2
Authorized share of preferred stock			10,000,000
Repayments of Long-term Lines of Credit | $			$ 156,037	151,539	549,240
Repayments of Subordinated Debt | $			$ 0	$ 0	$ 96,000
Payment of Prepayment Penalties and Other Expenses | $	$ 2,600
Payments for Accrued Interest and Other Expenses Related to Initial Public Offering | $	$ 7,500
Number of shares of common stock received per common unit	1
Class A Common Stock
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	355,504
Proceeds from Issuance Initial Public Offering | $	$ 157,100
Proceeds from issuance of Class A common stock | $	$ 146,100
Common Stock, Shares, Issued			8,859,662	10,380,781
Votes per share of stock | vote / shares			1
Class B Common Stock
Class of Stock [Line Items]
Common Stock, Shares, Issued	14,951,625		14,951,625	14,951,625
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			23,811,287
Number of units purchased from subsidiary	10,476,190
Purchase of Neff Holdings units by Neff Corporation | $	$ 146,100
Neff Holdings LLC | Class A Common Stock
Class of Stock [Line Items]
Common units outstanding					9,200,000
Neff Holdings LLC | Class B Common Stock
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 | Class A Common Stock
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number					1,264,985
2010 Equity Plan | Employee Stock Option | Class B Common Stock
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number					778,374
2010 Equity Plan | Employee Stock Option | Neff Holdings LLC | Class A Common Stock
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,264,985		757,935	1,264,985
2010 Equity Plan | Employee Stock Option | Neff Holdings LLC | Class B Common Stock
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		778,374	466,374.6192168287	778,374
IPO [Member] | Class A Common Stock
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	10,476,190
Shares Issued, Price Per Share | $ / shares	$ 15
Underwriting and Commission Expense Related to Initial Public Offering | $	$ 11,000
Neff Holdings LLC
Class of Stock [Line Items]
Ownership percentage by parent	41.20%		37.20%	41.00%
Revolving Credit Facility
Class of Stock [Line Items]
Repayments of Long-term Lines of Credit | $	$ 40,000
Second Lien Loan
Class of Stock [Line Items]
Repayments of Subordinated Debt | $	$ 96,000

EQUITY-BASED COMPENSATION - Res

EQUITY-BASED COMPENSATION - Restricted Stock Units Activity (Details) - 2014 Incentive Plan - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	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	289,000	243,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 11.73	$ 10
Allocated Share-based Compensation Expense	$ 1,000,000	$ 700,000	$ 36,000
RSUs granted	90,000	175,706	85,229
Weighted average grant date fair value of awards granted during the period (in dollars per share)	$ 14.75	$ 8.08	$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(44,000)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 8.03
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) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	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, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value	$ 0	$ 2,548,000	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value	$ 0	$ 637,000	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value		$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		507,050
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price		$ 11.42
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number		242,000
Exercisable options exercise price (in dollars per share)		$ 11.97
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		827,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0	$ 0	$ 0
$.01 to $8.03
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		$ 8.03
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number		102,000
Exercisable options exercise price (in dollars per share)		$ 8.03
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		406,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term		8 years 10 months 24 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in dollars per share)		$ 0.01
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in dollars per share)		8.03
$8.04 to $14.75
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		$ 14.13
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number		5,000
Exercisable options exercise price (in dollars per share)		$ 9.94
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		151,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term		9 years 8 months 12 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in dollars per share)		$ 8.04
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in dollars per share)		14.75
$14.76 - $16.00
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		$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number		135,000
Exercisable options exercise price (in dollars per share)		$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		270,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term		7 years 10 months 24 days
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in dollars per share)		$ 14.76
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in dollars per share)		16
2014 Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value	$ 7.76	$ 7.68	$ 3.93
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		8 years
Allocated Share-based Compensation Expense		$ 1,000,000	$ 600,000	$ 18,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate		52.50%		52.00%
Options granted during the period (in shares)		131,000	426,000	270,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 14.75	$ 8.12	$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0	0	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price		$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period		0	0	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price		$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		2.00%		2.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		6 years	6 years	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	270,000	827,000	696,000	270,000	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options		$ 3,200,000
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	0	242,000	68,000	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0	$ 11.97	$ 15	$ 0

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, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 26, 2014	Nov. 20, 2014
Class B Common Unit
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number			778,374
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price			$ 10.82
Common Unit
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number			1,264,985
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price			$ 6.66
Neff Holdings LLC | Class B Common Unit
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	466,374.6192168287	778,374			778,374
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	466,374.6192168287	778,374	775,718
Weighted-Average Exercise Price
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
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	4 years
Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	757,935	1,264,985		1,264,985
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	757,935	1,264,985	1,260,679
Weighted-Average Exercise Price
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 6.66	$ 6.66
Allocated Share-based Compensation Expense	$ 2	$ 1.2	$ 0.9
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	Oct. 12, 2010anniversary	Dec. 31, 2014$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Nov. 26, 2014shares	Nov. 07, 2014shares	Dec. 31, 2013$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value				$ 0	$ 0	$ 0
Exercisable options exercise price (in dollars per share)				$ 11.97
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares				507,050
Neff Holdings LLC stock option exercises | $				$ 3,770,000	$ 0	$ 0
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
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
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares			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
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares			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				321,962
2014 Incentive Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value			$ 7.76	$ 7.68	$ 3.93
Allocated Share-based Compensation Expense | $				$ 1,000,000	$ 600,000	$ 18,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $				$ 3,200,000
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				131,000	426,000	270,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 14.75	$ 8.12	$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares				0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term				6 years	6 years	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate				2.00%		2.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate				0.00%	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate				52.50%		52.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value						$ 15
Number of anniversaries for vesting awards | anniversary		4
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price			15	$ 11.42	$ 10.79	15			$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price			$ 0	$ 11.97	$ 15	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				8 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares			270,000	827,000	696,000	270,000			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares				0	0	0
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				90,000	175,706	85,229
Weighted average grant date fair value of awards granted during the period (in dollars per share)				$ 14.75	$ 8.08	$ 15
Allocated Share-based Compensation Expense | $				$ 1,000,000	$ 700,000	$ 36,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options | $				$ 2,200,000
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 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
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]
Number of vested options (in shares) | shares					34,737
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 | $				$ 2,000,000	$ 1,200,000	$ 900,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price				$ 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
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares				757,935	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
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares	778,374			466,374.6192168287	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, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Matching contributions to 401(k) plan	$ 1.7	$ 1.4	$ 1.2

DERIVATIVE FINANCIAL INSTRUME71

DERIVATIVE FINANCIAL INSTRUMENTS - Schedule of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 08, 2019	Apr. 09, 2018	Apr. 10, 2017	Apr. 08, 2016
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Fixed Interest Rate							1.157%
Loss Recognized in Earnings (a)	$ 1,287	$ 2,265	$ 0
Interest Rate Swap | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) on Sale of Derivatives	$ (1,000)	$ (400)
Scenario, Forecast [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Fixed Interest Rate				2.143%	1.961%	1.681%

DERIVATIVE FINANCIAL INSTRUME72

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Apr. 08, 2016	Mar. 24, 2015
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Fixed Interest Rate				1.157%
Loss on interest rate swaps	$ (1,287,000)	$ (2,265,000)	$ 0
Unrealized loss on interest rate swap	319,000	1,880,000	$ 0
Interest Rate Swap | Not Designated as Hedging Instrument [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Liability, Notional Amount					$ 200,000,000
Unrealized Gain (Loss) on Derivatives	(300,000)	(1,900,000)
Gain (Loss) on Sale of Derivatives	$ 1,000,000	$ 400,000

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current expense
Federal	$ 0	$ 0	$ 0
State and local	120	(428)	(6,393)
Total current expense (benefit)	120	(428)	(6,393)
Deferred expense
Federal	6,068	3,901	933
State and local	641	152	101
Total deferred expense	6,709	4,053	1,034
Total	$ 6,829	$ 3,625	$ (5,359)

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
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	1.20%	0.60%	0.70%
Uncertain tax positions	0.00%	(1.30%)	(58.90%)
Permanent book/tax differences	(0.45%)	(7.10%)	0.10%
Non-controlling interests	(21.76%)	(19.30%)	(28.60%)
Other	0.84%	0.39%	0.40%
Effective tax rate	14.83%	8.29%	(51.30%)

INCOME TAXES - Schedule of Net

INCOME TAXES - Schedule of Net Deferred Tax Asset Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 24,387	$ 17,835
Provision for bad debt	353	393
Accrued liabilities	696	733
Equity-based compensation	167	293
Deferred Tax Assets, Derivative Instruments	313	295
Insurance/parts reserves	463	534
Straight-line rent adjustment	137	106
Uncertain tax position	0	0
Deferred Tax Assets, Investment in Subsidiaries	0	100
Deferred Tax Assets, Gross	26,516	20,289
Less: valuation allowance	0	0
Total deferred tax assets	26,516	20,289
Deferred Tax Liabilities
Intangible assets	(3,765)	(3,454)
Deferred debt costs	(394)	(367)
Depreciation	(30,682)	(25,926)
Total deferred tax liabilities	(34,841)	(29,747)
Deferred Tax Liability, net	$ (8,325)	$ (9,458)

INCOME TAXES - Schedule of Unce

INCOME TAXES - Schedule of Uncertain Tax Position (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 0	$ 403	$ 4,750
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	0	(403)	(4,347)
Ending balance	$ 0	$ 0	$ 403

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Uncertain tax position recorded in accrued expenses	$ 0	$ 0	$ 403	$ 4,750
Interest and penalties in income tax expense			200
Reversed uncertain tax position during period	0	403	4,347
Reversed interest and penalties during the period		$ 300	(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	62,700
Deferred tax assets for operating loss carryforwards	24,400
State and Local Jurisdiction [Member]
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 54,100
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	20 years

RELATED PARTY TRANSACTIONS AN78

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS - Future Minimum Rental Payments for Operating Leases (Details) $ in Thousands	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,015	$ 7,717
2,016	6,566
2,017	5,070
2,018	3,901
2,019	1,999
Thereafter	4,006
Total	$ 29,259

RELATED PARTY TRANSACTIONS AN79

RELATED PARTY TRANSACTIONS AND OTHER COMMITMENTS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Rental expense under operating lease arrangements	$ 7.9	$ 7.4	$ 7.1

SUPPLEMENTAL DISCLOSURE OF CA80

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental Disclosures of Cash Flow Information
Cash paid for interest	$ 42,378	$ 42,860	$ 40,401
Cash paid for interest rate swap settlements	(968)	0	0
Income Taxes Paid	130	139	108
Non-cash investing activities:
Purchases of rental equipment included in accounts payable and other accrued liabilities at year end	$ 13,758	$ 19,503	$ 24,977

FAIR VALUE DISCLOSURES - (Detai

FAIR VALUE DISCLOSURES - (Details) - Interest Rate Swap - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
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, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value of Derivative Liability (b)	$ 2,199	$ 1,880

SUMMARY OF QUARTERLY FINANCIA82

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Nov. 26, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenues		$ 102,273	$ 105,467	$ 99,660	$ 89,584	$ 106,124	$ 99,424	$ 94,227	$ 84,086		$ 396,984	$ 383,861	$ 371,960
Gross profit		51,077	54,025	50,462	42,570	49,749	51,247	47,638	40,618		198,134	189,252	190,319
Income from operations		24,856	26,930	24,481	15,307	24,126	25,717	22,513	15,867		91,574	88,223	74,232
Nonoperating Income (Expense)		5,281	11,174	12,936	16,112	9,474	15,926	6,719	12,294		45,503	44,413	63,783
Net (loss) income	$ 5,379	16,301	13,422	9,939	(420)	12,719	9,444	14,694	3,328	$ 10,429	39,242	40,185	15,808
Less: net (loss) income attributable to non-controlling interest		10,894	10,558	7,319	(269)	8,682	6,238	7,275	2,399		28,502	24,594	14,209
Net income attributable to Neff Corporation		$ 5,407	$ 2,864	$ 2,620	$ (151)	$ 4,037	$ 3,206	$ 7,419	$ 929		$ 10,740	$ 15,591	$ 1,599

SUPPLEMENTAL CONSOLIDATING ST83

SUPPLEMENTAL CONSOLIDATING STATEMENTS - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 26, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 900	$ 289	$ 207		$ 190
Accounts receivable, net	64,943	70,328
Inventories	1,867	1,766
Rental equipment, net	462,084	457,470
Property and equipment, net	35,534	33,473
Prepaid expenses and other assets	8,203	5,587
Goodwill	60,644	60,599
Investment in Subsidiary	0	0
Intercompany	0	0
Intangible assets, net	14,246	15,314
Total assets	648,421	644,826
Liabilities
Accounts payable	15,851	18,948
Accrued expenses and other liabilities	35,074	31,412
Revolving credit facility, net of debt issue costs	222,531	250,472
Second lien loan, net of debt issue costs and original issue discount	468,860	471,193
Payable pursuant to tax receivable agreement	29,505	29,133
Deferred tax liability, net	8,325	9,458
Total liabilities	780,146	810,616
Stockholders' deficit
Additional paid-in capital	(102,216)	(112,058)
Retained earnings	22,770	17,190
Members' deficit	0	0
Accumulated surplus	0	0
Total stockholders' deficit	(79,208)	(94,614)
Non-controlling interest	(52,517)	(71,176)
Total stockholders' deficit and non-controlling interest	(131,725)	(165,790)	(206,101)	$ (315,555)	3,082
Total liabilities and stockholders' deficit and non-controlling interest	648,421	644,826
Eliminations
ASSETS
Cash and cash equivalents	0	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	(406,596)	(301,260)
Intercompany	0	0
Intangible assets, net	0	0
Total assets	(406,596)	(301,260)
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility, net of debt issue costs	0	0
Second lien loan, net of debt issue costs and 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	(3,770)	0
Members' deficit	197,387	188,138
Accumulated surplus	(341,250)	(202,281)
Total stockholders' deficit	(293,776)	(160,286)
Non-controlling interest	(112,820)	(140,974)
Total stockholders' deficit and non-controlling interest	(406,596)	(301,260)
Total liabilities and stockholders' deficit and non-controlling interest	(406,596)	(301,260)
Neff Rental LLC | Reportable Legal Entities
ASSETS
Cash and cash equivalents	900	287	205		190
Accounts receivable, net	64,943	70,328
Inventories	1,867	1,766
Rental equipment, net	462,084	457,470
Property and equipment, net	35,534	33,473
Prepaid expenses and other assets	8,203	5,587
Goodwill	60,644	60,599
Investment in Subsidiary	0	0
Intercompany	10,258	6,490
Intangible assets, net	14,246	15,314
Total assets	658,679	651,314
Liabilities
Accounts payable	15,851	18,948
Accrued expenses and other liabilities	35,074	31,412
Revolving credit facility, net of debt issue costs	222,531	250,472
Second lien loan, net of debt issue costs and original issue discount	468,860	471,193
Payable pursuant to tax receivable agreement	0	0
Deferred tax liability, net	0	0
Total liabilities	742,316	772,025
Stockholders' deficit
Additional paid-in capital	0	0
Retained earnings	0	0
Members' deficit	(197,387)	(188,138)
Accumulated surplus	113,750	67,427
Total stockholders' deficit	(83,637)	(120,711)
Non-controlling interest	0	0
Total stockholders' deficit and non-controlling interest	(83,637)	(120,711)
Total liabilities and stockholders' deficit and non-controlling interest	658,679	651,314
Neff LLC | Reportable Legal Entities
ASSETS
Cash and cash equivalents	0	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	113,750	67,427
Intercompany	0	0
Intangible assets, net	0	0
Total assets	113,750	67,427
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility, net of debt issue costs	0	0
Second lien loan, net of debt issue costs and 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	113,750	67,427
Total stockholders' deficit	113,750	67,427
Non-controlling interest	0	0
Total stockholders' deficit and non-controlling interest	113,750	67,427
Total liabilities and stockholders' deficit and non-controlling interest	113,750	67,427
Neff Holdings LLC | Reportable Legal Entities
ASSETS
Cash and cash equivalents	0	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	113,750	67,427
Intercompany	0	0
Intangible assets, net	0	0
Total assets	113,750	67,427
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility, net of debt issue costs	0	0
Second lien loan, net of debt issue costs and 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	113,750	67,427
Total stockholders' deficit	113,750	67,427
Non-controlling interest	0	0
Total stockholders' deficit and non-controlling interest	113,750	67,427
Total liabilities and stockholders' deficit and non-controlling interest	113,750	67,427
Neff Corporation | Reportable Legal Entities
ASSETS
Cash and cash equivalents	0	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	179,096	166,406
Intercompany	(10,258)	(6,490)
Intangible assets, net	0	0
Total assets	168,838	159,918
Liabilities
Accounts payable	0	0
Accrued expenses and other liabilities	0	0
Revolving credit facility, net of debt issue costs	0	0
Second lien loan, net of debt issue costs and original issue discount	0	0
Payable pursuant to tax receivable agreement	29,505	29,133
Deferred tax liability, net	8,325	9,458
Total liabilities	37,830	38,591
Stockholders' deficit
Additional paid-in capital	43,927	34,085
Retained earnings	26,540	17,190
Members' deficit	0	0
Accumulated surplus	0	0
Total stockholders' deficit	70,705	51,529
Non-controlling interest	60,303	69,798
Total stockholders' deficit and non-controlling interest	131,008	121,327
Total liabilities and stockholders' deficit and non-controlling interest	168,838	159,918
Class A Common Stock
Stockholders' deficit
Common stock	88	104
Class A Common Stock | Eliminations
Stockholders' deficit
Common stock	0	0
Class A Common Stock | Neff Rental LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Class A Common Stock | Neff LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Class A Common Stock | Neff Holdings LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Class A Common Stock | Neff Corporation | Reportable Legal Entities
Stockholders' deficit
Common stock	88	104
Class B Common Stock
Stockholders' deficit
Common stock	150	150
Class B Common Stock | Eliminations
Stockholders' deficit
Common stock		0
Class B Common Stock | Neff Rental LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Class B Common Stock | Neff LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Class B Common Stock | Neff Holdings LLC | Reportable Legal Entities
Stockholders' deficit
Common stock	0	0
Class B Common Stock | Neff Corporation | Reportable Legal Entities
Stockholders' deficit
Common stock	$ 150	$ 150

SUPPLEMENTAL CONSOLIDATING ST84

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Nov. 26, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues
Rental revenues											$ 360,125	$ 335,990	$ 324,099
Equipment sales											23,303	34,772	34,479
Parts and service											13,556	13,099	13,382
Total revenues		$ 102,273	$ 105,467	$ 99,660	$ 89,584	$ 106,124	$ 99,424	$ 94,227	$ 84,086		396,984	383,861	371,960
Cost of revenues
Cost of equipment sold											14,728	23,061	19,147
Depreciation of rental equipment											88,720	83,943	73,274
Cost of rental revenues											87,810	80,007	81,040
Cost of parts and service											7,592	7,598	8,180
Total cost of revenues											198,850	194,609	181,641
Gross profit		51,077	54,025	50,462	42,570	49,749	51,247	47,638	40,618		198,134	189,252	190,319
Other operating expenses
Selling, general and administrative expenses											96,888	90,531	81,990
Other depreciation and amortization											9,672	10,498	9,591
Transaction bonus											0	0	24,506
Total other operating expenses											106,560	101,029	116,087
Income from operations		24,856	26,930	24,481	15,307	24,126	25,717	22,513	15,867		91,574	88,223	74,232
Other expenses (income)
Interest expense											43,844	44,572	43,542
Loss on extinguishment of debt											0	0	20,241
Adjustment to tax receivable agreement											372	(2,424)	0
Loss on interest rate swaps											(1,287)	(2,265)	0
Total other expenses (income)		5,281	11,174	12,936	16,112	9,474	15,926	6,719	12,294		45,503	44,413	63,783
Income before income taxes											46,071	43,810	10,449
Equity earnings in subsidiaries											0	0	0
(Provision for) benefit from income taxes											(6,829)	(3,625)	5,359
Net income	$ 5,379	16,301	13,422	9,939	(420)	12,719	9,444	14,694	3,328	$ 10,429	39,242	40,185	15,808
Less: net income attributable to non-controlling interest		10,894	10,558	7,319	(269)	8,682	6,238	7,275	2,399		28,502	24,594	14,209
Net income attributable to Neff Corporation		$ 5,407	$ 2,864	$ 2,620	$ (151)	$ 4,037	$ 3,206	$ 7,419	$ 929		10,740	15,591	1,599
Eliminations
Revenues
Rental revenues											0	0	0
Equipment sales											0	0	0
Parts and service											0	0	0
Total revenues											0	0	0
Cost of revenues
Cost of equipment sold											0	0	0
Depreciation of rental equipment											0	0	0
Cost of rental revenues											0	0	0
Cost of parts and service											0	0	0
Total cost of revenues											0	0	0
Gross profit											0	0	0
Other operating expenses
Selling, general and administrative expenses											0	0	0
Other depreciation and amortization											0	0	0
Transaction bonus													0
Total other operating expenses											0	0	0
Income from operations											0	0	0
Other expenses (income)
Interest expense											0	0	0
Loss on extinguishment of debt													0
Adjustment to tax receivable agreement											0	0
Loss on interest rate swaps											0	0
Total other expenses (income)											0	0	0
Income before income taxes											0	0	0
Equity earnings in subsidiaries											(110,467)	(100,806)	(36,362)
(Provision for) benefit from income taxes											0	0	0
Net income											(110,467)	(100,806)	(36,362)
Less: net income attributable to non-controlling interest											0	0	(33,714)
Net income attributable to Neff Corporation											(110,467)	(100,806)	(2,648)
Neff Rental LLC | Reportable Legal Entities
Revenues
Rental revenues											360,125	335,990	324,099
Equipment sales											23,303	34,772	34,479
Parts and service											13,556	13,099	13,382
Total revenues											396,984	383,861	371,960
Cost of revenues
Cost of equipment sold											14,728	23,061	19,147
Depreciation of rental equipment											88,720	83,943	73,274
Cost of rental revenues											87,810	80,007	81,040
Cost of parts and service											7,592	7,598	8,180
Total cost of revenues											198,850	194,609	181,641
Gross profit											198,134	189,252	190,319
Other operating expenses
Selling, general and administrative expenses											96,888	90,531	81,990
Other depreciation and amortization											9,672	10,498	9,591
Transaction bonus													24,506
Total other operating expenses											106,560	101,029	116,087
Income from operations											91,574	88,223	74,232
Other expenses (income)
Interest expense											43,844	44,572	43,542
Loss on extinguishment of debt													20,241
Adjustment to tax receivable agreement											0	0
Loss on interest rate swaps											(1,287)	(2,265)
Total other expenses (income)											45,131	46,837	63,783
Income before income taxes											46,443	41,386	10,449
Equity earnings in subsidiaries											0	0	0
(Provision for) benefit from income taxes											(120)	414	6,408
Net income											46,323	41,800	16,857
Less: net income attributable to non-controlling interest											0	0	16,857
Net income attributable to Neff Corporation											46,323	41,800	0
Neff LLC | Reportable Legal Entities
Revenues
Rental revenues											0	0	0
Equipment sales											0	0	0
Parts and service											0	0	0
Total revenues											0	0	0
Cost of revenues
Cost of equipment sold											0	0	0
Depreciation of rental equipment											0	0	0
Cost of rental revenues											0	0	0
Cost of parts and service											0	0	0
Total cost of revenues											0	0	0
Gross profit											0	0	0
Other operating expenses
Selling, general and administrative expenses											0	0	0
Other depreciation and amortization											0	0	0
Transaction bonus													0
Total other operating expenses											0	0	0
Income from operations											0	0	0
Other expenses (income)
Interest expense											0	0	0
Loss on extinguishment of debt													0
Adjustment to tax receivable agreement											0	0
Loss on interest rate swaps											0	0
Total other expenses (income)											0	0	0
Income before income taxes											0	0	0
Equity earnings in subsidiaries											46,323	41,800	16,857
(Provision for) benefit from income taxes											0	0	0
Net income											46,323	41,800	16,857
Less: net income attributable to non-controlling interest											0	0	16,857
Net income attributable to Neff Corporation											46,323	41,800	0
Neff Holdings LLC | Reportable Legal Entities
Revenues
Rental revenues											0	0	0
Equipment sales											0	0	0
Parts and service											0	0	0
Total revenues											0	0	0
Cost of revenues
Cost of equipment sold											0	0	0
Depreciation of rental equipment											0	0	0
Cost of rental revenues											0	0	0
Cost of parts and service											0	0	0
Total cost of revenues											0	0	0
Gross profit											0	0	0
Other operating expenses
Selling, general and administrative expenses											0	0	0
Other depreciation and amortization											0	0	0
Transaction bonus													0
Total other operating expenses											0	0	0
Income from operations											0	0	0
Other expenses (income)
Interest expense											0	0	0
Loss on extinguishment of debt													0
Adjustment to tax receivable agreement											0	0
Loss on interest rate swaps											0	0
Total other expenses (income)											0	0	0
Income before income taxes											0	0	0
Equity earnings in subsidiaries											46,323	41,800	16,857
(Provision for) benefit from income taxes											0	0	0
Net income											46,323	41,800	16,857
Less: net income attributable to non-controlling interest											28,502	24,594	14,209
Net income attributable to Neff Corporation											17,821	17,206	2,648
Neff Corporation | Reportable Legal Entities
Revenues
Rental revenues											0	0	0
Equipment sales											0	0	0
Parts and service											0	0	0
Total revenues											0	0	0
Cost of revenues
Cost of equipment sold											0	0	0
Depreciation of rental equipment											0	0	0
Cost of rental revenues											0	0	0
Cost of parts and service											0	0	0
Total cost of revenues											0	0	0
Gross profit											0	0	0
Other operating expenses
Selling, general and administrative expenses											0	0	0
Other depreciation and amortization											0	0	0
Transaction bonus													0
Total other operating expenses											0	0	0
Income from operations											0	0	0
Other expenses (income)
Interest expense											0	0	0
Loss on extinguishment of debt													0
Adjustment to tax receivable agreement											372	(2,424)
Loss on interest rate swaps											0	0
Total other expenses (income)											372	(2,424)	0
Income before income taxes											(372)	2,424	0
Equity earnings in subsidiaries											17,821	17,206	2,648
(Provision for) benefit from income taxes											(6,709)	(4,039)	(1,049)
Net income											10,740	15,591	1,599
Less: net income attributable to non-controlling interest											0	0	0
Net income attributable to Neff Corporation											$ 10,740	$ 15,591	$ 1,599

SUPPLEMENTAL CONSOLIDATING ST85

SUPPLEMENTAL CONSOLIDATING STATEMENTS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	Nov. 26, 2014	Dec. 31, 2014	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Nov. 26, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash Flows from Operating Activities
Net income		$ 5,379	$ 16,301	$ 13,422	$ 9,939	$ (420)	$ 12,719	$ 9,444	$ 14,694	$ 3,328	$ 10,429	$ 39,242	$ 40,185	$ 15,808
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation												97,322	93,155	81,355
Amortization of debt issue costs												1,537	1,547	3,061
Amortization of intangible assets												1,070	1,286	1,510
Amortization of original issue discount												308	253	126
Gain on sale of equipment												(8,575)	(11,711)	(15,332)
Provision for bad debt												2,877	2,526	2,705
Equity-based compensation expense												2,000	1,249	883
Deferred income taxes												6,709	4,053	1,034
Loss on extinguishment of debt												0	0	20,241
Adjustment to tax receivable agreement												372	(2,424)	0
Unrealized loss on interest rate swap												319	1,880	0
Equity earnings in subsidiaries												0	0	0
Changes in operating assets and liabilities:
Accounts receivable												2,508	(6,316)	(13,482)
Inventories, prepaid expenses and other assets												(2,764)	1,205	(2,399)
Accounts payable												451	(1,362)	1,139
Accrued expenses and other liabilities												5,540	(3,312)	(2,563)
Net cash provided by operating activities												148,916	122,214	94,086
Cash Flows from Investing Activities
Purchases of rental equipment												(112,925)	(147,483)	(149,174)
Proceeds from sale of equipment												23,303	34,772	34,479
Purchases of property and equipment												(11,545)	(13,134)	(13,018)
Payments to Acquire Additional Interest in Subsidiaries														0
Payments to Acquire Businesses, Gross												0	(3,564)	0
Net cash used in investing activities												(101,167)	(129,409)	(127,713)
Cash Flows from Financing Activities
Repayments under revolving credit facility												(156,037)	(151,539)	(549,240)
Borrowings under revolving credit facility												128,837	159,939	515,240
Proceeds from second lien loan, net												0	0	572,125
Debt issue costs												(1,570)	0	(9,397)
Payments of Stock Issuance Costs	$ (6,204)											0	(283)	(6,204)
Common stock repurchases												(10,901)	(840)	0
Common unit sales/repurchases												0
Second Lien Loan prepayment												(3,349)	0	0
Distribution to member												(348)	0	(329,885)
Repayments of senior secured notes												0	0	(200,000)
Neff Holdings LLC stock option exercises												(3,770)	0	0
Repayments of Subordinated Debt												0	0	(96,000)
Proceeds from second lien loan, net												0	0	(7,218)
Prepayment premium on second lien loan												0	0	(1,920)
Proceeds from issuance of common units													0	0
Intercompany, Financing Activity												0	0	0
Net cash (used in) provided by financing activities												(47,138)	7,277	33,644
Proceeds from issuance of Class A common stock												0	0	146,143
Net increase in cash and cash equivalents												611	82	17
Cash and cash equivalents, beginning of year						289				207	190	289	207	190
Cash and cash equivalents, end of year		207	900				289					900	289	207
Eliminations
Cash Flows from Operating Activities
Net income												(110,467)	(100,806)	(36,362)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation												0	0	0
Amortization of debt issue costs												0	0	0
Amortization of intangible assets												0	0	0
Amortization of original issue discount												0	0	0
Gain on sale of equipment												0	0	0
Provision for bad debt												0	0	0
Equity-based compensation expense												0	0	0
Deferred income taxes												0	0	0
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement												0	0
Unrealized loss on interest rate swap												0	0
Equity earnings in subsidiaries												110,467	100,806	36,362
Changes in operating assets and liabilities:
Accounts receivable												0	0	0
Inventories, prepaid expenses and other assets												0	0	0
Accounts payable												0	0	0
Accrued expenses and other liabilities												0	0	0
Net cash provided by operating activities												0	0	0
Cash Flows from Investing Activities
Purchases of rental equipment												0	0	0
Proceeds from sale of equipment												0	0	0
Purchases of property and equipment												0	0	0
Payments to Acquire Additional Interest in Subsidiaries														146,143
Payments to Acquire Businesses, Gross													0
Net cash used in investing activities												0	0	146,143
Cash Flows from Financing Activities
Repayments under revolving credit facility												0	0	0
Borrowings under revolving credit facility												0	0	0
Proceeds from second lien loan, net														0
Debt issue costs												0		0
Payments of Stock Issuance Costs													0	0
Common stock repurchases												0	0
Common unit sales/repurchases												0
Second Lien Loan prepayment												0
Distribution to member												0		0
Repayments of senior secured notes														0
Neff Holdings LLC stock option exercises												0
Repayments of Subordinated Debt														0
Proceeds from second lien loan, net														0
Prepayment premium on second lien loan														0
Proceeds from issuance of common units													0	(146,143)
Intercompany, Financing Activity												0	0	0
Net cash (used in) provided by financing activities												0	0	(146,143)
Proceeds from issuance of Class A common stock														0
Net increase in cash and cash equivalents												0	0	0
Cash and cash equivalents, beginning of year						0				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												46,323	41,800	16,857
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation												97,322	93,155	81,355
Amortization of debt issue costs												1,537	1,547	3,061
Amortization of intangible assets												1,070	1,286	1,510
Amortization of original issue discount												308	253	126
Gain on sale of equipment												(8,575)	(11,711)	(15,332)
Provision for bad debt												2,877	2,526	2,705
Equity-based compensation expense												2,000	1,249	883
Deferred income taxes												0	0	0
Loss on extinguishment of debt														20,241
Adjustment to tax receivable agreement												0	0
Unrealized loss on interest rate swap												319	1,880
Equity earnings in subsidiaries												0	0	0
Changes in operating assets and liabilities:
Accounts receivable												2,508	(6,316)	(13,482)
Inventories, prepaid expenses and other assets												(2,764)	1,205	(2,399)
Accounts payable												451	(1,362)	1,139
Accrued expenses and other liabilities												5,540	(3,297)	(2,578)
Net cash provided by operating activities												148,916	122,215	94,086
Cash Flows from Investing Activities
Purchases of rental equipment												(112,925)	(147,483)	(149,174)
Proceeds from sale of equipment												23,303	34,772	34,479
Purchases of property and equipment												(11,545)	(13,134)	(13,018)
Payments to Acquire Additional Interest in Subsidiaries														0
Payments to Acquire Businesses, Gross													(3,564)
Net cash used in investing activities												(101,167)	(129,409)	(127,713)
Cash Flows from Financing Activities
Repayments under revolving credit facility												(156,037)	(151,539)	(549,240)
Borrowings under revolving credit facility												128,837	159,939	515,240
Proceeds from second lien loan, net														572,125
Debt issue costs												(1,570)		(9,397)
Payments of Stock Issuance Costs													0	0
Common stock repurchases												0	0
Common unit sales/repurchases												(10,901)
Second Lien Loan prepayment												(3,349)
Distribution to member												(348)		(329,885)
Repayments of senior secured notes														(200,000)
Neff Holdings LLC stock option exercises												0
Repayments of Subordinated Debt														(96,000)
Proceeds from second lien loan, net														(7,218)
Prepayment premium on second lien loan														(1,920)
Proceeds from issuance of common units													(840)	146,143
Intercompany, Financing Activity												(3,768)	(284)	(6,206)
Net cash (used in) provided by financing activities												(47,136)	7,276	33,642
Proceeds from issuance of Class A common stock														0
Net increase in cash and cash equivalents												613	82	15
Cash and cash equivalents, beginning of year						287				205	190	287	205	190
Cash and cash equivalents, end of year		205	900				287					900	287	205
Neff LLC | Reportable Legal Entities
Cash Flows from Operating Activities
Net income												46,323	41,800	16,857
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation												0	0	0
Amortization of debt issue costs												0	0	0
Amortization of intangible assets												0	0	0
Amortization of original issue discount												0	0	0
Gain on sale of equipment												0	0	0
Provision for bad debt												0	0	0
Equity-based compensation expense												0	0	0
Deferred income taxes												0	0	0
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement												0	0
Unrealized loss on interest rate swap												0	0
Equity earnings in subsidiaries												(46,323)	(41,800)	(16,857)
Changes in operating assets and liabilities:
Accounts receivable												0	0	0
Inventories, prepaid expenses and other assets												0	0	0
Accounts payable												0	0	0
Accrued expenses and other liabilities												0	0	0
Net cash provided by operating activities												0	0	0
Cash Flows from Investing Activities
Purchases of rental equipment												0	0	0
Proceeds from sale of equipment												0	0	0
Purchases of property and equipment												0	0	0
Payments to Acquire Additional Interest in Subsidiaries														0
Payments to Acquire Businesses, Gross													0
Net cash used in investing activities												0	0	0
Cash Flows from Financing Activities
Repayments under revolving credit facility												0	0	0
Borrowings under revolving credit facility												0	0	0
Proceeds from second lien loan, net														0
Debt issue costs												0		0
Payments of Stock Issuance Costs													0	0
Common stock repurchases												0	0
Common unit sales/repurchases												0
Second Lien Loan prepayment												0
Distribution to member												0		0
Repayments of senior secured notes														0
Neff Holdings LLC stock option exercises												0
Repayments of Subordinated Debt														0
Proceeds from second lien loan, net														0
Prepayment premium on second lien loan														0
Proceeds from issuance of common units													0	0
Intercompany, Financing Activity												0	0	0
Net cash (used in) provided by financing activities												0	0	0
Proceeds from issuance of Class A common stock														0
Net increase in cash and cash equivalents												0	0	0
Cash and cash equivalents, beginning of year						0				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												46,323	41,800	16,857
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation												0	0	0
Amortization of debt issue costs												0	0	0
Amortization of intangible assets												0	0	0
Amortization of original issue discount												0	0	0
Gain on sale of equipment												0	0	0
Provision for bad debt												0	0	0
Equity-based compensation expense												0	0	0
Deferred income taxes												0	0	0
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement												0	0
Unrealized loss on interest rate swap												0	0
Equity earnings in subsidiaries												(46,323)	(41,800)	(16,857)
Changes in operating assets and liabilities:
Accounts receivable												0	0	0
Inventories, prepaid expenses and other assets												0	0	0
Accounts payable												0	0	0
Accrued expenses and other liabilities												0	0	0
Net cash provided by operating activities												0	0	0
Cash Flows from Investing Activities
Purchases of rental equipment												0	0	0
Proceeds from sale of equipment												0	0	0
Purchases of property and equipment												0	0	0
Payments to Acquire Additional Interest in Subsidiaries														0
Payments to Acquire Businesses, Gross													0
Net cash used in investing activities												0	0	0
Cash Flows from Financing Activities
Repayments under revolving credit facility												0	0	0
Borrowings under revolving credit facility												0	0	0
Proceeds from second lien loan, net														0
Debt issue costs												0		0
Payments of Stock Issuance Costs													0	0
Common stock repurchases												0	0
Common unit sales/repurchases												0
Second Lien Loan prepayment												0
Distribution to member												0		0
Repayments of senior secured notes														0
Neff Holdings LLC stock option exercises												0
Repayments of Subordinated Debt														0
Proceeds from second lien loan, net														0
Prepayment premium on second lien loan														0
Proceeds from issuance of common units													0	0
Intercompany, Financing Activity												0	0	0
Net cash (used in) provided by financing activities												0	0	0
Proceeds from issuance of Class A common stock														0
Net increase in cash and cash equivalents												0	0	0
Cash and cash equivalents, beginning of year						0				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												10,740	15,591	1,599
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation												0	0	0
Amortization of debt issue costs												0	0	0
Amortization of intangible assets												0	0	0
Amortization of original issue discount												0	0	0
Gain on sale of equipment												0	0	0
Provision for bad debt												0	0	0
Equity-based compensation expense												0	0	0
Deferred income taxes												6,709	4,053	1,034
Loss on extinguishment of debt														0
Adjustment to tax receivable agreement												372	(2,424)
Unrealized loss on interest rate swap												0	0
Equity earnings in subsidiaries												(17,821)	(17,206)	(2,648)
Changes in operating assets and liabilities:
Accounts receivable												0	0	0
Inventories, prepaid expenses and other assets												0	0	0
Accounts payable												0	0	0
Accrued expenses and other liabilities												0	(15)	15
Net cash provided by operating activities												0	(1)	0
Cash Flows from Investing Activities
Purchases of rental equipment												0	0	0
Proceeds from sale of equipment												0	0	0
Purchases of property and equipment												0	0	0
Payments to Acquire Additional Interest in Subsidiaries														(146,143)
Payments to Acquire Businesses, Gross													0
Net cash used in investing activities												0	0	(146,143)
Cash Flows from Financing Activities
Repayments under revolving credit facility												0	0	0
Borrowings under revolving credit facility												0	0	0
Proceeds from second lien loan, net														0
Debt issue costs												0		0
Payments of Stock Issuance Costs													(283)	(6,204)
Common stock repurchases												(10,901)	(840)
Common unit sales/repurchases												10,901
Second Lien Loan prepayment												0
Distribution to member												0		0
Repayments of senior secured notes														0
Neff Holdings LLC stock option exercises												(3,770)
Repayments of Subordinated Debt														0
Proceeds from second lien loan, net														0
Prepayment premium on second lien loan														0
Proceeds from issuance of common units													840	0
Intercompany, Financing Activity												3,768	284	6,206
Net cash (used in) provided by financing activities												(2)	1	146,145
Proceeds from issuance of Class A common stock														146,143
Net increase in cash and cash equivalents												(2)	0	2
Cash and cash equivalents, beginning of year						$ 2				$ 2	$ 0	2	2	0
Cash and cash equivalents, end of year		$ 2	$ 0				$ 2					$ 0	$ 2	$ 2