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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Feb. 24, 2014	Jun. 28, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	HEES
Entity Registrant Name	H&E Equipment Services, Inc.
Entity Central Index Key	0001339605
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		35,210,778
Entity Public Float			$ 634,349,012

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets
Cash	$ 17,607	$ 8,894
Receivables, net of allowance for doubtful accounts of $3,651 and $4,593, respectively	131,970	141,667
Inventories, net of reserves for obsolescence of $647 and $618, respectively	111,640	79,970
Prepaid expenses and other assets	6,024	5,207
Rental equipment, net of accumulated depreciation of $309,944 and $296,920, respectively	688,710	583,349
Property and equipment, net of accumulated depreciation and amortization of $75,994 and $68,101, respectively	98,503	86,189
Deferred financing costs, net of accumulated amortization of $10,176 and $9,423, respectively	4,689	5,049
Goodwill	31,197	32,074
Total assets	1,090,340	942,399
Liabilities:
Amounts due on senior secured credit facility	102,460	157,719
Accounts payable	67,779	36,119
Manufacturer flooring plans payable	49,062	50,839
Dividends payable	633	1,488
Accrued expenses payable and other liabilities	54,439	50,522
Senior unsecured notes (net of unaccreted discount of $1,454 and $8,935, respectively)	628,546	521,065
Capital leases payable	2,278	2,447
Deferred income taxes	88,291	71,589
Deferred compensation payable	2,040	1,975
Total liabilities	995,528	893,763
Commitments and Contingencies (Note 12)
Stockholders' equity:
Preferred stock, $0.01 par value, 25,000,000 shares authorized; no shares issued
Common stock, $0.01 par value, 175,000,000 shares authorized; 39,023,594 and 38,917,619 shares issued at December 31, 2013 and 2012, respectively, and 35,200,398 and 35,141,870 shares outstanding at December 31, 2013 and 2012, respectively	389	388
Additional paid-in capital	215,775	212,850
Treasury stock at cost, 3,823,196 and 3,775,749 shares of common stock held at December 31, 2013 and 2012, respectively	(58,468)	(57,578)
Retained deficit	(62,884)	(107,024)
Total stockholders' equity	94,812	48,636
Total liabilities and stockholders' equity	$ 1,090,340	$ 942,399

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivables	$ 3,651	$ 4,593
Reserves for obsolescence inventories	647	618
Accumulated depreciation, rental equipment	309,944	296,920
Accumulated depreciation and amortization, property and equipment	75,994	68,101
Accumulated amortization, deferred financing costs	10,176	9,423
Unaccreted discount, net	$ 1,454	$ 8,935
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	39,023,594	38,917,619
Common stock, shares outstanding	35,200,398	35,141,870
Treasury stock, shares	3,823,196	3,775,749

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Equipment rentals									$ 338,935	$ 288,641	$ 228,038
New equipment sales									294,768	241,721	220,211
Used equipment sales									141,560	104,563	85,347
Parts sales									103,174	99,621	94,511
Services revenues									56,694	56,554	53,954
Other									52,625	46,215	38,490
Total revenues	$ 259,579	$ 270,449	$ 245,340	$ 212,388	$ 250,117	$ 204,509	$ 209,024	$ 173,665	987,756	837,315	720,551
Cost of revenues:
Rental depreciation									121,948	102,966	86,781
Rental expense									55,338	50,052	46,599
New equipment sales									262,887	214,197	196,152
Used equipment sales									100,693	73,988	65,042
Parts sales									74,241	72,323	69,222
Services revenues									21,034	21,977	21,024
Other									49,779	44,510	43,028
Total cost of revenues									685,920	580,013	527,848
Gross profit									301,836	257,302	192,703
Selling, general and administrative expenses									189,062	169,653	153,354
Gain from sales of property and equipment, net									2,549	1,592	793
Income from operations	33,763	33,932	28,912	18,716	28,458	25,035	23,477	12,271	115,323	89,241	40,142
Other income (expense):
Interest expense									(51,404)	(35,541)	(28,727)
Loss on early extinguishment of debt						(10,200)				(10,180)
Other, net									1,228	928	726
Total other expense, net									(50,176)	(44,793)	(28,001)
Income before provision for income taxes	21,192	20,976	16,028	6,951	16,762	5,273	16,655	5,758	65,147	44,448	12,141
Provision for income taxes									21,007	15,612	3,215
Net income	$ 14,601	$ 13,953	$ 10,809	$ 4,777	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 44,140	$ 28,836	$ 8,926
Net income per common share:
Basic	$ 0.42	$ 0.40	$ 0.31	$ 0.14	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 1.26	$ 0.83	$ 0.26
Diluted	$ 0.41	$ 0.40	$ 0.31	$ 0.14	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 1.26	$ 0.82	$ 0.26
Weighted average common shares outstanding:
Basic									35,041	34,890	34,759
Diluted									35,146	34,978	34,887

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings (Deficit) [Member]
Beginning balances at Dec. 31, 2010	$ 254,250	$ 386	$ 209,111	$ (56,330)	$ 101,083
Beginning balances, shares at Dec. 31, 2010		38,699,666
Stock-based compensation	1,327		1,327
Tax benefits associated with stock-based awards	257		257
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		109,275
Repurchases of 42,016, 46,064 and 40,109 shares of restricted common stock in 31 December 2011, 2012 and 2013 respectively	(554)			(554)
Net income	8,926				8,926
Ending Balance at Dec. 31, 2011	264,207	$ 387	210,695	(56,884)	110,009
Balance, Shares at Dec. 31, 2011		38,808,941
Stock-based compensation	1,862		1,862
Tax benefits associated with stock-based awards	293		293
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		108,678
Repurchases of 42,016, 46,064 and 40,109 shares of restricted common stock in 31 December 2011, 2012 and 2013 respectively	(694)			(694)
Cash dividend on common stock ($7.00 per share)	(245,869)				(245,869)
Net income	28,836				28,836
Ending Balance at Dec. 31, 2012	$ 48,636	$ 388	212,850	(57,578)	(107,024)
Balance, Shares at Dec. 31, 2012	38,917,619	38,917,619
Stock-based compensation	$ 2,618		2,618
Tax benefits associated with stock-based awards	307		307
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		105,975
Repurchases of 42,016, 46,064 and 40,109 shares of restricted common stock in 31 December 2011, 2012 and 2013 respectively	(890)			(890)
Net income	44,140				44,140
Ending Balance at Dec. 31, 2013	$ 94,812	$ 389	$ 215,775	$ (58,468)	$ (62,884)
Balance, Shares at Dec. 31, 2013	39,023,594	39,023,594

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Repurchase of restricted common stock, shares	40,109	46,064	42,016
Dividend per share paid		$ 7.00
Treasury Stock [Member]
Repurchase of restricted common stock, shares	40,109	46,064	42,016
Retained Earnings (Deficit) [Member]
Dividend per share paid		$ 7.00

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 44,140	$ 28,836	$ 8,926
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment	16,955	13,481	12,255
Depreciation of rental equipment	121,948	102,966	86,781
Amortization of deferred financing costs	1,094	1,555	1,388
Accretion of note discount, net of premium amortization	231
Amortization of intangible assets		66	362
Provision for losses on accounts receivable	3,194	3,480	3,182
Provision for inventory obsolescence	220	126	210
Provision for deferred income taxes	16,702	12,973	2,697
Stock-based compensation expense	2,618	1,862	1,327
Loss on early extinguishment of debt		10,180
Gain from sales of property and equipment, net	(2,549)	(1,592)	(793)
Gain from sales of rental equipment, net	(38,575)	(29,559)	(18,788)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill	877	1,944
Changes in operating assets and liabilities:
Receivables	6,503	(39,808)	(9,382)
Inventories	(67,754)	(43,137)	(21,561)
Prepaid expenses and other assets	(815)	16	3,457
Accounts payable	31,659	(26,886)	4,569
Manufacturer flooring plans payable	(1,777)	(7,479)	(16,740)
Accrued expenses payable and other liabilities	3,916	12,032	2,491
Deferred compensation payable	65	(33)	4
Net cash provided by operating activities	138,652	41,023	60,385
Cash flows from investing activities:
Purchases of property and equipment	(29,479)	(37,361)	(18,433)
Purchases of rental equipment	(267,465)	(268,229)	(127,235)
Proceeds from sales of property and equipment	2,759	2,058	1,382
Proceeds from sales of rental equipment	114,595	90,542	63,358
Net cash used in investing activities	(179,590)	(212,990)	(80,928)
Cash flows from financing activities:
Excess tax benefit from stock-based awards	307	293	257
Purchases of treasury stock	(890)	(694)	(554)
Borrowings on senior secured credit facility	1,058,990	1,032,285	557,884
Payments on senior secured credit facility	(1,114,249)	(890,621)	(541,829)
Payments of deferred financing costs	(733)	(3,227)
Dividend paid	(855)	(244,381)
Principal payments on senior unsecured notes		(257,576)
Proceeds from issuance of senior unsecured notes	107,250	520,725
Payments of capital lease obligations	(169)	(158)	(149)
Net cash provided by (used in) financing activities	49,651	156,646	15,609
Net increase (decrease) in cash	8,713	(15,321)	(4,934)
Cash, beginning of year	8,894	24,215	29,149
Cash, end of year	17,607	8,894	24,215
Non-cash asset purchases:
Assets transferred from new and used inventory to rental fleet	35,864	28,192	28,356
Cash paid during the year for:
Interest	49,252	29,664	27,345
Income taxes paid, net of refunds received	$ 2,479	$ 347	$ (1,694)

Organization and Nature of Operations

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Organization and Nature of Operations

(1)

Organization and Nature of Operations

Organization

Prior to our initial public offering in February 2006, our business was conducted through H&E Equipment Services L.L.C. (“H&E LLC”). In connection with our initial public offering, we converted H&E LLC, a Louisiana limited liability company and the wholly-owned operating subsidiary of H&E Holding L.L.C. (“Holdings”), into H&E Equipment Services, Inc., a Delaware corporation. In order to have an operating Delaware corporation as the issuer of our initial public offering, immediately prior to the closing of the initial public offering, on February 3, 2006, H&E LLC and Holdings merged with and into us (H&E Equipment Services, Inc.), with us surviving the reincorporation merger as the operating company. Effective February 3, 2006, H&E LLC and Holdings no longer existed under operation of law pursuant to the reincorporation merger. In these transactions (collectively, the “Reorganization Transactions”), holders of preferred limited liability company interests and holders of common limited liability company interests in Holdings received shares of our common stock.

Nature of Operations

As one of the largest integrated equipment services companies in the United States focused on heavy construction and industrial equipment, we rent, sell and provide parts and service support for four core categories of specialized equipment: (1) hi-lift or aerial work platform equipment; (2) cranes; (3) earthmoving equipment; and (4) industrial lift trucks. By providing equipment sales, rental, on-site parts, and repair and maintenance functions under one roof, we are a one-stop provider for our customers’ varied equipment needs. This full-service approach provides us with multiple points of customer contact, enables us to maintain a high quality rental fleet, as well as an effective distribution channel for fleet disposal, and provides cross-selling opportunities among our new and used equipment sales, rental, parts sales and services operations.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2)

Summary of Significant Accounting Policies

Principles of Consolidation and Basis of Presentation

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

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

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

Use of Estimates

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

Revenue Recognition

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

Inventories

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

Long-lived Assets, Goodwill and Intangible Assets

Rental Equipment

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

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

Property and Equipment

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

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

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


Category	Estimated Useful Life

Transportation equipment		5 years
Buildings		39 years
Office equipment		5 years
Computer equipment		3 years
Machinery and equipment		7 years

In accordance with ASC 360, Property, Plant and Equipment (“ASC 360”), when events or changes in circumstances indicate that the carrying amount of our rental fleet and property and equipment might not be recoverable, the expected future undiscounted cash flows from the assets are estimated and compared with the carrying amount of the assets. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the assets, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the assets with their carrying amounts. Fair value is determined based on discounted cash flows or appraised values, as appropriate. We did not record any impairment losses related to our rental equipment or property and equipment during 2013, 2012 or 2011.

Goodwill

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

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

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

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

To determine if any of our reporting units are impaired under the prescribed two-step goodwill test, we must determine whether the fair value of each of our reporting units is greater than their respective carrying value. If the fair value of a reporting unit is less than its carrying value, then the implied fair value of goodwill must be calculated and compared to its carrying value to measure the amount of impairment. The implied fair value of goodwill is calculated by allocating the fair value of the reporting unit to all assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination (purchase price allocation). The excess of the fair value of the reporting unit over the amounts assigned is the implied fair value of goodwill. If the carrying amount of the goodwill exceeds the implied fair value of goodwill, an impairment loss is recognized for the excess amount. We determine the fair value of our reporting units using a discounted cash flow analysis or by applying various market multiples or a combination thereof. There were no impairment charges for the years ended December 31, 2011, 2012 or 2013.

The changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2013 and 2012 were as follows (amounts in thousands):


	Equipment Rentals Component 2			Used Equipment Sales			Parts Sales			Total
Balance at January 1, 2011	$	20,427		$	6,712		$	6,880		$	34,019
Reductions⁽¹⁾		(1,201	)		(401	)		(343	)		(1,945	)

Balance at December 31, 2012		19,226			6,311			6,537			32,074
Reductions⁽¹⁾		(526	)		(174	)		(177	)		(877	)

Balance at December 31, 2013	$	18,700		$	6,137		$	6,360		$	31,197

⁽¹⁾	Writedown of goodwill for tax-deductible goodwill in excess of book goodwill.

Closed Branch Facility Charges

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

We closed three branches during the year ended December 31, 2011, one branch during 2012 and one branch during 2013 in markets where long-term prospects did not support continued operations. Under ASC 420, Exit or Disposal Cost Obligations (“ASC 420”), exit costs include, but are not limited to, the following: (a) one-time termination benefits; (b) contract termination costs, including costs that will continue to be incurred under operating leases that have no future economic benefit; and (c) other associated costs. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the period in which the liability is incurred, except for one-time termination benefits that are incurred over time. Although we do not expect to incur material charges related to branch closures, additional charges are possible to the extent that actual future settlements differ from our estimates of such costs. Costs incurred for the closed branches in 2011, 2012 and 2013 did not have a material impact on the Company’s consolidated financial statements. As of the date of this Annual Report on Form 10-K, the Company has not identified any other branch facilities with a more than likely probability of closing where the associated costs pursuant to ASC 420 are expected to be material.

Deferred Financing Costs and Initial Purchasers’ Discounts

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

Reserves for Claims

We are exposed to various claims relating to our business, including those for which we provide self-insurance. Claims for which we self-insure include: (1) workers compensation claims; (2) general liability claims by third parties for injury or property damage caused by our equipment or personnel; (3) automobile liability claims; and (4) employee health insurance claims. These types of claims may take a substantial amount of time to resolve and, accordingly, the ultimate liability associated with a particular claim, including claims incurred but not reported as of a period-end reporting date, may not be known for an extended period of time. Our methodology for developing self-insurance reserves is based on management estimates and independent third party actuarial estimates. Our estimation process considers, among other matters, the cost of known claims over time, cost inflation and incurred but not reported claims. These estimates may change based on, among other things, changes in our claim history or receipt of additional information relevant to assessing the claims. Further, these estimates may prove to be inaccurate due to factors such as adverse judicial determinations or other claim settlements at higher than estimated amounts. Accordingly, we may be required to increase or decrease our reserve levels. At December 31, 2013, our claims reserves related to workers compensation, general liability and automobile liability, which are included in “Accrued expenses and other liabilities” in our consolidated balance sheets, totaled $3.5 million and our health insurance reserves totaled $1.4 million. At December 31, 2012, our claims reserves related to workers compensation, general liability and automobile liability totaled $3.5 million and our health insurance reserves totaled $1.4 million.

Sales Taxes

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

Advertising

Advertising costs are expensed as incurred and totaled $0.6 million, $0.6 million and $0.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Shipping and Handling Fees and Costs

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

Income Taxes

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

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

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

Fair Value of Financial Instruments

Fair value is defined as the amount that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The FASB fair value measurement guidance established a fair value hierarchy that prioritizes the inputs used to measure fair value. The three broad levels of the fair value hierarchy are as follows:

Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities

Level 2 – Quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly

Level 3 – Unobservable inputs for which little or no market data exists, therefore requiring a company to develop its own assumptions

The carrying value of financial instruments reported in the accompanying consolidated balance sheets for cash, accounts receivable, accounts payable and accrued expenses payable and other liabilities approximate fair value due to the immediate or short-term nature or maturity of these financial instruments. The fair value of our letter of credit is based on fees currently charged for similar agreements. The carrying amounts and fair values of our other financial instruments subject to fair value disclosures as of December 31, 2013 and 2012 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.


	December 31, 2013
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	49,062	$	42,686
Senior unsecured notes with interest computed at 7.0% (Level 1)		630,000		686,700
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,278		1,717
Letter of credit (Level 3)		—		146


	December 31, 2012
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	50,839	$	44,232
Senior unsecured notes with interest computed at 7.0% (Level 1)		530,000		564,450
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,447		1,919
Letter of credit (Level 3)		—		162

During 2013 and 2012, there were no transfers of financial assets or liabilities in or out of Level 1, Level 2 or Level 3 of the fair value heirarchy.

Concentrations of Credit and Supplier Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of trade accounts receivable. Credit risk can be negatively impacted by adverse changes in the economy or by disruptions in the credit markets. However, we believe that credit risk with respect to trade accounts receivable is somewhat mitigated by our large number of geographically diverse customers and our credit evaluation procedures. Although generally no collateral is required, when feasible, mechanics’ liens are filed and personal guarantees are signed to protect the Company’s interests. We maintain reserves for potential losses.

We record trade accounts receivables at sales value and establish specific reserves for certain customer accounts identified as known collection problems due to insolvency, disputes or other collection issues. The amounts of the specific reserves estimated by management are based on the following assumptions and variables: the customer’s financial position, age of the customer’s receivables and changes in payment schedules. In addition to the specific reserves, management establishes a non-specific allowance for doubtful accounts by applying specific percentages to the different receivable aging categories (excluding the specifically reserved accounts). The percentage applied against the aging categories increases as the accounts become further past due. The allowance for doubtful accounts is charged with the write-off of uncollectible customer accounts.

We purchase a significant amount of equipment from the same manufacturers with whom we have distribution agreements. During the year ended December 31, 2013, we purchased approximately 65% from three manufacturers (Grove/Manitowoc, Komatsu, and Genie Industries (Terex)) providing our rental and sales equipment. We believe that while there are alternative sources of supply for the equipment we purchase in each of the principal product categories, termination of one or more of our relationships with any of our major suppliers of equipment could have a material adverse effect on our business, financial condition or results of operation if we were unable to obtain adequate or timely rental and sales equipment.

Earnings per Share

Earnings per common share for the years ended December 31, 2013, 2012 and 2011 are based on the weighted average number of common shares outstanding during the period. The effects of potentially dilutive securities that are anti-dilutive are not included in the computation of dilutive income per share. The following table sets forth the computation of basic and diluted net income per common share for the years ended December 31, (amounts in thousands, except per share amounts):


	2013		2012		2011
Basic net income per share:
Net income	$	44,140	$	28,836	$	8,926
Weighted average number of common shares outstanding		35,041		34,890		34,759
Net income per common share — basic	$	1.26	$	0.83	$	0.26

Diluted net income per share:
Net income	$	44,140	$	28,836	$	8,926
Weighted average number of common shares outstanding		35,041		34,890		34,759
Effect of dilutive securities:
Effect of dilutive non-vested stock		105		88		128

Weighted average number of common shares outstanding — diluted		35,146		34,978		34,887
Net income per common share — diluted	$	1.26	$	0.82	$	0.26

Common shares excluded from the denominator as anti-dilutive:
Stock options		—		51		51
Non-vested stock		1		65		—

Stock-Based Compensation

We adopted our 2006 Stock-Based Incentive Compensation Plan (the “Stock Incentive Plan”) in January 2006 prior to our initial public offering of common stock. The Stock Incentive Plan was further amended and restated with the approval of our stockholders at the 2006 annual meeting of the stockholders of the Company to provide for the inclusion of non-employee directors as persons eligible to receive awards under the Stock Incentive Plan. Prior to the adoption of the Stock Incentive Plan in January 2006, no share-based payment arrangements existed. The Stock Incentive Plan is administered by the Compensation Committee of our Board of Directors, which selects persons eligible to receive awards and determines the number of shares and/or options subject to each award, the terms, conditions, performance measures, if any, and other provisions of the award. Under the Stock Incentive Plan, we may offer deferred shares or restricted shares of our common stock and grant options, including both incentive stock options and nonqualified stock options, to purchase shares of our common stock. Shares available for future stock-based payment awards under our Stock Incentive Plan were 3,614,426 shares of common stock as of December 31, 2013.

We account for our stock-based compensation plan using the fair value recognition provisions of ASC 718, Stock Compensation (“ASC 718”). Under the provisions of ASC 718, stock-based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite employee service period (generally the vesting period of the grant).

Non-vested Stock

From time to time, we issue shares of non-vested stock typically with vesting terms of three years. The following table summarizes our non-vested stock activity for the years ended December 31, 2013 and 2012:


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2012		278,634		$	10.77
Granted		108,678		$	15.16
Vested		(151,416	)	$	9.48
Forfeited		(5,481	)	$	12.35

Non-vested stock at December 31, 2012		230,415		$	13.65
Granted		86,911		$	21.83
Vested		(122,121	)	$	12.37
Forfeited		(7,338	)	$	15.35

Non-vested stock at December 31, 2013		187,867		$	18.21

As of December 31, 2013, we had unrecognized compensation expense of approximately $2.9 million related to non-vested stock award payments that we expect to be recognized over a weighted average period of 1.9 years.

The following table summarizes compensation expense related to stock-based awards included in selling, general and administrative expenses in the accompanying consolidated statements of operations for the years ended December 31, (amounts in thousands):


	2013		2012		2011
Compensation expense	$	2,618	$	1,806	$	1,328

We receive a tax deduction when non-vested stock vests at a higher value than the value used to recognize compensation expense at the date of grant. In accordance with ASC 718, we are required to report excess tax benefits from the award of equity instruments as financing cash flows. Excess tax benefits will be recorded when a deduction reported for tax return purposes for an award of equity instruments exceeds the cumulative compensation cost for the instruments recognized for financial reporting purposes.

Stock Options

No stock options were granted during 2013, 2012 or 2011. At December 31, 2013, we had no unrecognized compensation expense related to prior stock option awards.


	2013		2012		2011
Compensation expense	$	—	$	56	$	—

The following table represents stock option activity for the years ended December 31, 2013 and 2012:


	Number of Shares		Weighted Average Exercise Price⁽¹⁾		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2012		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2012		51,000	$	17.80		3.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2013		51,000	$	17.80		2.5

Options exercisable at December 31, 2013		51,000	$	17.80		2.5

⁽¹⁾	Weighted average exercise prices shown above include a reduction of $7.00 per share to reflect the equitable adjustment to the exercise prices in connection with the declaration and payment of a special, one-time cash dividend of $7.00 per share in the third quarter of 2012.

In connection with the Company’s payment of the special, one-time cash dividend of $7.00 per share in 2012, the exercise prices of all outstanding stock options grants were adjusted downward by $7.00 per share. The modification of stock options resulted in an additional $0.1 million of stock compensation expense.

The aggregate intrinsic value of our outstanding and exercisable options at December 31, 2013 was approximately $0.6 million.

We receive a tax deduction for stock option exercises during the period in which the options are exercised, generally for the excess of the price at which the stock is sold over the exercise price of the options.

Purchases of Company Common Stock

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

Segment Reporting

We have determined in accordance with ASC 280, Segment Reporting (“ASC 280”) that we have five reportable segments. We derive our revenues from five principal business activities: (1) equipment rentals; (2) new equipment sales; (3) used equipment sales; (4) parts sales; and (5) repair and maintenance services. These segments are based upon how we allocate resources and assess performance. See note 17 to the consolidated financial statements regarding our segment information.

Recent Accounting Pronouncements

There are no recently issued accounting pronouncements that are expected to affect the Company’s financial reporting.

Receivables

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Receivables

(3)

Receivables

Receivables consisted of the following at December 31, (amounts in thousands):


	2013			2012
Trade receivables	$	130,199		$	141,698
Unbilled rental revenue		5,290			4,465
Income tax receivables		116			93
Other		16			4

		135,621			146,260
Less allowance for doubtful accounts		(3,651	)		(4,593	)

Total receivables, net	$	131,970		$	141,667

We charge off customer account balances when we have exhausted reasonable collection efforts and determined that the likelihood of collection is remote.

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

(4)

Inventories

Inventories consisted of the following at December 31, (amounts in thousands):


	2013		2012
New equipment	$	89,833	$	55,798
Used equipment		5,558		8,643
Parts, supplies and other		16,249		15,529

Total inventories, net	$	111,640	$	79,970

The above amounts are net of reserves for inventory obsolescence at December 31, 2013 and 2012 totaling $0.6 million and $0.6 million, respectively.

Property and Equipment

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property and Equipment

(5)

Property and Equipment

Net property and equipment consisted of the following at December 31, (amounts in thousands):


	2013			2012
Land	$	6,833		$	6,833
Transportation equipment		60,987			52,816
Building and leasehold improvements		39,253			32,419
Office and computer equipment		46,556			44,288
Machinery and equipment		10,757			9,159
Property under capital leases		3,217			3,217
Construction in progress		6,894			5,558

		174,497			154,290
Less accumulated depreciation and amortization		(75,994	)		(68,101	)

Total net property and equipment	$	98,503		$	86,189

Total depreciation and amortization on property and equipment was $17.0 million, $13.5 million and $12.3 million for the years ended December 31, 2013, 2012 and 2011, respectively. Included in the office and computer equipment category above at December 31, 2013 and 2012 is approximately $26.9 million of capitalized costs, including $0.6 million, of capitalized interest, related to the implementation of our enterprise resource planning system. Unamortized computer software costs related to the enterprise resource planning system at December 31, 2013 and 2012 was $11.4 million and $15.3 million, respectively, while related amortization expense in 2013 and 2012 totaled approximately $3.8 million each year. The enterprise resource planning system was substantially complete and ready for its intended use on or around January 19, 2010. Interest costs capitalized for the year ended December 31, 2012 was $0.2 million. Amounts capitalized in 2012 relate primarily to the construction of the Company’s new corporate headquarters and the consolidation of the Company’s Baton Rouge and Gonzales, Louisiana branch facilities, which was completed in the fourth quarter of 2012.

Manufacturer Flooring Plans Payable

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Manufacturer Flooring Plans Payable

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Manufacturer Flooring Plans Payable

Manufacturer flooring plans payable are financing arrangements for inventory and rental equipment. The interest cost incurred on the manufacturer flooring plans ranged between 0% to the prime rate (3.25% at December 31, 2013) plus an applicable margin at December 31, 2013. Certain manufacturer flooring plans provide for a one to twelve-month reduced interest rate term or a deferred payment period. We recognize interest expense based on the effective interest method. We make payments in accordance with the original terms of the financing agreements. However, we routinely sell equipment that is financed under manufacturer flooring plans prior to the original maturity date of the financing agreement. The related manufacturer flooring plan payable is then paid at the time the equipment being financed is sold. The manufacturer flooring plans payable are secured by the equipment being financed.

Maturities (based on original financing terms) of the manufacturer flooring plans payable as of December 31, 2013 for each of the next five years ending December 31 are as follows (amounts in thousands):


2014	$	22,610
2015		19,593
2016		6,859
2017		—
2018		—
Thereafter		—

Total	$	49,062

Accrued Expenses Payable and Other Liabilities

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Accrued Expenses Payable and Other Liabilities

(7)

Accrued Expenses Payable and Other Liabilities

Accrued expenses payable and other liabilities consisted of the following at December 31, (amounts in thousands):


	2013		2012
Payroll and related liabilities	$	20,665	$	16,883
Sales, use and property taxes		7,712		6,036
Accrued interest		15,101		14,338
Accrued insurance		3,243		3,357
Deferred revenue		4,268		4,015
Other		3,450		5,893

Total accrued expenses payable and other liabilities	$	54,439	$	50,522

Senior Unsecured Notes

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Senior Unsecured Notes

(8)

Senior Unsecured Notes

On August 20, 2012, the Company closed on its offering of $530 million aggregate principal amount of 7% senior notes due 2022 (the “New Notes”) in an unregistered offering. The New Notes and related guarantees were offered in a private placement solely to qualified institutional buyers in reliance on Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), or outside the United States to persons other than “U.S. persons” in compliance with Regulation S under the Securities Act.

Net proceeds, after deducting $9.3 million of initial purchasers’ discount, to the Company from the sale of the New Notes totaled approximately $520.7 million. The Company used a portion of the net proceeds from the sale of the New Notes to repurchase $158.7 million of its $250 million aggregate principal amount of 8 3/8% Senior Notes due 2016 (the “Old Notes”) in early settlement of a tender offer and consent solicitation (the “Tender Offer”) that the Company launched on August 6, 2012. Holders who tendered their Old Notes prior to the early tender deadline received $1,031.67 per $1,000 principal amount of Old Notes tendered, plus accrued and unpaid interest to the date of repurchase. Having received the requisite consents from the holders of the Old Notes in the Tender Offer, the Company, certain of its subsidiaries and The Bank of New York Mellon Trust Company, N.A., as trustee, executed a supplemental indenture (the “Supplemental Indenture”) amending the indenture relating to the Old Notes. The Supplemental Indenture eliminated substantially all of the restrictive covenants and certain events of default from the indenture relating to the Old Notes. Also on August 20, 2012, the Company satisfied and discharged its obligations under the indenture relating to the Old Notes and issued a notice of redemption for the remaining outstanding principal amount of the Old Notes. On September 19, 2012, the Company redeemed the remaining $91.3 million principal amount outstanding of the Old Notes at a redemption price equal to 102.792% of the aggregate principal amount of the Old Notes to be redeemed, plus accrued and unpaid interest on the Old Notes to the redemption date.

The Company used the remaining net proceeds of the offering of the New Notes to pay on September 19, 2012 a special, one-time cash dividend. Actual dividends paid totaled approximately $244.4 million, representing $7.00 per share paid on 34,911,455 outstanding shares of common stock of the Company. Dividends on 232,431 outstanding shares of non-vested common stock totaling an estimated $1.5 million are to be paid upon vesting of those shares pursuant to their respective stock awards’ terms and conditions.

In connection with the above transactions, the Company recorded a one-time loss on the early extinguishment of debt in 2012 of approximately $10.2 million, or approximately $6.6 million after-tax, reflecting payment of $5.0 million of tender premiums and $2.6 million to redeem the Old Notes that remained outstanding following completion of the Tender Offer, combined with the write-off of approximately $2.6 million of unamortized deferred financing costs related to the Old Notes. Transaction costs incurred in connection with the offering of the New Notes totaled approximately $1.7 million.

The New Notes were issued at par and require semiannual interest payments on March 1st and September 1st of each year, commencing on March 1, 2013. No principal payments are due until maturity (September 1, 2022).

The New Notes are redeemable, in whole or in part, at any time on or after September 1, 2017 at specified redemption prices plus accrued and unpaid interest to the date of redemption. We may redeem up to 35% of the aggregate principal amount of the New Notes before September 1, 2015 with the net cash proceeds from certain equity offerings. We may also redeem the New Notes prior to September 1, 2017 at a specified “make-whole” redemption price plus accrued and unpaid interest to the date of redemption.

The New Notes rank equally in right of payment to all of our existing and future senior indebtedness and rank senior to any of our subordinated indebtedness. The New Notes are unconditionally guaranteed on a senior unsecured basis by all of our current and future significant domestic restricted subsidiaries. In addition, the New Notes are effectively subordinated to all of our and the guarantors’ existing and future secured indebtedness, including the Credit Facility, to the extent of the assets securing such indebtedness, and are structurally subordinated to all of the liabilities and preferred stock of any of our subsidiaries that do not guarantee the New Notes.

If we experience a change of control, we will be required to offer to purchase the New Notes at a repurchase price equal to 101% of the principal amount, plus accrued and unpaid interest to the date of repurchase.

The indenture governing the New Notes contains certain covenants that, among other things, limit our ability and the ability of our restricted subsidiaries to: (i) incur additional indebtedness, assume a guarantee or issue preferred stock; (ii) pay dividends or make other equity distributions or payments to or affecting our subsidiaries; (iii) purchase or redeem our capital stock; (iv) make certain investments; (v) create liens; (vi) sell or dispose of assets or engage in mergers or consolidations; (vii) engage in certain transactions with subsidiaries or affiliates; (viii) enter into sale-leaseback transactions; and (ix) engage in certain business activities. Each of the covenants is subject to exceptions and qualifications. As of December 31, 2013, we were in compliance with these covenants.

On February 4, 2013, the Company closed on its offering of $100 million aggregate principal amount of 7% senior notes due 2022 (the “Add-on Notes”) in an unregistered offering through a private placement. The Add-on Notes were priced at 108.5% of the principal amount. Net proceeds from the offering of the Add-on Notes, including accrued interest from August 20, 2012, totaled approximately $110.4 million. The Company used the proceeds from the offering to repay indebtedness outstanding under its Credit Facility and for the payment of fees and expenses related to the offering.

The Add-on Notes bear interest at a rate of 7% per year and mature on September 1, 2022. Interest on the Add-on Notes accrues from August 20, 2012 and is payable on each March 1 and September 1, commencing March 1, 2013. No principal payments are due until maturity.

The Add-on Notes are redeemable, in whole or in part, at any time on or after September 1, 2017 at specified redemption prices plus accrued and unpaid interest to the date of redemption. We may redeem up to 35% of the aggregate principal amount of the Add-on Notes before September 1, 2015 with the net cash proceeds from certain equity offerings. We may also redeem the Add-on Notes prior to September 1, 2017 at a specified “make-whole” redemption price plus accrued and unpaid interest to the date of redemption.

The Add-on Notes are our senior unsecured obligations and rank equally in right of payment to all of our existing and future senior indebtedness and rank senior to any of our subordinated indebtedness. The Add-on Notes are unconditionally guaranteed on a senior unsecured basis by all of our current and future significant domestic restricted subsidiaries. In addition, the Add-on Notes are effectively subordinated to all of our and the guarantors’ existing and future secured indebtedness, including the Credit Facility, to the extent of the assets securing such indebtedness, and are structurally subordinated to all of the liabilities and preferred stock of any of our subsidiaries that do not guarantee the Add-on Notes. The Add-on Notes were issued as additional notes under an indenture dated as of August 20, 2012 pursuant to which the Company previously issued the New Notes as described above. The Add-on Notes have identical terms to, rank equally with, and form a part of a single class of securities with the New Notes.

If we experience a change of control, we will be required to offer to purchase the Add-on Notes at a repurchase price equal to 101% of the principal amount, plus accrued and unpaid interest to the date of repurchase.

On April 1, 2013, the Company launched an offer to exchange the New and Add-on Notes and guarantees for registered, publicly tradable notes and guarantees that have terms identical in all material respects to the New and Add-on Notes (except that the exchange notes will not contain any transfer restrictions). This exchange offer closed on April 30, 2013.

The following table reconciles our Senior Secured Notes to our Consolidated Balance Sheets (amounts in thousands):


Aggregate principal amount issued on August 20, 2012	$	530,000
Initial purchasers’ discount		(9,275	)
Accretion of discount through December 31, 2012		340

Balance at December 31, 2012		521,065
Aggregate principal amount issued on February 4, 2013		100,000
Premium on notes issued		8,500
Initial purchaser’s discount		(1,250	)
Accretion of discount through December 31, 2013		1,044
Amortization of note premium through December 31, 2013		(813	)

Balance at December 31, 2013	$	628,546

Senior Secured Credit Facility

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Senior Secured Credit Facility

(9)

Senior Secured Credit Facility

We and our subsidiaries are parties to the senior secured Credit Facility with General Electric Capital Corporation as agent, and the lenders named therein (the “Lenders”). On February 29, 2012, the Company amended its existing $320.0 million credit facility (“Amendment No. 1”) with its Lenders. Amendment No. 1 (i) permitted the refinancing of the Old Notes in an amount not less than $200.0 million and not greater than the outstanding principal amount of such notes at the time of such refinancing and with no amortization or final maturity prior to the date six months following the maturity of the Credit Agreement, (ii) extended the maturity date of the Credit Facility from July 29, 2015 to the earlier to occur of, inter alia, February 29, 2017, and, unless previously refinanced, the date that is six months prior to the maturity of the Old Notes (giving effect to any extensions thereof), (iii) provides that the unused commitment fee margin will be either 0.50% or 0.375%, depending on the ratio of the average of the daily closing balances of the aggregate revolving loans, swing line loans and letters of credit outstanding during each month to the aggregate commitments for the revolving loans, swing line loans and letters of credit, (iv) lowered the interest rate (a) in the case of index rate revolving loans, to the index rate plus an applicable margin of 1.00% to 1.50% depending on the leverage ratio and (b) in the case of LIBOR revolving loans, to LIBOR plus an applicable margin of 2.00% to 2.50%, depending on the leverage ratio, (v) lowered the margin applicable to the letter of credit fee to between 2.00% and 2.50%, depending on the leverage ratio, and (vi) added provisions whereby the Company represents that it, its subsidiaries and other related parties are in compliance with federal anti-terrorism laws and regulations. Total transaction costs on Amendment No. 1 totaled approximately $0.8 million.

On August 9, 2012, the Company amended the Credit Facility by entering into Amendment No. 2 to the Credit Facility (“Amendment No. 2”). Amendment No. 2, among other things, (i) permitted the refinancing of the Old Notes in an amount not less than $200.0 million and not greater than $530 million and with no amortization or final scheduled maturity prior to the date six months following the maturity of the Credit Facility, (ii) changed the maturity date of the Credit Facility to the earlier to occur of February 29, 2017, and the date that is six months prior to the scheduled maturity of the New Notes (giving effect to any extensions thereof) (subject to earlier termination upon the occurrence of, under certain circumstances, an event of default or prepayment in full of the amounts owing under the Credit Facility), (iii) permitted the special, one-time cash dividend by the Company that was paid on September 19, 2012.

On August 17, 2012, the Company again amended the Credit Facility by entering into Amendment No. 3 to the Credit Facility (Amendment No. 3”), which, among other things, exercised the Credit Facility’s existing incremental facility by $82.5 million, increasing the Lenders’ aggregate revolving loan commitments from $320.0 million to $402.5 million. Total transaction costs related to Amendment No. 2 and Amendment No. 3 totaled approximately $0.7 million.

On January 29, 2013, the Company amended the Credit Facility by entering into Amendment No. 4 to the Credit Facility to permit the issuance of the Add-on Notes.

As amended, the Credit Facility provides, among other things, a $402.5 million senior secured asset based revolving facility which includes a $30.0 million letter of credit facility, and a $47.5 million incremental facility. The Credit Facility is secured by substantially all of the assets of the Company and its subsidiaries, and the Company and each of its subsidiaries provide a guaranty of the obligations under the Credit Facility. The Credit Facility requires us to maintain a minimum fixed charge coverage ratio of 1.10 to 1.0 in the event that our excess borrowing availability is below approximately $50.3 million (as adjusted if the $47.5 million incremental facility is exercised). The Credit Facility also requires us to maintain a maximum total leverage ratio of 5.0 to 1.0, which is tested if excess availability is less than approximately $50.3 million (as adjusted if the $47.5 million incremental facility is exercised). As of December 31, 2013, we were in compliance with our financial covenants under the Credit Facility.

At December 31, 2013, the interest rate on the Credit Facility was based on a 3.25% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points. The weighted average interest rate at December 31, 2013 was approximately 2.7%. At February 24, 2014, we had $314.0 million of available borrowings under our Credit Facility, net of $6.5 million of outstanding letters of credit.

Capital Lease Obligations

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Capital Lease Obligations

(10)

Capital Lease Obligations

As of December 31, 2013, we had two capital lease obligations, expiring in 2022 and 2029, respectively. Future minimum capital lease payments, in the aggregate, existing at December 31, 2013 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):


2014	$	333
2015		333
2016		333
2017		333
2018		333
Thereafter		1,630

Total minimum lease payments		3,295
Less: amount representing interest		(1,017	)

Present value of minimum lease payments	$	2,278

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

(11)

Income Taxes

Our income tax provision (benefit) for the years ended December 31, 2013, 2012 and 2011, consists of the following (amounts in thousands):


	Current		Deferred		Total
Year ended December 31, 2013:
U.S. Federal	$	1,262	$	16,306	$	17,568
State		1,860		1,579		3,439

	$	3,122	$	17,885	$	21,007

Year ended December 31, 2012:
U.S. Federal	$	—	$	13,187	$	13,187
State		400		2,025		2,425

	$	400	$	15,212	$	15,612

Year ended December 31, 2011:
U.S. Federal	$	—	$	2,621	$	2,621
State		262		332		594

	$	262	$	2,953	$	3,215

Significant components of our deferred income tax assets and liabilities as of December 31 are as follows (amounts in thousands):


	2013			2012
Deferred tax assets:
Accounts receivable	$	1,388		$	1,755
Inventories		253			241
Net operating losses		10,802			19,423
AMT and general business tax credits		2,619			1,356
Sec 263A costs		1,243			892
Accrued liabilities		4,109			3,708
Deferred compensation		1,932			1,126
Accrued interest		580			555
Stock-based compensation		471			534
Goodwill and intangible assets		3,988			5,026
Other assets		37			74

		27,422			34,690
Deferred tax liabilities:
Property and equipment		(114,107	)		(104,680	)
Investments		(1,606	)		(1,599	)

		(115,713	)		(106,279	)

Net deferred tax liabilities	$	(88,291	)	$	(71,589	)

The reconciliation between income taxes computed using the statutory federal income tax rate of 35% to the actual income tax expense (benefit) is below for the years ended December 31 (amounts in thousands):


	2013			2012			2011
Computed tax at statutory rates	$	22,801		$	15,557		$	(4,249	)
Permanent items — other		716			741			415
Permanent items — excess of tax deductible goodwill		(4,673	)		(2,130	)		(2,130	)
State income tax (benefit), net of federal tax effect		2,651			1,592			342
Increase in uncertain tax positions		(488	)		(148	)		339
Other		—			—			—

	$	21,007		$	15,612		$	3,215

At December 31, 2013, we had available federal net operating loss carry forwards of approximately $55.3 million, which expire in varying amounts from 2029 through 2030. We also had federal alternative minimum tax credit carry forwards at December 31, 2013 of approximately $2.1 million which do not expire and $0.5 million general business credit carry forwards that expire in varying amounts from 2025 and 2029.

Management has concluded that it is more likely than not that the deferred tax assets are fully realizable through future reversals of existing taxable temporary differences and future taxable income. Therefore, a valuation allowance is not required to reduce the deferred tax assets as of December 31, 2013.

A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follow (in thousands):


	2013			2012
Gross unrecognized tax benefits at January 1	$	6,515		$	6,663
Increases in tax positions taken in prior years		11			—
Decreases in tax positions taken in prior years		(84	)		—
Increases in tax positions taken in current year		—			—
Decreases for tax positions taken in current year		—			—
Settlements with taxing authorities		(285	)		(148	)
Lapse in statute of limitations		(214	)		—

Gross unrecognized tax benefits at December 31	$	5,943		$	6,515

The gross amount of unrecognized tax benefits as of December 31, 2013 includes approximately $0.3 million of net unrecognized tax benefits that, if recognized, would affect the effective income tax rate. Consistent with our historical financial reporting, to the extent we incur interest income, interest expense, or penalties related to unrecognized income tax benefits, they are recorded in “Other net income or expense.” At this time, we do not expect to recognize significant increases or decreases in unrecognized tax benefits during the next twelve months.

Our U.S. federal tax returns for 2010 and subsequent years remain subject to examination by tax authorities. We are also subject to examination in various state jurisdictions for 2007 and subsequent years. An examination of our Federal Tax Returns by the IRS for the tax years 2005 through 2009 recently concluded with no material adjustments resulting therefrom.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

(12)

Commitments and Contingencies

Operating Leases

As of December 31, 2013, we lease certain real estate related to our branch facilities as well as certain office equipment under non-cancelable operating lease agreements expiring at various dates through 2034. Our real estate leases provide for varying terms, including customary renewal options and base rental escalation clauses, for which the related rent expense is accounted for on a straight-line basis during the terms of the respective leases. Additionally, certain real estate leases may require us to pay maintenance, insurance, taxes and other expenses in addition to the stated rental payments. Rent expense on property leases and equipment leases under non-cancelable operating lease agreements for the years ended December 31, 2013, 2012 and 2011 amounted to approximately $12.4 million, $12.8 million and $12.6 million, respectively.

Future minimum operating lease payments existing at December 31, 2013 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):


2014	$	12,504
2015		11,422
2016		9,769
2017		7,930
2018		6,934
Thereafter		46,882

	$	95,441

Legal Matters

We are also involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, after consultation with legal counsel, the ultimate disposition of these various matters will not have a material adverse effect on the Company’s consolidated financial position, results of operations or liquidity.

Letters of Credit

The Company had outstanding letters of credit issued under its Credit Facility totaling $6.5 million as of December 31, 2013 and 2012, respectively. The 2013 letter of credit expired in January 2013 and was renewed for $6.5 million for a one-year period expiring in January 2015.

Employee Benefit Plan

12 Months Ended

Dec. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Employee Benefit Plan

(13)

Employee Benefit Plan

We offer substantially all of our employees’ participation in a qualified 401(k)/profit-sharing plan in which we match employee contributions up to predetermined limits for qualified employees as defined by the plan. For the years ended December 31, 2013, 2012 and 2011, we contributed to the plan, net of employee forfeitures, $1.7 million, $1.4 million and $1.2 million, respectively.

Deferred Compensation Plans

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Deferred Compensation Plans

(14)

Deferred Compensation Plans

In 2001, we assumed in a business combination nonqualified employee deferred compensation plans under which certain employees had previously elected to defer a portion of their annual compensation. Upon assumption of the plans, the plans were amended to not allow further participant compensation deferrals. Compensation previously deferred under the plans is payable upon the termination, disability or death of the participants. At December 31, 2013, we had obligations remaining under one deferred compensation plan. All other plans have terminated pursuant to the provisions of each respective plan. The remaining plan accumulates interest each year at a bank’s prime rate in effect at the beginning of January of each year. This rate remains constant throughout the year. The effective rate for the 2013 calendar plan year was 3.25%. The aggregate deferred compensation payable at December 31, 2013 and December 31, 2012 was approximately $2.0 million. Included in these amounts at December 31, 2013 and 2012 was accrued interest of $1.5 million and $1.4 million, respectively.

Related Party Transactions

12 Months Ended

Dec. 31, 2013

Related Party Transactions

(15)

Related Party Transactions

John M. Engquist, our Chief Executive Officer, and his sister, Kristan Engquist Dunne, each have a 29.2% beneficial ownership interest in a joint venture, from which we previously leased our Baton Rouge, Louisiana and Kenner, Louisiana branch facilities during the years ended December 31, 2012 and 2011. Four trusts in the names of the children of John M. Engquist and Kristan Engquist Dunne hold in equal amounts interests totaling 16.6% of such joint venture. The remaining 25% interest is beneficially owned by Mr. Engquist’s mother. We paid such entity a total of $0.2 million, $0.2 million and $0.3 million in lease payments for the years ended December 31, 2013, 2012 and 2011, respectively. On January 11, 2011, we purchased the Kenner, Louisiana branch facility from the joint venture for approximately $1.6 million. The Baton Rouge lease expired on its terms effective December 31, 2012.

Mr. Engquist has a 50.0% ownership interest in T&J Partnership from which we lease our Shreveport, Louisiana facility. Mr. Engquist’s mother beneficially owns 50% of the entity. In 2013, 2012 and 2011, we paid T&J Partnership a total of approximately $0.2 million each year in lease payments.

We are party to aircraft charter arrangements with Gulf Wide Aviation, in which Mr. Engquist has a 62.5% ownership interest. Mr. Engquist’s mother and sister hold interests of 25% and 12.5%, respectively, in this entity. We pay an hourly rate plus fuel and expenses to Gulf Wide Aviation as well as a management service fee to an unrelated third party for the use of the aircraft by various members of our management. In each of the years ended December 31, 2013, 2012 and 2011, our payments in respect of charter (and related) costs to Gulf Wide Aviation totaled approximately $0.2 million, $0.5 million and $0.4 million, respectively. During the third quarter of 2013, the Company ceased operating under the Gulf Wide Aviation charter arrangement in accordance with the terms thereof and began using charter services from an unaffiliated third party.

Mr. Engquist has a 31.25% ownership interest in Perkins-McKenzie Insurance Agency, Inc. (“Perkins-McKenzie”), an insurance brokerage firm. Mr. Engquist’s mother and sister have a 12.5% and 6.25% interest, respectively, in Perkins-McKenzie. Perkins-McKenzie brokers a substantial portion of our commercial liability insurance. As the broker, Perkins-McKenzie receives from our insurance provider as a commission a portion of the premiums we pay to the insurance provider. Commissions paid to Perkins-McKenzie on our behalf as insurance broker totaled approximately $0.7 million, $0.6 million and $0.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.

We purchase products and services from, and sell products and services to, B-C Equipment Sales, Inc., in which Mr. Engquist has a 50% ownership interest. In each of the years ended December 31, 2013, 2012 and 2011, our purchases totaled approximately $0.2 million, $0.1 million and $0.2 million, respectively, and our sales to B-C Equipment Sales, Inc. totaled approximately $0.2 million, $0.1 million and $20,000, respectively.

Effective as of April 30, 2012, we entered into an Amendment to the Consulting Agreement, dated April 30, 2007, between the Company and Gary W. Bagley, Chairman of the Board of the Company (the “Agreement Amendment”, and the consulting agreement as amended by the Agreement Amendment, the “Consulting Agreement”). This Agreement Amendment extended the term of Mr. Bagley’s engagement as a consultant through December 31, 2012. The Consulting Agreement expired in accordance with its terms on December 31, 2012.

This Consulting Agreement provided for, among other things:

•

a consulting fee of $167,000 per year together with a cost-of-living increase of 4% compounded annually, plus reimbursement of all reasonable and actual out-of-pocket expenses;

•

welfare benefits, including medical, dental, life and disability insurance; and

•

the protection of confidential information obtained during employment.

We expensed approximately $0.2 million for each of the years ended December 31, 2012 and 2011 related to the Consulting Agreement.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Summarized Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summarized Quarterly Financial Data (Unaudited)

(16)

Summarized Quarterly Financial Data (Unaudited)

The following is a summary of our unaudited quarterly financial results of operations for the years ended December 31, 2013 and 2012 (amounts in thousands, except per share amounts):


	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2013:
Total revenues	$	212,388	$	245,340	$	270,449	$	259,579
Income from operations		18,716		28,912		33,932		33,763
Income before provision for income taxes		6,951		16,028		20,976		21,192
Net income		4,777		10,809		13,953		14,601
Basic net income per common share⁽¹⁾		0.14		0.31		0.40		0.42
Diluted net income per common share⁽¹⁾		0.14		0.31		0.40		0.41


	First Quarter		Second Quarter		Third Quarter⁽²⁾		Fourth Quarter
2012:
Total revenues	$	173,665	$	209,024	$	204,509	$	250,117
Income from operations		12,271		23,477		25,035		28,458
Income before provision for income taxes		5,758		16,655		5,273		16,762
Net income⁽²⁾		3,955		10,468		3,709		10,704
Basic net income per common share⁽¹⁾		0.11		0.30		0.11		0.31
Diluted net income per common share⁽¹⁾		0.11		0.30		0.11		0.31

⁽¹⁾	Because of the method used in calculating per share data, the summation of quarterly per share data may not necessarily total to the per share data computed for the entire year.

⁽²⁾	As further discussed in Note 8 to the consolidated financial statements, the Company recorded in the third quarter of 2012 a $10.2 million, or $6.6 million after tax, charge for the early extinguishment of debt related to the repurchase and redemption of its $250 million senior unsecured notes.

Segment Information

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Information

(17)

Segment Information

We have identified five reportable segments: equipment rentals, new equipment sales, used equipment sales, parts sales and service revenues. These segments are based upon how management of the Company allocates resources and assesses performance. Non-segmented revenues and non-segmented costs relate to equipment support activities including transportation, hauling, parts freight and damage-waiver charges and are not allocated to the other reportable segments. There were no sales between segments for any of the periods presented. Selling, general, and administrative expenses as well as all other income and expense items below gross profit are not generally allocated to our reportable segments.

We do not compile discrete financial information by our segments other than the information presented below. The following table presents information about our reportable segments (amounts in thousands):


	Years Ended December 31,
	2013		2012		2011
Segment Revenues:
Equipment rentals	$	338,935	$	288,641	$	228,038
New equipment sales		294,768		241,721		220,211
Used equipment sales		141,560		104,563		85,347
Parts sales		103,174		99,621		94,511
Services revenues		56,694		56,554		53,954

Total segmented revenues		935,131		791,100		682,061
Non-Segmented revenues		52,625		46,215		38,490

Total revenues	$	987,756	$	837,315	$	720,551

Segment Gross Profit:
Equipment rentals	$	161,649	$	135,623	$	94,658
New equipment sales		31,881		27,524		24,059
Used equipment sales		40,867		30,575		20,305
Parts sales		28,933		27,298		25,289
Services revenues		35,660		34,577		32,930

Total gross profit from revenues		298,990		255,597		197,241
Non-Segmented gross profit (loss)		2,846		1,705		(4,538	)

Total gross profit	$	301,836	$	257,302	$	192,703


	December 31,
	2013		2012
Segment identified assets:
Equipment sales	$	95,392	$	64,441
Equipment rentals		688,710		583,349
Parts and service		16,248		15,529

Total segment identified assets		800,350		663,319
Non-Segmented identified assets		289,990		279,080

Total assets	$	1,090,340	$	942,399

The Company operates primarily in the United States and our sales to international customers for the years ended December 31, 2013, 2012 and 2011 were 1.2%, 2.1% and 1.9%, respectively, of total revenues for the periods presented. No one customer accounted for more than 10% of our revenues on an overall or segmented basis for any of the periods presented.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
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-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Consolidating Financial Information of Guarantor Subsidiaries

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Consolidating Financial Information of Guarantor Subsidiaries

(18)

Consolidating Financial Information of Guarantor Subsidiaries

All of the indebtedness of H&E Equipment Services, Inc. is guaranteed by GNE Investments, Inc. and its wholly-owned subsidiary Great Northern Equipment, Inc., H&E Equipment Services (California), LLC, H&E California Holding, Inc., H&E Equipment Services (Mid-Atlantic), Inc. and H&E Finance Corp. The guarantor subsidiaries are all wholly-owned and the guarantees, made on a joint and several basis, are full and unconditional (subject to subordination provisions and subject to a standard limitation which provides that the maximum amount guaranteed by each guarantor will not exceed the maximum amount that can be guaranteed without making the guarantee void under fraudulent conveyance laws). There are no restrictions on H&E Equipment Services, Inc.’s ability to obtain funds from the guarantor subsidiaries by dividend or loan.

The consolidating financial statements of H&E Equipment Services, Inc. and its subsidiaries are included below. The financial statements for H&E Finance Corp. are not included within the consolidating financial statements because H&E Finance Corp. has no assets or operations.

CONDENSED CONSOLIDATING BALANCE SHEET


	As of December 31, 2013
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	17,607	$	—		$	—		$	17,607
Receivables, net		114,525		17,445			—			131,970
Inventories, net		102,125		9,515			—			111,640
Prepaid expenses and other assets		5,853		171			—			6,024
Rental equipment, net		582,721		105,989			—			688,710
Property and equipment, net		85,826		12,677			—			98,503
Deferred financing costs, net		4,689		—			—			4,689
Intangible assets, net		—		—			—			—
Investment in guarantor subsidiaries		165,703		—			(165,703	)		—
Goodwill		1,671		29,526			—			31,197

Total assets	$	1,080,720	$	175,323		$	(165,703	)	$	1,090,340

Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	102,460	$	—		$	—		$	102,460
Accounts payable		60,787		6,992			—			67,779
Manufacturer flooring plans payable		49,062		—			—			49,062
Dividends payable		656		(23	)		—			633
Accrued expenses payable and other liabilities		54,066		373			—			54,439
Senior unsecured notes		628,546		—			—			628,546
Capital leases payable		—		2,278			—			2,278
Deferred income taxes		88,291		—			—			88,291
Deferred compensation payable		2,040		—			—			2,040

Total liabilities		985,908		9,620			—			995,528
Stockholders’ equity		94,812		165,703			(165,703	)		94,812

Total liabilities and stockholders’ equity	$	1,080,720	$	175,323		$	(165,703	)	$	1,090,340

CONDENSED CONSOLIDATING BALANCE SHEET


	As of December 31, 2012
	H&E Equipment Services		Guarantor Subsidiaries		Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	8,894	$	—	$	—		$	8,894
Receivables, net		125,345		16,322		—			141,667
Inventories, net		71,407		8,563		—			79,970
Prepaid expenses and other assets		5,107		100		—			5,207
Rental equipment, net		485,177		98,172		—			583,349
Property and equipment, net		74,264		11,925		—			86,189
Deferred financing costs, net		5,049		—		—			5,049
Intangible assets, net		—		—		—			—
Investment in guarantor subsidiaries		160,005		—		(160,005	)		—
Goodwill		2,548		29,526		—			32,074

Total assets	$	937,796	$	164,608	$	(160,005	)	$	942,399

Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	157,719	$	—	$	—		$	157,719
Accounts payable		34,786		1,333		—			36,119
Manufacturer flooring plans payable		50,389		450		—			50,839
Dividends payable		1,488		—		—			1,488
Accrued expenses payable and other liabilities		50,149		373		—			50,522
Senior unsecured notes		521,065		—		—			521,065
Capital leases payable		—		2,447		—			2,447
Deferred income taxes		71,589		—		—			71,589
Deferred compensation payable		1,975		—		—			1,975

Total liabilities		889,160		4,603		—			893,763
Stockholders’ equity (deficit)		48,636		160,005		(160,005	)		48,636

Total liabilities and stockholders’ equity	$	937,796	$	164,608	$	(160,005	)	$	942,399

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	280,700		$	58,235		$	—		$	338,935
New equipment sales		251,911			42,857			—			294,768
Used equipment sales		119,351			22,209			—			141,560
Parts sales		88,994			14,180			—			103,174
Services revenues		49,022			7,672			—			56,694
Other		43,341			9,284			—			52,625

Total revenues		833,319			154,437			—			987,756

Cost of revenues:
Rental depreciation		100,627			21,321			—			121,948
Rental expense		45,186			10,152			—			55,338
New equipment sales		224,051			38,836			—			262,887
Used equipment sales		84,881			15,812			—			100,693
Parts sales		64,167			10,074			—			74,241
Services revenues		18,272			2,762			—			21,034
Other		40,298			9,481			—			49,779

Total cost of revenues		577,482			108,438			—			685,920

Gross profit (loss):
Equipment rentals		134,887			26,762			—			161,649
New equipment sales		27,860			4,021			—			31,881
Used equipment sales		34,470			6,397			—			40,867
Parts sales		24,827			4,106			—			28,933
Services revenues		30,750			4,910			—			35,660
Other		3,043			(197	)		—			2,846

Gross profit		255,837			45,999			—			301,836

Selling, general and administrative expenses		155,881			33,181			—			189,062
Equity in earnings of guarantor subsidiaries		2,497			—			(2,497	)		—
Gain from sales of property and equipment, net		2,220			329			—			2,549

Income from operations		104,673			13,147			(2,497	)		115,323
Other income (expense):
Interest expense		(40,662	)		(10,742	)		—			(51,404	)
Other, net		1,136			92			—			1,228

Total other expense, net		(39,526	)		(10,650	)		—			(50,176	)

Income before income taxes		65,147			2,497			(2,497	)		65,147
Income tax expense		21,007			—			—			21,007

Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	237,171		$	51,470		$	—	$	288,641
New equipment sales		212,544			29,177			—		241,721
Used equipment sales		83,742			20,821			—		104,563
Parts sales		85,137			14,484			—		99,621
Services revenues		49,037			7,517			—		56,554
Other		37,908			8,307			—		46,215

Total revenues		705,539			131,776			—		837,315

Cost of revenues:
Rental depreciation		83,219			19,747			—		102,966
Rental expense		40,197			9,855			—		50,052
New equipment sales		188,251			25,946			—		214,197
Used equipment sales		58,604			15,384			—		73,988
Parts sales		61,988			10,335			—		72,323
Services revenues		19,362			2,615			—		21,977
Other		35,621			8,889			—		44,510

Total cost of revenues		487,242			92,771			—		580,013

Gross profit (loss):
Equipment rentals		113,755			21,868			—		135,623
New equipment sales		24,293			3,231			—		27,524
Used equipment sales		25,138			5,437			—		30,575
Parts sales		23,149			4,149			—		27,298
Services revenues		29,675			4,902			—		34,577
Other		2,287			(582	)		—		1,705

Gross profit		218,297			39,005			—		257,302

Selling, general and administrative expenses		139,775			29,878			—		169,653
Equity in loss of guarantor subsidiaries		(181	)		—			181		—
Gain from sales of property and equipment, net		1,216			376			—		1,592

Income from operations		79,557			9,503			181		89,241
Other income (expense):
Interest expense		(25,798	)		(9,743	)		—		(35,541	)
Loss on early extinguishment of debt		(10,180	)		—			—		(10,180	)
Other, net		869			59			—		928

Total other expense, net		(35,109	)		(9,684	)		—		(44,793	)

Income (loss) before income taxes		44,448			(181	)		181		44,448
Income tax expense		15,612			—			—		15,612

Net income (loss)	$	28,836		$	(181	)	$	181	$	28,836

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2011
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	182,822		$	45,216		$	—	$	228,038
New equipment sales		200,298			19,913			—		220,211
Used equipment sales		70,485			14,862			—		85,347
Parts sales		80,153			14,358			—		94,511
Services revenues		47,325			6,629			—		53,954
Other		31,573			6,917			—		38,490

Total revenues		612,656			107,895			—		720,551

Cost of revenues:
Rental depreciation		68,327			18,454			—		86,781
Rental expense		37,264			9,335			—		46,599
New equipment sales		178,413			17,739			—		196,152
Used equipment sales		52,978			12,064			—		65,042
Parts sales		58,827			10,395			—		69,222
Services revenues		18,658			2,366			—		21,024
Other		34,066			8,962			—		43,028

Total cost of revenues		448,533			79,315			—		527,848

Gross profit (loss):
Equipment rentals		77,231			17,427			—		94,658
New equipment sales		21,885			2,174			—		24,059
Used equipment sales		17,507			2,798			—		20,305
Parts sales		21,326			3,963			—		25,289
Services revenues		28,667			4,263			—		32,930
Other		(2,493	)		(2,045	)		—		(4,538	)

Gross profit		164,123			28,580			—		192,703

Selling, general and administrative expenses		126,880			26,474			—		153,354
Equity in loss of guarantor subsidiaries		(6,633	)		—			6,633		—
Gain from sales of property and equipment, net		384			409			—		793

Income from operations		30,994			2,515			6,633		40,142
Other income (expense):
Interest expense		(19,536	)		(9,191	)		—		(28,727	)
Other, net		683			43			—		726

Total other expense, net		(18,853	)		(9,148	)		—		(28,001	)

Income (loss) before income taxes		12,141			(6,633	)		6,633		12,141
Income tax expense		3,215			—			—		3,215

Net income (loss)	$	8,926		$	(6,633	)	$	6,633	$	8,926

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		14,871			2,084			—			16,955
Depreciation on rental equipment		100,627			21,321			—			121,948
Amortization of deferred financing costs		1,094			—			—			1,094
Accretion of note discount, net of premium amortization		231			—			—			231
Provision for losses on accounts receivable		2,568			626			—			3,194
Provision for inventory obsolescence		220			—			—			220
Provision for deferred income taxes		16,702			—			—			16,702
Stock-based compensation expense		2,618			—			—			2,618
Gain from sales of property and equipment, net		(2,220	)		(329	)		—			(2,549	)
Gain from sales of rental equipment, net		(32,235	)		(6,340	)		—			(38,575	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		876			—			—			876
Equity in earnings of guarantor subsidiaries		(2,497	)		—			2,497			—
Changes in operating assets and liabilities:
Receivables, net		8,252			(1,749	)		—			6,503
Inventories, net		(62,300	)		(5,454	)		—			(67,754	)
Prepaid expenses and other assets		(744	)		(71	)		—			(815	)
Accounts payable		26,000			5,659			—			31,659
Manufacturer flooring plans payable		(1,327	)		(450	)		—			(1,777	)
Accrued expenses payable and other liabilities		3,917			—			—			3,917
Deferred compensation payable		65			—			—			65

Net cash provided by operating activities		120,858			17,794			—			138,652

Cash flows from investing activities:
Purchases of property and equipment		(26,576	)		(2,903	)		—			(29,479	)
Purchases of rental equipment		(229,952	)		(37,513	)		—			(267,465	)
Proceeds from sales of property and equipment		2,363			396			—			2,759
Proceeds from sales of rental equipment		95,378			19,217			—			114,595
Investment in subsidiaries		(3,201	)		—			3,201			—

Net cash used in investing activities		(161,988	)		(20,803	)		3,201			(179,590	)

Cash flows from financing activities:
Excess tax benefit from stock-based awards		307			—			—			307
Purchases of treasury stock		(890	)		—			—			(890	)
Dividends paid		(832	)		(23	)		—			(855	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Borrowing on senior secured credit facility		1,058,990			—			—			1,058,990
Payments on senior secured credit facility		(1,114,249	)		—			—			(1,114,249	)
Payments of deferred financing cost		(733	)		—			—			(733	)
Payments on capital lease obligations		—			(169	)		—			(169	)
Capital contributions		—			3,201			(3,201	)		—

Net cash provided by financing activities		49,843			3,009			(3,201	)		49,651

Net increase in cash		8,713			—			—			8,713
Cash, beginning of year		8,894			—			—			8,894

Cash, end of year	$	17,607		$	—		$	—		$	17,607

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	28,836		$	(181	)	$	181		$	28,836
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		11,580			1,901			—			13,481
Depreciation on rental equipment		83,219			19,747			—			102,966
Amortization of deferred financing costs and note discount accretion		1,555			—			—			1,555
Amortization of intangible assets		—			66			—			66
Provision for losses on accounts receivable		—			3,480			—			3,480
Provision for inventory obsolescence		126			—			—			126
Provision for deferred income taxes		12,973			—			—			12,973
Stock-based compensation expense		1,862			—			—			1,862
Loss on early extinguishment of debt		10,180			—			—			10,180
Gain from sales of property and equipment, net		(1,216	)		(376	)		—			(1,592	)
Gain from sales of rental equipment, net		(24,123	)		(5,436	)		—			(29,559	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		1,944			—			—			1,944
Equity in loss of guarantor subsidiaries		181			—			(181	)		—
Changes in operating assets and liabilities:
Receivables, net		(31,505	)		(8,303	)		—			(39,808	)
Inventories, net		(40,310	)		(2,827	)		—			(43,137	)
Prepaid expenses and other assets		(9	)		25			—			16
Accounts payable		(24,308	)		(2,578	)		—			(26,886	)
Manufacturer flooring plans payable		(7,860	)		381			—			(7,479	)
Accrued expenses payable and other liabilities		12,363			(331	)		—			12,032
Deferred compensation payable		(33	)		—			—			(33	)

Net cash provided by operating activities		35,455			5,568			—			41,023

Cash flows from investing activities:
Purchases of property and equipment		(34,181	)		(3,180	)		—			(37,361	)
Purchases of rental equipment		(224,802	)		(43,427	)		—			(268,229	)
Proceeds from sales of property and equipment		1,574			484			—			2,058
Proceeds from sales of rental equipment		70,926			19,616			—			90,542
Investment in subsidiaries		(21,097	)		—			21,097			—

Net cash used in investing activities		(207,580	)		(26,507	)		21,097			(212,990	)

Cash flows from financing activities:
Excess tax benefit from stock-based awards		293			—			—			293
Purchases of treasury stock		(694	)		—			—			(694	)
Dividends paid		(244,381	)		—			—			(244,381	)
Principal payments on senior unsecured notes		(257,576	)		—			—			(257,576	)
Proceeds from issuance of senior unsecured notes		520,725			—			—			520,725
Borrowing on senior secured credit facility		1,032,285			—			—			1,032,285
Payments on senior secured credit facility		(890,621	)		—			—			(890,621	)
Payments of deferred financing cost		(3,227	)		—			—			(3,227	)
Payments on capital lease obligations		—			(158	)		—			(158	)
Capital contributions		—			21,097			(21,097	)		—

Net cash provided by financing activities		156,804			20,939			(21,097	)		156,646

Net decrease in cash		(15,321	)		—			—			(15,321	)
Cash, beginning of year		24,215			—			—			24,215

Cash, end of year	$	8,894		$	—		$	—		$	8,894

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2011
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	8,926		$	(6,633	)	$	6,633		$	8,926
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		10,498			1,757			—			12,255
Depreciation on rental equipment		68,327			18,454			—			86,781
Amortization of deferred financing costs		1,388			—			—			1,388
Amortization of intangible assets		—			362			—			362
Provision for losses on accounts receivable		2,172			1,010			—			3,182
Provision for inventory obsolescence		210			—			—			210
Provision for deferred income taxes		2,697			—			—			2,697
Stock-based compensation expense		1,327			—			—			1,327
Gain from sales of property and equipment, net		(384	)		(409	)		—			(793	)
Gain from sales of rental equipment, net		(16,002	)		(2,786	)		—			(18,788	)
Equity in loss of guarantor subsidiaries		6,633			—			(6,633	)		—
Changes in operating assets and liabilities:
Receivables, net		(8,383	)		(999	)		—			(9,382	)
Inventories, net		(20,500	)		(1,061	)		—			(21,561	)
Prepaid expenses and other assets		3,381			76			—			3,457
Accounts payable		3,613			956			—			4,569
Manufacturer flooring plans payable		(16,633	)		(107	)		—			(16,740	)
Accrued expenses payable and other liabilities		2,890			(399	)		—			2,491
Deferred compensation payable		4			—			—			4

Net cash provided by operating activities		50,164			10,221			—			60,385

Cash flows from investing activities:
Purchases of property and equipment		(15,757	)		(2,676	)		—			(18,433	)
Purchases of rental equipment		(106,490	)		(20,745	)		—			(127,235	)
Proceeds from sales of property and equipment		923			459			—			1,382
Proceeds from sales of rental equipment		50,177			13,181			—			63,358
Investment in subsidiaries		291			—			(291	)		—

Net cash used in investing activities		(70,856	)		(9,781	)		(291	)		(80,928	)

Cash flows from financing activities:
Excess tax benefit from stock-based awards		257			—			—			257
Purchases of treasury stock		(554	)		—			—			(554	)
Borrowing on senior secured credit facility		557,884			—			—			557,884
Payments on senior secured credit facility		(541,829	)		—			—			(541,829	)
Payments on capital lease obligations		—			(149	)		—			(149	)
Capital contributions		—			(291	)		291			—

Net cash provided by (used in) financing activities		15,758			(440	)		291			15,609

Net decrease in cash		(4,934	)		—			—			(4,934	)
Cash, beginning of year		29,149			—			—			29,149

Cash, end of year	$	24,215		$	—		$	—		$	24,215

VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2013, 2012 AND 2011


Description	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Recoveries (Deductions)			Balance at End of Year

Year Ended December 31, 2013
Allowance for doubtful accounts receivable	$	4,593	$	3,194	$	(4,136	)	$	3,651
Allowance for inventory obsolescence		618		220		(191	)		647

	$	5,211	$	3,414	$	(4,327	)	$	4,298

Year Ended December 31, 2012
Allowance for doubtful accounts receivable	$	5,581	$	3,480	$	(4,468	)	$	4,593
Allowance for inventory obsolescence		861		126		(369	)		618

	$	6,442	$	3,606	$	(4,837	)	$	5,211

Year Ended December 31, 2011
Allowance for doubtful accounts receivable	$	6,004	$	3,182	$	(3,605	)	$	5,581
Allowance for inventory obsolescence		1,105		210		(454	)		861

	$	7,109	$	3,392	$	(4,059	)	$	6,442

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Principles of Consolidation and Basis of Presentation

Principles of Consolidation and Basis of Presentation

Use of Estimates

Use of Estimates

Revenue Recognition

Revenue Recognition

Inventories

Inventories

Long-lived Assets, Goodwill and Intangible Assets

Long-lived Assets, Goodwill and Intangible Assets

Rental Equipment

Property and Equipment


Category	Estimated Useful Life

Transportation equipment		5 years
Buildings		39 years
Office equipment		5 years
Computer equipment		3 years
Machinery and equipment		7 years

Goodwill

The changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2013 and 2012 were as follows (amounts in thousands):


	Equipment Rentals Component 2			Used Equipment Sales			Parts Sales			Total
Balance at January 1, 2011	$	20,427		$	6,712		$	6,880		$	34,019
Reductions⁽¹⁾		(1,201	)		(401	)		(343	)		(1,945	)

Balance at December 31, 2012		19,226			6,311			6,537			32,074
Reductions⁽¹⁾		(526	)		(174	)		(177	)		(877	)

Balance at December 31, 2013	$	18,700		$	6,137		$	6,360		$	31,197

⁽¹⁾	Writedown of goodwill for tax-deductible goodwill in excess of book goodwill.

Closed Branch Facility Charges

Closed Branch Facility Charges

Deferred Financing Costs and Initial Purchasers' Discounts

Deferred Financing Costs and Initial Purchasers’ Discounts

Reserves for Claims

Reserves for Claims

Sales Taxes

Sales Taxes

Advertising

Advertising

Advertising costs are expensed as incurred and totaled $0.6 million, $0.6 million and $0.4 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Shipping and Handling Fees and Costs

Shipping and Handling Fees and Costs

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

Income Taxes

Income Taxes

Purchases of Company Common Stock

Purchases of Company Common Stock

Recent Accounting Pronouncements

Recent Accounting Pronouncements

There are no recently issued accounting pronouncements that are expected to affect the Company’s financial reporting.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Estimated Useful Lives of Property Plant and Equipment

Generally, we assign the following estimated useful lives to these categories:


Category	Estimated Useful Life

Transportation equipment		5 years
Buildings		39 years
Office equipment		5 years
Computer equipment		3 years
Machinery and equipment		7 years

Summary of Changes in Carrying Amount of Goodwill

The changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2013 and 2012 were as follows (amounts in thousands):


	Equipment Rentals Component 2			Used Equipment Sales			Parts Sales			Total
Balance at January 1, 2011	$	20,427		$	6,712		$	6,880		$	34,019
Reductions⁽¹⁾		(1,201	)		(401	)		(343	)		(1,945	)

Balance at December 31, 2012		19,226			6,311			6,537			32,074
Reductions⁽¹⁾		(526	)		(174	)		(177	)		(877	)

Balance at December 31, 2013	$	18,700		$	6,137		$	6,360		$	31,197

⁽¹⁾	Writedown of goodwill for tax-deductible goodwill in excess of book goodwill.

Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements

The carrying amounts and fair values of our other financial instruments subject to fair value disclosures as of December 31, 2013 and 2012 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.


	December 31, 2013
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	49,062	$	42,686
Senior unsecured notes with interest computed at 7.0% (Level 1)		630,000		686,700
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,278		1,717
Letter of credit (Level 3)		—		146


	December 31, 2012
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	50,839	$	44,232
Senior unsecured notes with interest computed at 7.0% (Level 1)		530,000		564,450
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,447		1,919
Letter of credit (Level 3)		—		162

Computation of Basic and Diluted Net Income Per Common Share

The following table sets forth the computation of basic and diluted net income per common share for the years ended December 31, (amounts in thousands, except per share amounts):


	2013		2012		2011
Basic net income per share:
Net income	$	44,140	$	28,836	$	8,926
Weighted average number of common shares outstanding		35,041		34,890		34,759
Net income per common share — basic	$	1.26	$	0.83	$	0.26

Diluted net income per share:
Net income	$	44,140	$	28,836	$	8,926
Weighted average number of common shares outstanding		35,041		34,890		34,759
Effect of dilutive securities:
Effect of dilutive non-vested stock		105		88		128

Weighted average number of common shares outstanding — diluted		35,146		34,978		34,887
Net income per common share — diluted	$	1.26	$	0.82	$	0.26

Common shares excluded from the denominator as anti-dilutive:
Stock options		—		51		51
Non-vested stock		1		65		—

Schedule of Non-Vested Stock Activity

The following table summarizes our non-vested stock activity for the years ended December 31, 2013 and 2012:


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2012		278,634		$	10.77
Granted		108,678		$	15.16
Vested		(151,416	)	$	9.48
Forfeited		(5,481	)	$	12.35

Non-vested stock at December 31, 2012		230,415		$	13.65
Granted		86,911		$	21.83
Vested		(122,121	)	$	12.37
Forfeited		(7,338	)	$	15.35

Non-vested stock at December 31, 2013		187,867		$	18.21

Schedule of Compensation Expense Related to Non-Vested Stock


	2013		2012		2011
Compensation expense	$	2,618	$	1,806	$	1,328

Summary of Compensation Expense Related to Stock-Based Awards


	2013		2012		2011
Compensation expense	$	—	$	56	$	—

Schedule of Share Based Compensation Stock Options Activity

The following table represents stock option activity for the years ended December 31, 2013 and 2012:


	Number of Shares		Weighted Average Exercise Price⁽¹⁾		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2012		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2012		51,000	$	17.80		3.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2013		51,000	$	17.80		2.5

Options exercisable at December 31, 2013		51,000	$	17.80		2.5

⁽¹⁾	Weighted average exercise prices shown above include a reduction of $7.00 per share to reflect the equitable adjustment to the exercise prices in connection with the declaration and payment of a special, one-time cash dividend of $7.00 per share in the third quarter of 2012.

Receivables (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Summary of Receivables

Receivables consisted of the following at December 31, (amounts in thousands):


	2013			2012
Trade receivables	$	130,199		$	141,698
Unbilled rental revenue		5,290			4,465
Income tax receivables		116			93
Other		16			4

		135,621			146,260
Less allowance for doubtful accounts		(3,651	)		(4,593	)

Total receivables, net	$	131,970		$	141,667

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Summary of Inventories

Inventories consisted of the following at December 31, (amounts in thousands):


	2013		2012
New equipment	$	89,833	$	55,798
Used equipment		5,558		8,643
Parts, supplies and other		16,249		15,529

Total inventories, net	$	111,640	$	79,970

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Summary of Net Property and Equipment

Net property and equipment consisted of the following at December 31, (amounts in thousands):


	2013			2012
Land	$	6,833		$	6,833
Transportation equipment		60,987			52,816
Building and leasehold improvements		39,253			32,419
Office and computer equipment		46,556			44,288
Machinery and equipment		10,757			9,159
Property under capital leases		3,217			3,217
Construction in progress		6,894			5,558

		174,497			154,290
Less accumulated depreciation and amortization		(75,994	)		(68,101	)

Total net property and equipment	$	98,503		$	86,189

Manufacturer Flooring Plans Payable (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Maturities of Manufacturer Flooring Plans Payable


2014	$	22,610
2015		19,593
2016		6,859
2017		—
2018		—
Thereafter		—

Total	$	49,062

Accrued Expenses Payable and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Accrued Expenses Payable and Other Liabilities

Accrued expenses payable and other liabilities consisted of the following at December 31, (amounts in thousands):


	2013		2012
Payroll and related liabilities	$	20,665	$	16,883
Sales, use and property taxes		7,712		6,036
Accrued interest		15,101		14,338
Accrued insurance		3,243		3,357
Deferred revenue		4,268		4,015
Other		3,450		5,893

Total accrued expenses payable and other liabilities	$	54,439	$	50,522

Senior Unsecured Notes (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet

The following table reconciles our Senior Secured Notes to our Consolidated Balance Sheets (amounts in thousands):


Aggregate principal amount issued on August 20, 2012	$	530,000
Initial purchasers’ discount		(9,275	)
Accretion of discount through December 31, 2012		340

Balance at December 31, 2012		521,065
Aggregate principal amount issued on February 4, 2013		100,000
Premium on notes issued		8,500
Initial purchaser’s discount		(1,250	)
Accretion of discount through December 31, 2013		1,044
Amortization of note premium through December 31, 2013		(813	)

Balance at December 31, 2013	$	628,546

Capital Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Future Minimum Capital Lease Payments

Future minimum capital lease payments, in the aggregate, existing at December 31, 2013 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):


2014	$	333
2015		333
2016		333
2017		333
2018		333
Thereafter		1,630

Total minimum lease payments		3,295
Less: amount representing interest		(1,017	)

Present value of minimum lease payments	$	2,278

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Tax Provision (Benefit)

Our income tax provision (benefit) for the years ended December 31, 2013, 2012 and 2011, consists of the following (amounts in thousands):


	Current		Deferred		Total
Year ended December 31, 2013:
U.S. Federal	$	1,262	$	16,306	$	17,568
State		1,860		1,579		3,439

	$	3,122	$	17,885	$	21,007

Year ended December 31, 2012:
U.S. Federal	$	—	$	13,187	$	13,187
State		400		2,025		2,425

	$	400	$	15,212	$	15,612

Year ended December 31, 2011:
U.S. Federal	$	—	$	2,621	$	2,621
State		262		332		594

	$	262	$	2,953	$	3,215

Deferred Income Tax Assets and Liabilities

Significant components of our deferred income tax assets and liabilities as of December 31 are as follows (amounts in thousands):


	2013			2012
Deferred tax assets:
Accounts receivable	$	1,388		$	1,755
Inventories		253			241
Net operating losses		10,802			19,423
AMT and general business tax credits		2,619			1,356
Sec 263A costs		1,243			892
Accrued liabilities		4,109			3,708
Deferred compensation		1,932			1,126
Accrued interest		580			555
Stock-based compensation		471			534
Goodwill and intangible assets		3,988			5,026
Other assets		37			74

		27,422			34,690
Deferred tax liabilities:
Property and equipment		(114,107	)		(104,680	)
Investments		(1,606	)		(1,599	)

		(115,713	)		(106,279	)

Net deferred tax liabilities	$	(88,291	)	$	(71,589	)

Actual Income Tax Expense (Benefit)


	2013			2012			2011
Computed tax at statutory rates	$	22,801		$	15,557		$	(4,249	)
Permanent items — other		716			741			415
Permanent items — excess of tax deductible goodwill		(4,673	)		(2,130	)		(2,130	)
State income tax (benefit), net of federal tax effect		2,651			1,592			342
Increase in uncertain tax positions		(488	)		(148	)		339
Other		—			—			—

	$	21,007		$	15,612		$	3,215

Amounts of Gross Unrecognized Tax Benefits

A reconciliation of the beginning and ending balances of the total amounts of gross unrecognized tax benefits is as follow (in thousands):


	2013			2012
Gross unrecognized tax benefits at January 1	$	6,515		$	6,663
Increases in tax positions taken in prior years		11			—
Decreases in tax positions taken in prior years		(84	)		—
Increases in tax positions taken in current year		—			—
Decreases for tax positions taken in current year		—			—
Settlements with taxing authorities		(285	)		(148	)
Lapse in statute of limitations		(214	)		—

Gross unrecognized tax benefits at December 31	$	5,943		$	6,515

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Future Minimum Operating Lease Payments

Future minimum operating lease payments existing at December 31, 2013 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):


2014	$	12,504
2015		11,422
2016		9,769
2017		7,930
2018		6,934
Thereafter		46,882

	$	95,441

Summarized Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Financial Results of Operations

The following is a summary of our unaudited quarterly financial results of operations for the years ended December 31, 2013 and 2012 (amounts in thousands, except per share amounts):


	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2013:
Total revenues	$	212,388	$	245,340	$	270,449	$	259,579
Income from operations		18,716		28,912		33,932		33,763
Income before provision for income taxes		6,951		16,028		20,976		21,192
Net income		4,777		10,809		13,953		14,601
Basic net income per common share⁽¹⁾		0.14		0.31		0.40		0.42
Diluted net income per common share⁽¹⁾		0.14		0.31		0.40		0.41


	First Quarter		Second Quarter		Third Quarter⁽²⁾		Fourth Quarter
2012:
Total revenues	$	173,665	$	209,024	$	204,509	$	250,117
Income from operations		12,271		23,477		25,035		28,458
Income before provision for income taxes		5,758		16,655		5,273		16,762
Net income⁽²⁾		3,955		10,468		3,709		10,704
Basic net income per common share⁽¹⁾		0.11		0.30		0.11		0.31
Diluted net income per common share⁽¹⁾		0.11		0.30		0.11		0.31

⁽¹⁾	Because of the method used in calculating per share data, the summation of quarterly per share data may not necessarily total to the per share data computed for the entire year.

⁽²⁾	As further discussed in Note 8 to the consolidated financial statements, the Company recorded in the third quarter of 2012 a $10.2 million, or $6.6 million after tax, charge for the early extinguishment of debt related to the repurchase and redemption of its $250 million senior unsecured notes.

Segment Information (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Information about Reportable Segments

The following table presents information about our reportable segments (amounts in thousands):


	Years Ended December 31,
	2013		2012		2011
Segment Revenues:
Equipment rentals	$	338,935	$	288,641	$	228,038
New equipment sales		294,768		241,721		220,211
Used equipment sales		141,560		104,563		85,347
Parts sales		103,174		99,621		94,511
Services revenues		56,694		56,554		53,954

Total segmented revenues		935,131		791,100		682,061
Non-Segmented revenues		52,625		46,215		38,490

Total revenues	$	987,756	$	837,315	$	720,551

Segment Gross Profit:
Equipment rentals	$	161,649	$	135,623	$	94,658
New equipment sales		31,881		27,524		24,059
Used equipment sales		40,867		30,575		20,305
Parts sales		28,933		27,298		25,289
Services revenues		35,660		34,577		32,930

Total gross profit from revenues		298,990		255,597		197,241
Non-Segmented gross profit (loss)		2,846		1,705		(4,538	)

Total gross profit	$	301,836	$	257,302	$	192,703


	December 31,
	2013		2012
Segment identified assets:
Equipment sales	$	95,392	$	64,441
Equipment rentals		688,710		583,349
Parts and service		16,248		15,529

Total segment identified assets		800,350		663,319
Non-Segmented identified assets		289,990		279,080

Total assets	$	1,090,340	$	942,399

Consolidating Financial Information of Guarantor Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Condensed Consolidating Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEET


	As of December 31, 2013
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	17,607	$	—		$	—		$	17,607
Receivables, net		114,525		17,445			—			131,970
Inventories, net		102,125		9,515			—			111,640
Prepaid expenses and other assets		5,853		171			—			6,024
Rental equipment, net		582,721		105,989			—			688,710
Property and equipment, net		85,826		12,677			—			98,503
Deferred financing costs, net		4,689		—			—			4,689
Intangible assets, net		—		—			—			—
Investment in guarantor subsidiaries		165,703		—			(165,703	)		—
Goodwill		1,671		29,526			—			31,197

Total assets	$	1,080,720	$	175,323		$	(165,703	)	$	1,090,340

Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	102,460	$	—		$	—		$	102,460
Accounts payable		60,787		6,992			—			67,779
Manufacturer flooring plans payable		49,062		—			—			49,062
Dividends payable		656		(23	)		—			633
Accrued expenses payable and other liabilities		54,066		373			—			54,439
Senior unsecured notes		628,546		—			—			628,546
Capital leases payable		—		2,278			—			2,278
Deferred income taxes		88,291		—			—			88,291
Deferred compensation payable		2,040		—			—			2,040

Total liabilities		985,908		9,620			—			995,528
Stockholders’ equity		94,812		165,703			(165,703	)		94,812

Total liabilities and stockholders’ equity	$	1,080,720	$	175,323		$	(165,703	)	$	1,090,340

CONDENSED CONSOLIDATING BALANCE SHEET


	As of December 31, 2012
	H&E Equipment Services		Guarantor Subsidiaries		Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	8,894	$	—	$	—		$	8,894
Receivables, net		125,345		16,322		—			141,667
Inventories, net		71,407		8,563		—			79,970
Prepaid expenses and other assets		5,107		100		—			5,207
Rental equipment, net		485,177		98,172		—			583,349
Property and equipment, net		74,264		11,925		—			86,189
Deferred financing costs, net		5,049		—		—			5,049
Intangible assets, net		—		—		—			—
Investment in guarantor subsidiaries		160,005		—		(160,005	)		—
Goodwill		2,548		29,526		—			32,074

Total assets	$	937,796	$	164,608	$	(160,005	)	$	942,399

Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	157,719	$	—	$	—		$	157,719
Accounts payable		34,786		1,333		—			36,119
Manufacturer flooring plans payable		50,389		450		—			50,839
Dividends payable		1,488		—		—			1,488
Accrued expenses payable and other liabilities		50,149		373		—			50,522
Senior unsecured notes		521,065		—		—			521,065
Capital leases payable		—		2,447		—			2,447
Deferred income taxes		71,589		—		—			71,589
Deferred compensation payable		1,975		—		—			1,975

Total liabilities		889,160		4,603		—			893,763
Stockholders’ equity (deficit)		48,636		160,005		(160,005	)		48,636

Total liabilities and stockholders’ equity	$	937,796	$	164,608	$	(160,005	)	$	942,399

Condensed Consolidating Statement of Operations

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	280,700		$	58,235		$	—		$	338,935
New equipment sales		251,911			42,857			—			294,768
Used equipment sales		119,351			22,209			—			141,560
Parts sales		88,994			14,180			—			103,174
Services revenues		49,022			7,672			—			56,694
Other		43,341			9,284			—			52,625

Total revenues		833,319			154,437			—			987,756

Cost of revenues:
Rental depreciation		100,627			21,321			—			121,948
Rental expense		45,186			10,152			—			55,338
New equipment sales		224,051			38,836			—			262,887
Used equipment sales		84,881			15,812			—			100,693
Parts sales		64,167			10,074			—			74,241
Services revenues		18,272			2,762			—			21,034
Other		40,298			9,481			—			49,779

Total cost of revenues		577,482			108,438			—			685,920

Gross profit (loss):
Equipment rentals		134,887			26,762			—			161,649
New equipment sales		27,860			4,021			—			31,881
Used equipment sales		34,470			6,397			—			40,867
Parts sales		24,827			4,106			—			28,933
Services revenues		30,750			4,910			—			35,660
Other		3,043			(197	)		—			2,846

Gross profit		255,837			45,999			—			301,836

Selling, general and administrative expenses		155,881			33,181			—			189,062
Equity in earnings of guarantor subsidiaries		2,497			—			(2,497	)		—
Gain from sales of property and equipment, net		2,220			329			—			2,549

Income from operations		104,673			13,147			(2,497	)		115,323
Other income (expense):
Interest expense		(40,662	)		(10,742	)		—			(51,404	)
Other, net		1,136			92			—			1,228

Total other expense, net		(39,526	)		(10,650	)		—			(50,176	)

Income before income taxes		65,147			2,497			(2,497	)		65,147
Income tax expense		21,007			—			—			21,007

Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	237,171		$	51,470		$	—	$	288,641
New equipment sales		212,544			29,177			—		241,721
Used equipment sales		83,742			20,821			—		104,563
Parts sales		85,137			14,484			—		99,621
Services revenues		49,037			7,517			—		56,554
Other		37,908			8,307			—		46,215

Total revenues		705,539			131,776			—		837,315

Cost of revenues:
Rental depreciation		83,219			19,747			—		102,966
Rental expense		40,197			9,855			—		50,052
New equipment sales		188,251			25,946			—		214,197
Used equipment sales		58,604			15,384			—		73,988
Parts sales		61,988			10,335			—		72,323
Services revenues		19,362			2,615			—		21,977
Other		35,621			8,889			—		44,510

Total cost of revenues		487,242			92,771			—		580,013

Gross profit (loss):
Equipment rentals		113,755			21,868			—		135,623
New equipment sales		24,293			3,231			—		27,524
Used equipment sales		25,138			5,437			—		30,575
Parts sales		23,149			4,149			—		27,298
Services revenues		29,675			4,902			—		34,577
Other		2,287			(582	)		—		1,705

Gross profit		218,297			39,005			—		257,302

Selling, general and administrative expenses		139,775			29,878			—		169,653
Equity in loss of guarantor subsidiaries		(181	)		—			181		—
Gain from sales of property and equipment, net		1,216			376			—		1,592

Income from operations		79,557			9,503			181		89,241
Other income (expense):
Interest expense		(25,798	)		(9,743	)		—		(35,541	)
Loss on early extinguishment of debt		(10,180	)		—			—		(10,180	)
Other, net		869			59			—		928

Total other expense, net		(35,109	)		(9,684	)		—		(44,793	)

Income (loss) before income taxes		44,448			(181	)		181		44,448
Income tax expense		15,612			—			—		15,612

Net income (loss)	$	28,836		$	(181	)	$	181	$	28,836

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2011
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	182,822		$	45,216		$	—	$	228,038
New equipment sales		200,298			19,913			—		220,211
Used equipment sales		70,485			14,862			—		85,347
Parts sales		80,153			14,358			—		94,511
Services revenues		47,325			6,629			—		53,954
Other		31,573			6,917			—		38,490

Total revenues		612,656			107,895			—		720,551

Cost of revenues:
Rental depreciation		68,327			18,454			—		86,781
Rental expense		37,264			9,335			—		46,599
New equipment sales		178,413			17,739			—		196,152
Used equipment sales		52,978			12,064			—		65,042
Parts sales		58,827			10,395			—		69,222
Services revenues		18,658			2,366			—		21,024
Other		34,066			8,962			—		43,028

Total cost of revenues		448,533			79,315			—		527,848

Gross profit (loss):
Equipment rentals		77,231			17,427			—		94,658
New equipment sales		21,885			2,174			—		24,059
Used equipment sales		17,507			2,798			—		20,305
Parts sales		21,326			3,963			—		25,289
Services revenues		28,667			4,263			—		32,930
Other		(2,493	)		(2,045	)		—		(4,538	)

Gross profit		164,123			28,580			—		192,703

Selling, general and administrative expenses		126,880			26,474			—		153,354
Equity in loss of guarantor subsidiaries		(6,633	)		—			6,633		—
Gain from sales of property and equipment, net		384			409			—		793

Income from operations		30,994			2,515			6,633		40,142
Other income (expense):
Interest expense		(19,536	)		(9,191	)		—		(28,727	)
Other, net		683			43			—		726

Total other expense, net		(18,853	)		(9,148	)		—		(28,001	)

Income (loss) before income taxes		12,141			(6,633	)		6,633		12,141
Income tax expense		3,215			—			—		3,215

Net income (loss)	$	8,926		$	(6,633	)	$	6,633	$	8,926

Condensed Consolidating Statement of Cash Flows

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		14,871			2,084			—			16,955
Depreciation on rental equipment		100,627			21,321			—			121,948
Amortization of deferred financing costs		1,094			—			—			1,094
Accretion of note discount, net of premium amortization		231			—			—			231
Provision for losses on accounts receivable		2,568			626			—			3,194
Provision for inventory obsolescence		220			—			—			220
Provision for deferred income taxes		16,702			—			—			16,702
Stock-based compensation expense		2,618			—			—			2,618
Gain from sales of property and equipment, net		(2,220	)		(329	)		—			(2,549	)
Gain from sales of rental equipment, net		(32,235	)		(6,340	)		—			(38,575	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		876			—			—			876
Equity in earnings of guarantor subsidiaries		(2,497	)		—			2,497			—
Changes in operating assets and liabilities:
Receivables, net		8,252			(1,749	)		—			6,503
Inventories, net		(62,300	)		(5,454	)		—			(67,754	)
Prepaid expenses and other assets		(744	)		(71	)		—			(815	)
Accounts payable		26,000			5,659			—			31,659
Manufacturer flooring plans payable		(1,327	)		(450	)		—			(1,777	)
Accrued expenses payable and other liabilities		3,917			—			—			3,917
Deferred compensation payable		65			—			—			65

Net cash provided by operating activities		120,858			17,794			—			138,652

Cash flows from investing activities:
Purchases of property and equipment		(26,576	)		(2,903	)		—			(29,479	)
Purchases of rental equipment		(229,952	)		(37,513	)		—			(267,465	)
Proceeds from sales of property and equipment		2,363			396			—			2,759
Proceeds from sales of rental equipment		95,378			19,217			—			114,595
Investment in subsidiaries		(3,201	)		—			3,201			—

Net cash used in investing activities		(161,988	)		(20,803	)		3,201			(179,590	)

Cash flows from financing activities:
Excess tax benefit from stock-based awards		307			—			—			307
Purchases of treasury stock		(890	)		—			—			(890	)
Dividends paid		(832	)		(23	)		—			(855	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Borrowing on senior secured credit facility		1,058,990			—			—			1,058,990
Payments on senior secured credit facility		(1,114,249	)		—			—			(1,114,249	)
Payments of deferred financing cost		(733	)		—			—			(733	)
Payments on capital lease obligations		—			(169	)		—			(169	)
Capital contributions		—			3,201			(3,201	)		—

Net cash provided by financing activities		49,843			3,009			(3,201	)		49,651

Net increase in cash		8,713			—			—			8,713
Cash, beginning of year		8,894			—			—			8,894

Cash, end of year	$	17,607		$	—		$	—		$	17,607

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	28,836		$	(181	)	$	181		$	28,836
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		11,580			1,901			—			13,481
Depreciation on rental equipment		83,219			19,747			—			102,966
Amortization of deferred financing costs and note discount accretion		1,555			—			—			1,555
Amortization of intangible assets		—			66			—			66
Provision for losses on accounts receivable		—			3,480			—			3,480
Provision for inventory obsolescence		126			—			—			126
Provision for deferred income taxes		12,973			—			—			12,973
Stock-based compensation expense		1,862			—			—			1,862
Loss on early extinguishment of debt		10,180			—			—			10,180
Gain from sales of property and equipment, net		(1,216	)		(376	)		—			(1,592	)
Gain from sales of rental equipment, net		(24,123	)		(5,436	)		—			(29,559	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		1,944			—			—			1,944
Equity in loss of guarantor subsidiaries		181			—			(181	)		—
Changes in operating assets and liabilities:
Receivables, net		(31,505	)		(8,303	)		—			(39,808	)
Inventories, net		(40,310	)		(2,827	)		—			(43,137	)
Prepaid expenses and other assets		(9	)		25			—			16
Accounts payable		(24,308	)		(2,578	)		—			(26,886	)
Manufacturer flooring plans payable		(7,860	)		381			—			(7,479	)
Accrued expenses payable and other liabilities		12,363			(331	)		—			12,032
Deferred compensation payable		(33	)		—			—			(33	)

Net cash provided by operating activities		35,455			5,568			—			41,023

Cash flows from investing activities:
Purchases of property and equipment		(34,181	)		(3,180	)		—			(37,361	)
Purchases of rental equipment		(224,802	)		(43,427	)		—			(268,229	)
Proceeds from sales of property and equipment		1,574			484			—			2,058
Proceeds from sales of rental equipment		70,926			19,616			—			90,542
Investment in subsidiaries		(21,097	)		—			21,097			—

Net cash used in investing activities		(207,580	)		(26,507	)		21,097			(212,990	)

Cash flows from financing activities:
Excess tax benefit from stock-based awards		293			—			—			293
Purchases of treasury stock		(694	)		—			—			(694	)
Dividends paid		(244,381	)		—			—			(244,381	)
Principal payments on senior unsecured notes		(257,576	)		—			—			(257,576	)
Proceeds from issuance of senior unsecured notes		520,725			—			—			520,725
Borrowing on senior secured credit facility		1,032,285			—			—			1,032,285
Payments on senior secured credit facility		(890,621	)		—			—			(890,621	)
Payments of deferred financing cost		(3,227	)		—			—			(3,227	)
Payments on capital lease obligations		—			(158	)		—			(158	)
Capital contributions		—			21,097			(21,097	)		—

Net cash provided by financing activities		156,804			20,939			(21,097	)		156,646

Net decrease in cash		(15,321	)		—			—			(15,321	)
Cash, beginning of year		24,215			—			—			24,215

Cash, end of year	$	8,894		$	—		$	—		$	8,894

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2011
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	8,926		$	(6,633	)	$	6,633		$	8,926
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		10,498			1,757			—			12,255
Depreciation on rental equipment		68,327			18,454			—			86,781
Amortization of deferred financing costs		1,388			—			—			1,388
Amortization of intangible assets		—			362			—			362
Provision for losses on accounts receivable		2,172			1,010			—			3,182
Provision for inventory obsolescence		210			—			—			210
Provision for deferred income taxes		2,697			—			—			2,697
Stock-based compensation expense		1,327			—			—			1,327
Gain from sales of property and equipment, net		(384	)		(409	)		—			(793	)
Gain from sales of rental equipment, net		(16,002	)		(2,786	)		—			(18,788	)
Equity in loss of guarantor subsidiaries		6,633			—			(6,633	)		—
Changes in operating assets and liabilities:
Receivables, net		(8,383	)		(999	)		—			(9,382	)
Inventories, net		(20,500	)		(1,061	)		—			(21,561	)
Prepaid expenses and other assets		3,381			76			—			3,457
Accounts payable		3,613			956			—			4,569
Manufacturer flooring plans payable		(16,633	)		(107	)		—			(16,740	)
Accrued expenses payable and other liabilities		2,890			(399	)		—			2,491
Deferred compensation payable		4			—			—			4

Net cash provided by operating activities		50,164			10,221			—			60,385

Cash flows from investing activities:
Purchases of property and equipment		(15,757	)		(2,676	)		—			(18,433	)
Purchases of rental equipment		(106,490	)		(20,745	)		—			(127,235	)
Proceeds from sales of property and equipment		923			459			—			1,382
Proceeds from sales of rental equipment		50,177			13,181			—			63,358
Investment in subsidiaries		291			—			(291	)		—

Net cash used in investing activities		(70,856	)		(9,781	)		(291	)		(80,928	)

Cash flows from financing activities:
Excess tax benefit from stock-based awards		257			—			—			257
Purchases of treasury stock		(554	)		—			—			(554	)
Borrowing on senior secured credit facility		557,884			—			—			557,884
Payments on senior secured credit facility		(541,829	)		—			—			(541,829	)
Payments on capital lease obligations		—			(149	)		—			(149	)
Capital contributions		—			(291	)		291			—

Net cash provided by (used in) financing activities		15,758			(440	)		291			15,609

Net decrease in cash		(4,934	)		—			—			(4,934	)
Cash, beginning of year		29,149			—			—			29,149

Cash, end of year	$	24,215		$	—		$	—		$	24,215

Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended	12 Months Ended
	Sep. 30, 2012 $ / shares	Dec. 31, 2013 USD ($) Branch Manufacturer Segment shares	Dec. 31, 2012 USD ($) Branch $ / shares shares	Dec. 31, 2011 USD ($) Branch shares	Sep. 30, 2011
Summary Of Significant Accounting Policy [Line Items]
Salvage value		25.00%
Number of operating segments \| Segment		6
Minimum percentage of likelihood that fair value of goodwill more than carrying value					50.00%
Number of branches closed \| Branch		1	1	3
Accrued expenses and other liabilities		$ 1,400,000	$ 3,500,000
Health insurance reserves		3,500,000	1,400,000
Advertising costs		$ 600,000	600,000	$ 400,000
Recognized income tax provisions		50.00%
Transfer of financial assets		$ 0	0
Transfer of financial liabilities		$ 0	$ 0
No. of manufacturers \| Manufacturer		3
Rental and sales equipment		65.00%
Stock-Based incentive compensation plan \| shares		3,614,426
Issue of shares of non-vested period		3 years
Unrecognized compensation expense related to non-vested stock		$ 2,900,000
Expected non-vested stock recognized over a weighted-average period		1 year 10 months 24 days
Unrecognized compensation expense related to stock option awards		$ 0
Stock options, granted \| shares		0	0	0
Dividend per share paid \| $ / shares	$ 7.00		$ 7.00
Aggregate intrinsic value		$ 600,000
Cranes and Aerial Work Platform [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life		10 years
Earthmoving equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life		5 years
Industrial lift trucks [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life		7 years
Attachments and other equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life		3 years

Summary of Significant Accounting Policies - Estimated Useful Lives of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2013
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	39 years
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

Summary of Significant Accounting Policies - Summary of Changes in Carrying Amount of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]
Beginning Balance	$ 32,074	$ 34,019
Reductions	(877)	(1,945)
Ending Balance	31,197	32,074
Equipment rentals component 2 [Member]
Goodwill [Line Items]
Beginning Balance	19,226	20,427
Reductions	(526)	(1,201)
Ending Balance	18,700	19,226
Used equipment sales [Member]
Goodwill [Line Items]
Beginning Balance	6,311	6,712
Reductions	(174)	(401)
Ending Balance	6,137	6,311
Parts sales [Member]
Goodwill [Line Items]
Beginning Balance	6,537	6,880
Reductions	(177)	(343)
Ending Balance	$ 6,360	$ 6,537

Summary of Significant Accounting Policies - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	$ 2,278	$ 2,447
Letter of credit (Level 3)	6,500	6,500
Carrying Amount [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	49,062	50,839
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	2,278	2,447
Carrying Amount [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0% (Level 1)	630,000	530,000
Fair Value [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	42,686	44,232
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	1,717	1,919
Letter of credit (Level 3)	146	162
Fair Value [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0% (Level 1)	$ 686,700	$ 564,450

Summary of Significant Accounting Policies - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Parenthetical) (Detail)	Dec. 31, 2013	Dec. 31, 2012
Carrying Amount [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.25%	5.25%
Capital lease payable, interest rate, minimum	5.929%	5.929%
Capital lease payable interest rate, maximum	9.55%	9.55%
Carrying Amount [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes, interest rate	7.00%	7.00%
Fair Value [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.25%	5.25%
Capital lease payable, interest rate, minimum	5.929%	5.929%
Capital lease payable interest rate, maximum	9.55%	9.55%
Fair Value [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes, interest rate	7.00%	7.00%

Summary of Significant Accounting Policies - Summary of Computation of Basic and Diluted Net Income Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Basic net income per share:
Net income	$ 14,601	$ 13,953	$ 10,809	$ 4,777	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 44,140	$ 28,836	$ 8,926
Weighted average number of common shares outstanding									35,041	34,890	34,759
Net income per common share - basic	$ 0.42	$ 0.40	$ 0.31	$ 0.14	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 1.26	$ 0.83	$ 0.26
Diluted net income per share:
Net income	$ 14,601	$ 13,953	$ 10,809	$ 4,777	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 44,140	$ 28,836	$ 8,926
Weighted average number of common shares outstanding									35,041	34,890	34,759
Effect of dilutive securities:
Weighted average number of common shares outstanding - diluted									35,146	34,978	34,887
Net income per common share - diluted	$ 0.41	$ 0.40	$ 0.31	$ 0.14	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 1.26	$ 0.82	$ 0.26
Employee Stock Option [Member]
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive										51	51
Non-vested restricted stock [Member]
Effect of dilutive securities:
Effect of dilutive non-vested stock									105	88	128
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive									1	65

Summary of Significant Accounting Policies - Schedule of Non-Vested Stock Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Nonvested stock, beginning balance, Number of Shares	230,415	278,634
Granted, Number of Shares	86,911	108,678
Vested, Number of Shares	(122,121)	(151,416)
Forfeited, Number of Shares	(7,338)	(5,481)
Nonvested stock, ending balance, Number of Shares	187,867	230,415
Nonvested stock, beginning balance, Weighted Average Grant Date Fair Value	$ 13.65	$ 10.77
Granted, Weighted Average Grant Date Fair Value	21.83	15.16
Vested, Weighted Average Grant Date Fair Value	12.37	9.48
Forfeited, Weighted Average Grant Date Fair Value	15.35	12.35
Nonvested stock, ending balance, Weighted Average Grant Date Fair Value	$ 18.21	$ 13.65

Summary of Significant Accounting Policies - Schedule of compensation expense related to non-vested stock (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Compensation expense	$ 2,618	$ 1,806	$ 1,328

Summary of Significant Accounting Policies - Summary of Compensation Expense Related to Stock-Based Awards (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Employee Service Share Based Compensation Expense Allocation [Line Items]
Compensation expense	$ 2,618	$ 1,806	$ 1,328
Stock option [Member]
Schedule Of Employee Service Share Based Compensation Expense Allocation [Line Items]
Compensation expense		$ 56

Summary of Significant Accounting Policies - Schedule of Share Based Compensation Stock Options Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Options, Outstanding, Number of Shares, Beginning Balance	51,000	51,000
Stock Options, Granted, Number of Shares	0	0	0
Stock Options, Exercised, Number of Shares	0	0
Stock Options, Canceled, forfeited or expired, Number of Shares	0	0
Stock Options, Outstanding, Number of Shares, Ending Balance	51,000	51,000	51,000
Stock Options, Exercisable, Number of Shares	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 17.80	$ 17.80
Stock Options, Granted, Weighted Average Exercise Price	0	0
Stock Options, Exercised, Weighted Average Exercise Price	0	0
Stock Options, Canceled, forfeited or expired, Weighted Average Exercise Price	0	0
Stock Options, Outstanding, Weighted Average Exercise Price, Ending Balance	17.80	$ 17.80	$ 17.80
Stock Options, Exercisable, Weighted Average Exercise Price	$ 17.80
Stock Options, Outstanding, Weighted Average Contractual Life In Years	2 years 6 months	3 years 6 months
Stock Options, Exercisable, Weighted Average Contractual Life In Years	2 years 6 months

Summary of Significant Accounting Policies - Schedule of Share Based Compensation Stock Options Activity (Parenthetical) (Detail) - $ / shares	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Reduction on weighted average exercises price		$ 7.00
Dividend per share paid	$ 7.00		$ 7.00

Receivables - Summary of Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Receivables [Abstract]
Trade receivables	$ 130,199	$ 141,698
Unbilled rental revenue	5,290	4,465
Income tax receivables	116	93
Other	16	4
Total receivables	135,621	146,260
Less allowance for doubtful accounts	(3,651)	(4,593)
Total receivables, net	$ 131,970	$ 141,667

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Inventory [Line Items]
Total inventories, net	$ 111,640	$ 79,970
New equipment [Member]
Inventory [Line Items]
Total inventories, net	89,833	55,798
Used equipment [Member]
Inventory [Line Items]
Total inventories, net	5,558	8,643
Parts, supplies and other [Member]
Inventory [Line Items]
Total inventories, net	$ 16,249	$ 15,529

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Net of reserves for inventory obsolescence	$ 647	$ 618

Property and Equipment - Summary of Net Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 174,497	$ 154,290
Less accumulated depreciation and amortization	(75,994)	(68,101)
Total net property and equipment	98,503	86,189
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	6,833	6,833
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	60,987	52,816
Building and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	39,253	32,419
Office and computer equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	46,556	44,288
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	10,757	9,159
Property under capital leases [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	3,217	3,217
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 6,894	$ 5,558

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Interest costs capitalized		$ 200
Depreciation and amortization of property and equipment	$ 16,955	13,481	$ 12,255
Computer software costs	11,400	15,300
Computer software, amortization	3,800	3,800
Office and computer equipment [Member]
Property, Plant and Equipment [Line Items]
Interest costs capitalized	600	600
Capitalized costs	$ 26,900	$ 26,900

Manufacturer Flooring Plans Payable - Additional Information (Detail)	Dec. 31, 2013
Debt Disclosure [Abstract]
Debt instrument interest rate, minimum	0.00%
Debt instrument interest rate, maximum	3.25%

Manufacturer Flooring Plans Payable - Maturities of Manufacturer Flooring Plans Payable (Detail) - Manufacturer Flooring Plans Payable [Member] $ in Thousands	Dec. 31, 2013 USD ($)
Schedule Of Long Term Debt [Line Items]
2014	$ 22,610
2015	19,593
2016	6,859
2017
2018
Thereafter
Total	$ 49,062

Accrued Expenses Payable and Other Liabilities - Accrued Expenses Payable and Other Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accounts Payable And Accrued Liabilities Current And Noncurrent [Abstract]
Payroll and related liabilities	$ 20,665	$ 16,883
Sales, use and property taxes	7,712	6,036
Accrued interest	15,101	14,338
Accrued insurance	3,243	3,357
Deferred revenue	4,268	4,015
Other	3,450	5,893
Total accrued expenses payable and other liabilities	$ 54,439	$ 50,522

Senior Unsecured Notes - Additional Information (Detail) - USD ($)				3 Months Ended	12 Months Ended
	Feb. 28, 2013	Sep. 19, 2012	Aug. 20, 2012	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Feb. 04, 2013
Debt Instrument [Line Items]
Net proceeds to the company net of initial purchasers' discount			$ 520,700,000
Repurchase of old notes			158,700,000
Consideration per base amount to those who tendered old notes prior to deadline			1,031.67
Base amount of old note fixed for exchange			1,000
Principal amount outstanding of old notes redeemed by company		$ 91,300,000
Redemption price percentage as equal to principal amount of old notes to be redeemed		102.792%			101.00%
Actual dividends paid						$ 244,400,000
Dividend per share paid				$ 7.00		$ 7.00
Shares on dividends paid						34,911,455
Outstanding shares of non-vested common stock on which dividends are to be paid						232,431
Amount of outstanding shares of non-vested common stock on which dividends are to be paid						$ 1,500,000
One-time loss recorded on early extinguishment of debt				$ 10,200,000		10,180,000
One-time loss recorded on early extinguishment of debt, after tax				$ 6,600,000		6,600,000
Payment of tender premiums						5,000,000
Payment to redeem remaining outstanding old notes						2,600,000
Unamortized deferred financing costs written off						2,600,000
Transaction costs incurred in connection with extinguishment of debt						$ 1,700,000
Percentage of principal amount of new notes to be redeemed before September 1, 2015					35.00%
Add-on Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount							$ 100,000,000
Interest rate							7.00%
Redemption price percentage as equal to principal amount of old notes to be redeemed					101.00%
Maturity date of notes					Sep. 01, 2022
Price percentage for Add-on Notes, Principal amount							108.50%
Net proceeds from the offering of Add-on Notes					$ 110,400,000
Percentage of principal amount of new notes potentially redeemable before September 1, 2015					35.00%
Offer to exchange notes and guarantees expiration date					Apr. 30, 2013
7% Senior Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount			$ 530,000,000
Interest rate			7.00%
Year of maturity	2022		2022
Initial Purchasers' discount			$ 9,300,000
Principal payments due until maturity					$ 0
Maturity date of notes					Sep. 01, 2022
8 3/8% Senior Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount			$ 250,000,000
Interest rate			8.375%
Year of maturity			2016

Senior Unsecured Notes - Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	4 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Feb. 04, 2013	Aug. 20, 2012
Debt Instrument [Line Items]
Senior unsecured notes		$ 521,065
Amortization of note premium		(231)
Senior unsecured notes	$ 521,065	628,546
Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount issued			$ 100,000	$ 530,000
Premium on notes issued			8,500
Initial purchaser's discount			$ (1,250)	$ (9,275)
Accretion of discount	$ 340	1,044
Amortization of note premium		$ (813)

Senior Secured Credit Facility - Additional Information (Detail) - USD ($) $ in Thousands		1 Months Ended	12 Months Ended
	Aug. 17, 2012	Feb. 29, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Aug. 27, 2012	Aug. 09, 2012
Debt Instrument [Line Items]
Credit Agreement's existing incremental facility	$ 82,500		$ 1,058,990	$ 1,032,285	$ 557,884
Debt instrument prime rate plus			3.25%
Weighted average interest rate on the senior secured credit facility			2.70%
Outstanding letters of credit			$ 6,500	$ 6,500
Basis points added to U S prime rate			1.00%
Basis points added to LIBOR			2.00%
Credit facility interest rate description			The interest rate on the Credit Facility was based on a 3.25% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points
Minimum [Member]
Debt Instrument [Line Items]
Unused commitment fee margin percentage			0.375%
Index rate plus an applicable margin Percentage			1.00%
Minimum [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit		2.00%
Maximum [Member]
Debt Instrument [Line Items]
Unused commitment fee margin percentage			0.50%
Index rate plus an applicable margin Percentage			1.50%
Maximum [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit		2.50%
Amendment No. 1 [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders		$ 320,000
Total transaction costs on Amendments			$ 800
Debt instrument maturity date description			Extended the maturity date of the Credit Facility from July 29, 2015 to the earlier to occur of, inter alia, February 29, 2017, and, unless previously refinanced, the date that is six months prior to the maturity of the Old Notes (giving effect to any extensions thereof)
Amendment No. 1 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
LIBOR plus an applicable margin Percentage		2.00%
Amendment No. 1 [Member] \| Minimum [Member] \| 8 3/8% Senior Notes [Member]
Debt Instrument [Line Items]
Amount of old notes		$ 200,000
Amendment No. 1 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
LIBOR plus an applicable margin Percentage		2.50%
Amendment No. 2 [Member]
Debt Instrument [Line Items]
Debt instrument maturity date description			Changed the maturity date of the Credit Facility to the earlier to occur of February 29, 2017, and the date that is six months prior to the scheduled maturity of the New Notes (giving effect to any extensions thereof) (subject to earlier termination upon the occurrence of, under certain circumstances, an event of default or prepayment in full of the amounts owing under the Credit Facility)
Amendment No. 2 [Member] \| Minimum [Member] \| 8 3/8% Senior Notes [Member]
Debt Instrument [Line Items]
Amount of old notes							$ 200,000
Amendment No. 2 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Amount of old notes							$ 530,000
Amendment No. 3 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders	320,000
Amendment No. 3 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders	$ 402,500
Amendment No. 2 and Amendment No. 3 [Member]
Debt Instrument [Line Items]
Total transaction costs on Amendments			$ 700
Amendment No. 4 [Member]
Debt Instrument [Line Items]
Credit Agreement's existing incremental facility			47,500
Ceiling limit of borrowing facility to maintain minimum fixed charge coverage ratio			$ 50,300
Maximum Leverage Ratio to 1.0			5.0
Minimum fixed charge Coverage Ratio to 1.0			1.10
Amendment No. 4 [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders						$ 30,000
Credit Facility [Member] \| Scenario, Forecast [Member]
Debt Instrument [Line Items]
Available borrowings under our senior secured credit facility			$ 314,000
Outstanding letters of credit			$ 6,500

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

Capital Lease Obligations - Future minimum capital lease payments (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Capital Leases Future Minimum Payments Net Present Value [Abstract]
2014	$ 333
2015	333
2016	333
2017	333
2018	333
Thereafter	1,630
Total minimum lease payments	3,295
Less: amount representing interest	(1,017)
Present value of minimum lease payments	$ 2,278

Income Taxes - Income Tax Provision (benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
U.S. Federal, Current	$ 1,262
U.S. Federal, Deferred	16,306	13,187	2,621
U.S. Federal, Total	17,568	13,187	2,621
State, Current	1,860	400	262
State, Deferred	1,579	2,025	332
State, Total	3,439	2,425	594
Current, Total	3,122	400	262
Deferred, Total	17,885	15,212	2,953
Total	$ 21,007	$ 15,612	$ 3,215

Income Taxes - Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Accounts receivable	$ 1,388	$ 1,755
Inventories	253	241
Net operating losses	10,802	19,423
AMT and general business tax credits	2,619	1,356
Sec 263A costs	1,243	892
Accrued liabilities	4,109	3,708
Deferred compensation	1,932	1,126
Accrued interest	580	555
Stock-based compensation	471	534
Goodwill and intangible assets	3,988	5,026
Other assets	37	74
Deferred tax assets, Total	27,422	34,690
Deferred tax liabilities:
Property and equipment	(114,107)	(104,680)
Investments	(1,606)	(1,599)
Deferred tax liabilities, Total	88,291	71,589
Net deferred tax liabilities	$ (88,291)	$ (71,589)

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	35.00%
Federal net operating loss carry forwards	$ 55,300
Expire in varying amounts for federal net operating loss carry forwards	2029 through 2030
Federal alternative minimum tax credit carry forwards	$ 2,100
General business credit carry forwards	$ 2,619	$ 1,356
Expire in varying amounts for business credit carry forwards	2025 and 2029
Unrecognized tax benefits	$ 300
Federal tax returns under examination	2005 through 2009

Income Taxes - Actual Income Tax Expense (benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Computed tax at statutory rates	$ 22,801	$ 15,557	$ (4,249)
Permanent items - other	716	741	415
Permanent items - excess of tax deductible goodwill	(4,673)	(2,130)	(2,130)
State income tax (benefit), net of federal tax effect	2,651	1,592	342
Increase in uncertain tax positions	(488)	(148)	339
Other
Total income tax expense benefit	$ 21,007	$ 15,612	$ 3,215

Income Taxes - Amounts of Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefits at January 1	$ 6,515	$ 6,663
Increases in tax positions taken in prior years	11
Decreases in tax positions taken in prior years	(84)
Increases in tax positions taken in current year
Decreases for tax positions taken in current year
Settlements with taxing authorities	(285)	(148)
Lapse in statute of limitations	(214)
Gross unrecognized tax benefits at December 31	$ 5,943	$ 6,515

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments And Contingencies Disclosure [Abstract]
Rent expense on property leases and equipment leases	$ 12.4	$ 12.8	$ 12.6
Outstanding letters of credit	$ 6.5	$ 6.5
Expiration date of letter of credit	Jan. 31, 2013
Renewed letter of credit	$ 6.5
Expiration date of renewed letter of credit	Jan. 01, 2015
Line of credit expiry period	1 year

Commitments and Contingencies - Future Minimum Operating Lease Payments (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Operating Leases Future Minimum Payments Due [Abstract]
2014	$ 12,504
2015	11,422
2016	9,769
2017	7,930
2018	6,934
Thereafter	46,882
Total	$ 95,441

Employee Benefit Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation And Retirement Disclosure [Abstract]
Amount of contributions in profit - sharing plan net of employee forfeitures	$ 1.7	$ 1.4	$ 1.2

Deferred Compensation Plans - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) CompensationPlan	Dec. 31, 2012 USD ($)
Postemployment Benefits [Abstract]
Number of deferred compensation plan \| CompensationPlan	1
Effective rate	3.25%
Aggregate deferred compensation payable	$ 2,040	$ 1,975
Accrued interest	$ 1,500	$ 1,400

Related Party Transactions - Additional Information (Detail) Trust in Millions	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($) Trust	Dec. 31, 2011 USD ($)
Related Party Transaction [Line Items]
Lease payments	$ 200,000	$ 200,000	$ 300,000
Branch facility purchased		$ 1,600,000
John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture		29.20%	29.20%
Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture		29.20%	29.20%
Children of John M. Engquist and Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture		16.60%
Number of trust held by related party \| Trust		4
John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in joint venture		25.00%
Chairman of the Board [Member]
Related Party Transaction [Line Items]
Agreement term	5 years
Consulting fee	$ 167,000
Cost-of-living annual percentage increase	4.00%
Expense related to the agreement		$ 200,000	$ 200,000
T & J partnership [Member]
Related Party Transaction [Line Items]
Lease payments	$ 200,000	200,000	200,000
T & J partnership [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
T & J partnership [Member] \| John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
Gulf Wide Aviation [Member]
Related Party Transaction [Line Items]
Payments in respect of charter cost	$ 200,000	500,000	400,000
Gulf Wide Aviation [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	62.50%
Gulf Wide Aviation [Member] \| Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	12.50%
Gulf Wide Aviation [Member] \| John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	25.00%
Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transaction [Line Items]
Commission paid	$ 700,000	600,000	500,000
Perkins-McKenzie Insurance Agency Inc. [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	31.25%
Perkins-McKenzie Insurance Agency Inc. [Member] \| Kristan Engquist Dunne [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	6.25%
Perkins-McKenzie Insurance Agency Inc. [Member] \| John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	12.50%
B-C Equipment Sales Inc [Member]
Related Party Transaction [Line Items]
Products and services purchased	$ 200,000	100,000	200,000
Sales to related party	$ 200,000	$ 100,000	$ 20,000
B-C Equipment Sales Inc [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%

Summarized Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Financial Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 259,579	$ 270,449	$ 245,340	$ 212,388	$ 250,117	$ 204,509	$ 209,024	$ 173,665	$ 987,756	$ 837,315	$ 720,551
Income from operations	33,763	33,932	28,912	18,716	28,458	25,035	23,477	12,271	115,323	89,241	40,142
Income before provision for income taxes	21,192	20,976	16,028	6,951	16,762	5,273	16,655	5,758	65,147	44,448	12,141
Net income	$ 14,601	$ 13,953	$ 10,809	$ 4,777	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 44,140	$ 28,836	$ 8,926
Basic net income per common share	$ 0.42	$ 0.40	$ 0.31	$ 0.14	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 1.26	$ 0.83	$ 0.26
Diluted net income per common share	$ 0.41	$ 0.40	$ 0.31	$ 0.14	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 1.26	$ 0.82	$ 0.26

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Summarized Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Financial Results of Operations (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
One-time loss recorded on early extinguishment of debt	$ 10,200	$ 10,180
One-time loss recorded on early extinguishment of debt, after tax	6,600	$ 6,600
Redemption of senior unsecured notes	$ 250,000

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2013 Segment Customer	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting [Abstract]
Number of reportable segment \| Segment	5
Sales to international customers	1.20%	2.10%	1.90%
Customer accounted for more than 10% of revenue \| Customer	0

Segment Information - Information about Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Total revenues	$ 259,579	$ 270,449	$ 245,340	$ 212,388	$ 250,117	$ 204,509	$ 209,024	$ 173,665	$ 987,756	$ 837,315	$ 720,551
Gross Profit:
Total gross profit									301,836	257,302	192,703
Segment identified assets:
Total assets	1,090,340				942,399				1,090,340	942,399
Equipment rentals [Member]
Gross Profit:
Total gross profit									161,649	135,623	94,658
New equipment sales [Member]
Gross Profit:
Total gross profit									31,881	27,524	24,059
Used equipment sales [Member]
Gross Profit:
Total gross profit									40,867	30,575	20,305
Parts sales [Member]
Gross Profit:
Total gross profit									28,933	27,298	25,289
Services revenues [Member]
Gross Profit:
Total gross profit									35,660	34,577	32,930
Operating Segments [Member]
Revenues:
Total revenues									935,131	791,100	682,061
Gross Profit:
Total gross profit									298,990	255,597	197,241
Segment identified assets:
Total assets	800,350				663,319				800,350	663,319
Operating Segments [Member] \| Equipment rentals [Member]
Revenues:
Total revenues									338,935	288,641	228,038
Gross Profit:
Total gross profit									161,649	135,623	94,658
Segment identified assets:
Total assets	688,710				583,349				688,710	583,349
Operating Segments [Member] \| New equipment sales [Member]
Revenues:
Total revenues									294,768	241,721	220,211
Gross Profit:
Total gross profit									31,881	27,524	24,059
Operating Segments [Member] \| Used equipment sales [Member]
Revenues:
Total revenues									141,560	104,563	85,347
Gross Profit:
Total gross profit									40,867	30,575	20,305
Segment identified assets:
Total assets	95,392				64,441				95,392	64,441
Operating Segments [Member] \| Parts sales [Member]
Revenues:
Total revenues									103,174	99,621	94,511
Gross Profit:
Total gross profit									28,933	27,298	25,289
Operating Segments [Member] \| Services revenues [Member]
Revenues:
Total revenues									56,694	56,554	53,954
Gross Profit:
Total gross profit									35,660	34,577	32,930
Operating Segments [Member] \| Parts and service [Member]
Segment identified assets:
Total assets	16,248				15,529				16,248	15,529
Non-Segmented [Member]
Revenues:
Total revenues									52,625	46,215	38,490
Gross Profit:
Total gross profit									2,846	1,705	$ (4,538)
Segment identified assets:
Total assets	$ 289,990				$ 279,080				$ 289,990	$ 279,080

Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Assets:
Cash	$ 17,607	$ 8,894	$ 24,215	$ 29,149
Receivables, net	131,970	141,667
Inventories, net	111,640	79,970
Prepaid expenses and other assets	6,024	5,207
Rental equipment, net	688,710	583,349
Property and equipment, net	98,503	86,189
Deferred financing costs, net	4,689	5,049
Intangible assets, net
Goodwill	31,197	32,074	34,019
Total assets	1,090,340	942,399
Liabilities and Stockholders' Equity:
Amount due on senior secured credit facility	102,460	157,719
Accounts payable	67,779	36,119
Manufacturer flooring plans payable	49,062	50,839
Dividends payable	633	1,488
Accrued expenses payable and other liabilities	54,439	50,522
Senior unsecured notes	628,546	521,065
Capital leases payable	2,278	2,447
Deferred income taxes	88,291	71,589
Deferred compensation payable	2,040	1,975
Total liabilities	995,528	893,763
Stockholders' equity	94,812	48,636	264,207	254,250
Total liabilities and stockholders' equity	1,090,340	942,399
H & E Equipment Services [Member]
Assets:
Cash	17,607	8,894	$ 24,215	$ 29,149
Receivables, net	114,525	125,345
Inventories, net	102,125	71,407
Prepaid expenses and other assets	5,853	5,107
Rental equipment, net	582,721	485,177
Property and equipment, net	85,826	74,264
Deferred financing costs, net	4,689	5,049
Intangible assets, net
Investment in guarantor subsidiaries	165,703	160,005
Goodwill	1,671	2,548
Total assets	1,080,720	937,796
Liabilities and Stockholders' Equity:
Amount due on senior secured credit facility	102,460	157,719
Accounts payable	60,787	34,786
Manufacturer flooring plans payable	49,062	50,389
Dividends payable	656	1,488
Accrued expenses payable and other liabilities	54,066	50,149
Senior unsecured notes	628,546	521,065
Deferred income taxes	88,291	71,589
Deferred compensation payable	2,040	1,975
Total liabilities	985,908	889,160
Stockholders' equity	94,812	48,636
Total liabilities and stockholders' equity	1,080,720	937,796
Guarantor Subsidiaries [Member]
Assets:
Receivables, net	17,445	16,322
Inventories, net	9,515	8,563
Prepaid expenses and other assets	171	100
Rental equipment, net	105,989	98,172
Property and equipment, net	12,677	11,925
Intangible assets, net
Goodwill	29,526	29,526
Total assets	175,323	164,608
Liabilities and Stockholders' Equity:
Accounts payable	6,992	1,333
Manufacturer flooring plans payable		450
Dividends payable	(23)
Accrued expenses payable and other liabilities	373	373
Capital leases payable	2,278	2,447
Total liabilities	9,620	4,603
Stockholders' equity	165,703	160,005
Total liabilities and stockholders' equity	175,323	164,608
Elimination [Member]
Assets:
Intangible assets, net
Investment in guarantor subsidiaries	(165,703)	(160,005)
Total assets	(165,703)	(160,005)
Liabilities and Stockholders' Equity:
Stockholders' equity	(165,703)	(160,005)
Total liabilities and stockholders' equity	$ (165,703)	$ (160,005)

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Equipment rentals									$ 338,935	$ 288,641	$ 228,038
New equipment sales									294,768	241,721	220,211
Used equipment sales									141,560	104,563	85,347
Parts sales									103,174	99,621	94,511
Services revenues									56,694	56,554	53,954
Other									52,625	46,215	38,490
Total revenues	$ 259,579	$ 270,449	$ 245,340	$ 212,388	$ 250,117	$ 204,509	$ 209,024	$ 173,665	987,756	837,315	720,551
Cost of revenues:
Rental depreciation									121,948	102,966	86,781
Rental expense									55,338	50,052	46,599
New equipment sales									262,887	214,197	196,152
Used equipment sales									100,693	73,988	65,042
Parts sales									74,241	72,323	69,222
Services revenues									21,034	21,977	21,024
Other									49,779	44,510	43,028
Total cost of revenues									685,920	580,013	527,848
Gross profit (loss):
Gross profit									301,836	257,302	192,703
Selling, general and administrative expenses									189,062	169,653	153,354
Equity in earnings (loss) of guarantor subsidiaries
Gain from sales of property and equipment, net									2,549	1,592	793
Income from operations	33,763	33,932	28,912	18,716	28,458	25,035	23,477	12,271	115,323	89,241	40,142
Other income (expense):
Interest expense									(51,404)	(35,541)	(28,727)
Loss on early extinguishment of debt						(10,200)				(10,180)
Other, net									1,228	928	726
Total other expense, net									(50,176)	(44,793)	(28,001)
Income (loss) before income taxes	21,192	20,976	16,028	6,951	16,762	5,273	16,655	5,758	65,147	44,448	12,141
Income tax expense									21,007	15,612	3,215
Net income (loss)	$ 14,601	$ 13,953	$ 10,809	$ 4,777	$ 10,704	$ 3,709	$ 10,468	$ 3,955	44,140	28,836	8,926
Equipment rentals [Member]
Gross profit (loss):
Gross profit									161,649	135,623	94,658
New equipment sales [Member]
Gross profit (loss):
Gross profit									31,881	27,524	24,059
Used equipment sales [Member]
Gross profit (loss):
Gross profit									40,867	30,575	20,305
Parts sales [Member]
Gross profit (loss):
Gross profit									28,933	27,298	25,289
Services revenues [Member]
Gross profit (loss):
Gross profit									35,660	34,577	32,930
Other [Member]
Gross profit (loss):
Gross profit									2,846	1,705	(4,538)
H & E Equipment Services [Member]
Revenues:
Equipment rentals									280,700	237,171	182,822
New equipment sales									251,911	212,544	200,298
Used equipment sales									119,351	83,742	70,485
Parts sales									88,994	85,137	80,153
Services revenues									49,022	49,037	47,325
Other									43,341	37,908	31,573
Total revenues									833,319	705,539	612,656
Cost of revenues:
Rental depreciation									100,627	83,219	68,327
Rental expense									45,186	40,197	37,264
New equipment sales									224,051	188,251	178,413
Used equipment sales									84,881	58,604	52,978
Parts sales									64,167	61,988	58,827
Services revenues									18,272	19,362	18,658
Other									40,298	35,621	34,066
Total cost of revenues									577,482	487,242	448,533
Gross profit (loss):
Gross profit									255,837	218,297	164,123
Selling, general and administrative expenses									155,881	139,775	126,880
Equity in earnings (loss) of guarantor subsidiaries									2,497	(181)	(6,633)
Gain from sales of property and equipment, net									2,220	1,216	384
Income from operations									104,673	79,557	30,994
Other income (expense):
Interest expense									(40,662)	(25,798)	(19,536)
Loss on early extinguishment of debt										(10,180)
Other, net									1,136	869	683
Total other expense, net									(39,526)	(35,109)	(18,853)
Income (loss) before income taxes									65,147	44,448	12,141
Income tax expense									21,007	15,612	3,215
Net income (loss)									44,140	28,836	8,926
H & E Equipment Services [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit									134,887	113,755	77,231
H & E Equipment Services [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit									27,860	24,293	21,885
H & E Equipment Services [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit									34,470	25,138	17,507
H & E Equipment Services [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit									24,827	23,149	21,326
H & E Equipment Services [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit									30,750	29,675	28,667
H & E Equipment Services [Member] \| Other [Member]
Gross profit (loss):
Gross profit									3,043	2,287	(2,493)
Guarantor Subsidiaries [Member]
Revenues:
Equipment rentals									58,235	51,470	45,216
New equipment sales									42,857	29,177	19,913
Used equipment sales									22,209	20,821	14,862
Parts sales									14,180	14,484	14,358
Services revenues									7,672	7,517	6,629
Other									9,284	8,307	6,917
Total revenues									154,437	131,776	107,895
Cost of revenues:
Rental depreciation									21,321	19,747	18,454
Rental expense									10,152	9,855	9,335
New equipment sales									38,836	25,946	17,739
Used equipment sales									15,812	15,384	12,064
Parts sales									10,074	10,335	10,395
Services revenues									2,762	2,615	2,366
Other									9,481	8,889	8,962
Total cost of revenues									108,438	92,771	79,315
Gross profit (loss):
Gross profit									45,999	39,005	28,580
Selling, general and administrative expenses									33,181	29,878	26,474
Gain from sales of property and equipment, net									329	376	409
Income from operations									13,147	9,503	2,515
Other income (expense):
Interest expense									(10,742)	(9,743)	(9,191)
Other, net									92	59	43
Total other expense, net									(10,650)	(9,684)	(9,148)
Income (loss) before income taxes									2,497	(181)	(6,633)
Net income (loss)									2,497	(181)	(6,633)
Guarantor Subsidiaries [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit									26,762	21,868	17,427
Guarantor Subsidiaries [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit									4,021	3,231	2,174
Guarantor Subsidiaries [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit									6,397	5,437	2,798
Guarantor Subsidiaries [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit									4,106	4,149	3,963
Guarantor Subsidiaries [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit									4,910	4,902	4,263
Guarantor Subsidiaries [Member] \| Other [Member]
Gross profit (loss):
Gross profit									(197)	(582)	(2,045)
Elimination [Member]
Gross profit (loss):
Equity in earnings (loss) of guarantor subsidiaries									(2,497)	181	6,633
Income from operations									(2,497)	181	6,633
Other income (expense):
Income (loss) before income taxes									(2,497)	181	6,633
Net income (loss)									$ (2,497)	$ 181	$ 6,633

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
	Aug. 17, 2012	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income		$ 14,601	$ 13,953	$ 10,809	$ 4,777	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 44,140	$ 28,836	$ 8,926
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment										16,955	13,481	12,255
Depreciation on rental equipment										121,948	102,966	86,781
Amortization of deferred financing costs										1,094	1,555	1,388
Amortization of intangible assets											66	362
Accretion of note discount, net of premium amortization										231
Provision for losses on accounts receivable										3,194	3,480	3,182
Provision for inventory obsolescence										220	126	210
Provision for deferred income taxes										16,702	12,973	2,697
Stock-based compensation expense										2,618	1,862	1,327
Loss on early extinguishment of debt							$ 10,200				10,180
Gain from sales of property and equipment, net										(2,549)	(1,592)	(793)
Gain from sales of rental equipment, net										(38,575)	(29,559)	(18,788)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill										877	1,944
Changes in operating assets and liabilities:
Receivables, net										6,503	(39,808)	(9,382)
Inventories, net										(67,754)	(43,137)	(21,561)
Prepaid expenses and other assets										(815)	16	3,457
Accounts payable										31,659	(26,886)	4,569
Manufacturer flooring plans payable										(1,777)	(7,479)	(16,740)
Accrued expenses payable and other liabilities										3,916	12,032	2,491
Deferred compensation payable										65	(33)	4
Net cash provided by operating activities										138,652	41,023	60,385
Cash flows from investing activities:
Purchases of property and equipment										(29,479)	(37,361)	(18,433)
Purchases of rental equipment										(267,465)	(268,229)	(127,235)
Proceeds from sales of property and equipment										2,759	2,058	1,382
Proceeds from sales of rental equipment										114,595	90,542	63,358
Net cash used in investing activities										(179,590)	(212,990)	(80,928)
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards										307	293	257
Purchases of treasury stock										(890)	(694)	(554)
Dividends paid										(855)	(244,381)
Principal payments on senior unsecured notes											(257,576)
Proceeds from issuance of senior unsecured notes										107,250	520,725
Borrowing on senior secured credit facility	$ 82,500									1,058,990	1,032,285	557,884
Payments on senior secured credit facility										(1,114,249)	(890,621)	(541,829)
Payments of deferred financing cost										(733)	(3,227)
Payments on capital lease obligations										(169)	(158)	(149)
Net cash provided by (used in) financing activities										49,651	156,646	15,609
Net decrease in cash										8,713	(15,321)	(4,934)
Cash, beginning of year					8,894				24,215	8,894	24,215	29,149
Cash, end of year		17,607				8,894				17,607	8,894	24,215
H & E Equipment Services [Member]
Cash flows from operating activities:
Net income										44,140	28,836	8,926
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment										14,871	11,580	10,498
Depreciation on rental equipment										100,627	83,219	68,327
Amortization of deferred financing costs										1,094	1,555	1,388
Accretion of note discount, net of premium amortization										231
Provision for losses on accounts receivable										2,568		2,172
Provision for inventory obsolescence										220	126	210
Provision for deferred income taxes										16,702	12,973	2,697
Stock-based compensation expense										2,618	1,862	1,327
Loss on early extinguishment of debt											10,180
Gain from sales of property and equipment, net										(2,220)	(1,216)	(384)
Gain from sales of rental equipment, net										(32,235)	(24,123)	(16,002)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill										876	1,944
Equity in earnings (loss) of guarantor subsidiaries										(2,497)	181	6,633
Changes in operating assets and liabilities:
Receivables, net										8,252	(31,505)	(8,383)
Inventories, net										(62,300)	(40,310)	(20,500)
Prepaid expenses and other assets										(744)	(9)	3,381
Accounts payable										26,000	(24,308)	3,613
Manufacturer flooring plans payable										(1,327)	(7,860)	(16,633)
Accrued expenses payable and other liabilities										3,917	12,363	2,890
Deferred compensation payable										65	(33)	4
Net cash provided by operating activities										120,858	35,455	50,164
Cash flows from investing activities:
Purchases of property and equipment										(26,576)	(34,181)	(15,757)
Purchases of rental equipment										(229,952)	(224,802)	(106,490)
Proceeds from sales of property and equipment										2,363	1,574	923
Proceeds from sales of rental equipment										95,378	70,926	50,177
Investment in subsidiaries										(3,201)	(21,097)	291
Net cash used in investing activities										(161,988)	(207,580)	(70,856)
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards										307	293	257
Purchases of treasury stock										(890)	(694)	(554)
Dividends paid										(832)	(244,381)
Principal payments on senior unsecured notes											(257,576)
Proceeds from issuance of senior unsecured notes										107,250	520,725
Borrowing on senior secured credit facility										1,058,990	1,032,285	557,884
Payments on senior secured credit facility										(1,114,249)	(890,621)	(541,829)
Payments of deferred financing cost										(733)	(3,227)
Net cash provided by (used in) financing activities										49,843	156,804	15,758
Net decrease in cash										8,713	(15,321)	(4,934)
Cash, beginning of year					$ 8,894				$ 24,215	8,894	24,215	29,149
Cash, end of year		$ 17,607				$ 8,894				17,607	8,894	24,215
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income										2,497	(181)	(6,633)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment										2,084	1,901	1,757
Depreciation on rental equipment										21,321	19,747	18,454
Amortization of intangible assets											66	362
Provision for losses on accounts receivable										626	3,480	1,010
Gain from sales of property and equipment, net										(329)	(376)	(409)
Gain from sales of rental equipment, net										(6,340)	(5,436)	(2,786)
Changes in operating assets and liabilities:
Receivables, net										(1,749)	(8,303)	(999)
Inventories, net										(5,454)	(2,827)	(1,061)
Prepaid expenses and other assets										(71)	25	76
Accounts payable										5,659	(2,578)	956
Manufacturer flooring plans payable										(450)	381	(107)
Accrued expenses payable and other liabilities											(331)	(399)
Net cash provided by operating activities										17,794	5,568	10,221
Cash flows from investing activities:
Purchases of property and equipment										(2,903)	(3,180)	(2,676)
Purchases of rental equipment										(37,513)	(43,427)	(20,745)
Proceeds from sales of property and equipment										396	484	459
Proceeds from sales of rental equipment										19,217	19,616	13,181
Net cash used in investing activities										(20,803)	(26,507)	(9,781)
Cash flows from financing activities:
Dividends paid										(23)
Payments on capital lease obligations										(169)	(158)	(149)
Capital contributions										3,201	21,097	(291)
Net cash provided by (used in) financing activities										3,009	20,939	(440)
Elimination [Member]
Cash flows from operating activities:
Net income										(2,497)	181	6,633
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in earnings (loss) of guarantor subsidiaries										2,497	(181)	(6,633)
Cash flows from investing activities:
Investment in subsidiaries										3,201	21,097	(291)
Net cash used in investing activities										3,201	21,097	(291)
Cash flows from financing activities:
Capital contributions										(3,201)	(21,097)	291
Net cash provided by (used in) financing activities										$ (3,201)	$ (21,097)	$ 291

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 5,211	$ 6,442	$ 7,109
Additions Charged to Costs and Expenses	3,414	3,606	3,392
Recoveries (Deductions)	(4,327)	(4,837)	(4,059)
Balance at End of Year	4,298	5,211	6,442
Allowance for doubtful accounts receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	4,593	5,581	6,004
Additions Charged to Costs and Expenses	3,194	3,480	3,182
Recoveries (Deductions)	(4,136)	(4,468)	(3,605)
Balance at End of Year	3,651	4,593	5,581
Allowance for inventory obsolescence [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	618	861	1,105
Additions Charged to Costs and Expenses	220	126	210
Recoveries (Deductions)	(191)	(369)	(454)
Balance at End of Year	$ 647	$ 618	$ 861