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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2014	Oct. 24, 2014
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q3
Trading Symbol	HEES
Entity Registrant Name	H&E Equipment Services, Inc.
Entity Central Index Key	0001339605
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		35,233,553

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
ASSETS
Cash	$ 5,287	$ 17,607
Receivables, net of allowance for doubtful accounts of $3,070 and $3,651, respectively	146,519	131,970
Inventories, net of reserves for obsolescence of $716 and $647, respectively	161,861	111,640
Prepaid expenses and other assets	7,886	6,024
Rental equipment, net of accumulated depreciation of $342,132 and $309,944, respectively	852,818	688,710
Property and equipment, net of accumulated depreciation and amortization of $85,451 and $75,994, respectively	108,336	98,503
Deferred financing costs, net of accumulated amortization of $10,891 and $10,176, respectively	4,884	4,689
Goodwill	31,197	31,197
Total assets	1,318,788	1,090,340
Liabilities:
Amounts due on senior secured credit facility	220,485	102,460
Accounts payable	89,946	67,779
Manufacturer flooring plans payable	92,414	49,062
Dividends payable		633
Accrued expenses payable and other liabilities	45,492	54,439
Senior unsecured notes (net of unaccreted discount of $1,328 and $1,454, respectively)	628,672	628,546
Capital leases payable	2,145	2,278
Deferred income taxes	111,873	88,291
Deferred compensation payable	2,089	2,040
Total liabilities	1,193,116	995,528
Commitments and Contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 25,000,000 shares authorized; no shares issued
Common stock, $0.01 par value, 175,000,000 shares authorized; 39,100,021 and 39,023,594 shares issued at September 30, 2014 and December 31, 2013, respectively, and 35,236,466 and 35,200,398 shares outstanding at September 30, 2014 and December 31, 2013, respectively	390	389
Additional paid-in capital	218,523	215,775
Treasury stock at cost, 3,863,555 and 3,823,196 shares of common stock held at September 30, 2014 and December 31, 2013, respectively	(59,935)	(58,468)
Retained deficit	(33,306)	(62,884)
Total stockholders' equity	125,672	94,812
Total liabilities and stockholders' equity	$ 1,318,788	$ 1,090,340

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivables	$ 3,070	$ 3,651
Reserves for obsolescence inventories	716	647
Accumulated depreciation, rental equipment	342,132	309,944
Accumulated depreciation and amortization, property and equipment	85,451	75,994
Accumulated amortization, deferred financing costs	10,891	10,176
Unaccreted discount, net	$ 1,328	$ 1,454
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	39,100,021	39,023,594
Common stock, shares outstanding	35,236,466	35,200,398
Treasury stock, shares	3,863,555	3,823,196

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Equipment rentals	$ 108,238	$ 89,420	$ 293,276	$ 248,518
New equipment sales	80,758	90,220	240,886	216,979
Used equipment sales	25,198	36,779	85,940	103,589
Parts sales	29,009	26,571	83,182	77,971
Services revenues	15,622	13,729	45,372	42,050
Other	16,219	13,730	43,995	39,070
Total revenues	275,044	270,449	792,651	728,177
Cost of revenues:
Rental depreciation	37,654	31,527	106,101	89,679
Rental expense	15,881	13,550	45,686	41,401
New equipment sales	71,630	80,659	212,777	193,453
Used equipment sales	17,350	27,086	58,824	74,006
Parts sales	20,705	19,123	59,028	56,660
Services revenues	5,356	4,943	15,864	15,743
Other	15,402	13,261	41,453	37,043
Total cost of revenues	183,978	190,149	539,733	507,985
Gross profit	91,066	80,300	252,918	220,192
Selling, general and administrative expenses	51,585	46,977	152,324	140,347
Gain on sales of property and equipment, net	512	609	1,932	1,715
Income from operations	39,993	33,932	102,526	81,560
Other income (expense):
Interest expense	(13,171)	(13,193)	(38,743)	(38,550)
Other, net	293	237	943	945
Total other expense, net	(12,878)	(12,956)	(37,800)	(37,605)
Income before income taxes	27,115	20,976	64,726	43,955
Provision for income taxes	11,815	7,023	26,264	14,416
Net income	$ 15,300	$ 13,953	$ 38,462	$ 29,539
Net income per common share:
Basic	$ 0.43	$ 0.40	$ 1.09	$ 0.84
Diluted	$ 0.43	$ 0.40	$ 1.09	$ 0.84
Weighted average common shares outstanding:
Basic	35,206	35,099	35,142	35,022
Diluted	35,266	35,169	35,240	35,130
Dividends declared per common share outstanding	$ 0.25		$ 0.25

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income	$ 38,462	$ 29,539
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment	14,913	12,355
Depreciation on rental equipment	106,101	89,679
Amortization of deferred financing costs	714	826
Accretion of note discount, net of premium amortization	126	189
Provision for losses on accounts receivable	2,137	2,348
Provision for inventory obsolescence	156	208
Increase in deferred income taxes	23,582	6,879
Stock-based compensation expense	2,192	2,109
Gain on sales of property and equipment, net	(1,932)	(1,715)
Gain on sales of rental equipment, net	(25,450)	(27,771)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		657
Changes in operating assets and liabilities:
Receivables	(16,686)	(2,150)
Inventories	(92,453)	(72,897)
Prepaid expenses and other assets	(1,862)	(1,249)
Accounts payable	22,168	16,504
Manufacturer flooring plans payable	43,352	(1,130)
Accrued expenses payable and other liabilities	(8,947)	(4,644)
Deferred compensation payable	49	49
Net cash provided by operating activities	106,622	49,786
Cash flows from investing activities:
Purchases of property and equipment	(24,986)	(20,734)
Purchases of rental equipment	(274,276)	(197,763)
Proceeds from sales of property and equipment	2,172	1,812
Proceeds from sales of rental equipment	71,593	82,277
Net cash used in investing activities	(225,497)	(134,408)
Cash flows from financing activities:
Purchases of treasury stock	(1,467)	(890)
Excess tax benefit from stock-based awards	556	387
Borrowings on senior secured credit facility	917,301	827,539
Payments on senior secured credit facility	(799,276)	(850,178)
Proceeds from issuance of senior unsecured notes		107,250
Payments of deferred financing costs	(909)	(733)
Dividends paid	(9,517)	(855)
Payments of capital lease obligations	(133)	(126)
Net cash provided by financing activities	106,555	82,394
Net decrease in cash	(12,320)	(2,228)
Cash, beginning of period	17,607	8,894
Cash, end of period	5,287	6,666
Noncash asset purchases:
Assets transferred from new and used inventory to rental fleet	42,076	35,130
Cash paid during the period for:
Interest	48,914	47,616
Income taxes paid, net of refunds received	$ 4,546	$ 1,863

Organization and Nature of Operations	9 Months Ended
Organization and Nature of Operations	Sep. 30, 2014
Accounting Policies [Abstract]
Organization and Nature of Operations	(1) Organization and Nature of Operations Basis of Presentation Our condensed 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.” The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such regulations. In the opinion of management, all adjustments (consisting of all normal and recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014, and therefore, the results and trends in these interim condensed consolidated financial statements may not be the same for the entire year. These interim condensed consolidated financial statements should be read in conjunction with the annual audited consolidated financial statements and related notes in our Annual Report on Form 10-K for the year ended December 31, 2013, from which the consolidated balance sheet amounts as of December 31, 2013 were derived. All significant intercompany accounts and transactions have been eliminated in these condensed consolidated financial statements. Business combinations accounted for as purchases are included in the condensed 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 condensed consolidated balance sheets are presented on an unclassified basis. 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 service operations.

- Definition

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

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+ Details

Significant Accounting Policies	9 Months Ended
Significant Accounting Policies	Sep. 30, 2014
Accounting Policies [Abstract]
Significant Accounting Policies	(2) Significant Accounting Policies We describe our significant accounting policies in note 2 of the notes to consolidated financial statements in our Annual Report on Form 10-K for the year ended December 31, 2013. During the nine month period ended September 30, 2014, there were no significant changes to those accounting policies. 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. Recent Accounting Pronouncements In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”) which amended the FASB’s guidance for reporting discontinued operations and disposals of components of an entity under Accounting Standards Codification Subtopic 250-20. The guidance as amended by ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation by requiring that a disposal representing a strategic shift that has (or will have) a major effect on an entity’s financial results or a business activity classified as held for sale be reported as such. The amendments also expand the disclosure requirements regarding the assets, liabilities, revenues and expenses of discontinued operations and add new disclosure requirements for individually significant dispositions that do not qualify as discontinued operations. The amendments are effective prospectively for fiscal years beginning after December 15, 2014, and interim reporting periods within those years (early adoption is permitted only for disposals that have not been previously reported). The implementation of the amended guidance is not expected to have a material impact on the Company’s consolidated statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In doing so, entities will need to use more judgment and make more estimates than under current guidance. These judgments and estimates may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09 also requires an entity to disclose sufficient qualitative and quantitative information surrounding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification, and further permits the use of either a retrospective or cumulative effect transition method. This guidance will be effective for the Company for our 2017 fiscal year. We are currently in the process of evaluating the impact of the adoption of ASU 2014-09 on the Company’s consolidated financial statements and have not yet determined the method by which we will adopt ASU 2014-09. In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period (“ASU 2014-12”). ASU 2014-12 requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This ASU further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. ASU 2014-12 is effective for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. The Company does not anticipate that the adoption of this standard will have a material impact on its consolidated financial statements.

Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

(3) 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 condensed 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 September 30, 2014 and December 31, 2013 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.


	September 30, 2014
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	92,414	$	81,566
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		630,000		676,463
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,145		1,545
Letter of credit (Level 3)		—		130

	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%⁽¹⁾ (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

⁽¹⁾	Amounts shown based on aggregate amounts outstanding for the periods presented.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Stockholders' Equity

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Stockholders' Equity

(4) Stockholders’ Equity

The following table summarizes the activity in Stockholders’ Equity for the nine month period ended September 30, 2014 (amounts in thousands, except share data):


	Common Stock
	Shares Issued		Amount		Additional Paid-in Capital		Treasury Stock			Retained Deficit			Total Stockholders’ Equity
Balances at December 31, 2013		39,023,594	$	389	$	215,775	$	(58,468	)	$	(62,884	)	$	94,812
Stock-based compensation		—		—		2,192		—			—			2,192
Cash dividend on common stock ($7.00 per share)		—		—		—		—			(75	)		(75	)
Cash dividend on common stock ($0.25 per share)		—		—		—		—			(8,809	)		(8,809	)
Excess tax benefit associated with stock-based awards		—		—		556		—			—			556
Issuance of common stock		76,427		1		—		—			—			1
Repurchases of 38,134 shares of restricted common stock		—		—		—		(1,467	)		—			(1,467	)
Net income		—		—		—		—			38,462			38,462

Balances at September 30, 2014		39,100,021	$	390	$	218,523	$	(59,935	)	$	(33,306	)	$	125,672

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
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-Section C

Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Stock-Based Compensation

9 Months Ended

Sep. 30, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

(5) Stock-Based Compensation

We account for our stock-based compensation plan using the fair value recognition provisions of Accounting Standards Codification 718, Stock Compensation (“ASC 718”). Under the provisions of ASC 718, stock-based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite employee service period (generally the vesting period of the grant). Shares available for future stock-based payment awards under our 2006 Stock-Based Incentive Compensation Plan were 3,537,999 shares as of September 30, 2014.

Non-vested Stock

The following table summarizes our non-vested stock activity for the nine month period ended September 30, 2014:


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at December 31, 2013		187,867		$	18.21
Granted		76,427		$	36.69
Vested		(109,237	)	$	18.70
Forfeited		(2,225	)	$	21.42

Non-vested stock at September 30, 2014		152,832		$	27.05

As of September 30, 2014, we had unrecognized compensation expense of approximately $3.5 million related to non-vested stock that we expect to be recognized over a weighted-average period of 2.4 years. The following table summarizes compensation expense related to non-vested stock, which is included in selling, general and administrative expenses in the accompanying condensed consolidated statements of income for the three and nine months ended September 30, 2014 and 2013 (amounts in thousands):


	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2014		2013		2014		2013
Compensation expense	$	573	$	505	$	2,192	$	2,109

Stock Options

At September 30, 2014, there is no unrecognized compensation expense as all stock option awards have fully vested. The following table represents stock option activity for the nine month period ended September 30, 2014:


	Number of Shares		Weighted Average Exercise Price		Weighted Average Contractual Life In Years
Outstanding options at December 31, 2013		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at September 30, 2014		51,000	$	17.80		1.8

Options exercisable at September 30, 2014		51,000	$	17.80		1.8

The aggregate intrinsic value of our outstanding and exercisable options at September 30, 2014 was approximately $2.1 million.

Income per Share

9 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Income per Share

(6) Income per Share

Income per common share for the three and nine months ended September 30, 2014 and 2013 are based on the weighted average number of common shares outstanding during the period. The effects of potentially dilutive securities that are anti-dilutive are not included in the computation of dilutive income per share. We include all common shares granted under our incentive compensation plan which remain unvested (“restricted common shares”) and contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid (“participating securities”), in the number of shares outstanding in our basic and diluted EPS calculations using the two-class method. All of our restricted common shares are currently participating securities.

Under the two-class method, earnings per common share are computed by dividing the sum of distributed earnings allocated to common shareholders and undistributed earnings allocated to common shareholders by the weighted average number of common shares outstanding for the period. In applying the two-class method, distributed and undistributed earnings are allocated to both common shares and restricted common shares based on the total weighted average shares outstanding during the period. As the number of restricted common shares outstanding during the period was immaterial to the basic and diluted EPS calculations, use of the two-class method had no impact on our basic and diluted EPS calculations for the three and nine month periods ended September 30, 2014 and 2013.

The following table sets forth the computation of basic and diluted net income per common share for the three and nine month periods ended September 30, 2014 and 2013 (amounts in thousands, except per share amounts):


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2014		2013		2014		2013
Basic net income per share:
Net income	$	15,300	$	13,953	$	38,462	$	29,539
Weighted average number of shares of common stock outstanding		35,206		35,099		35,142		35,022

Net income per share of common stock – basic	$	0.43	$	0.40	$	1.09	$	0.84

Diluted net income per share:
Net income	$	15,300	$	13,953	$	38,462	$	29,539
Weighted average number of shares of common stock outstanding		35,206		35,099		35,142		35,022
Effect of dilutive securities:
Effect of dilutive stock options		24		—		24		—
Effect of dilutive non-vested restricted stock		36		70		74		108

Weighted average number of shares of common stock outstanding – diluted		35,266		35,169		35,240		35,130

Net income per share of common stock – diluted	$	0.43	$	0.40	$	1.09	$	0.84

Common shares excluded from the denominator as anti-dilutive:
Stock options		—		—		—		—

Non-vested restricted stock		—		1		—		—

Senior Unsecured Notes

9 Months Ended

Sep. 30, 2014

Text Block [Abstract]

Senior Unsecured Notes

(7) Senior Unsecured Notes

The following table reconciles our Senior Secured Notes to our condensed consolidated balance sheets (amounts in thousands):


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

Balance at December 31, 2013	$	628,546
Accretion of discount through September 30, 2014		791
Amortization of note premium through September 30, 2014		(665	)

Balance at September 30, 2014	$	628,672

Senior Secured Credit Facility	9 Months Ended
Senior Secured Credit Facility	Sep. 30, 2014
Text Block [Abstract]
Senior Secured Credit Facility	(8) Senior Secured Credit Facility We and our subsidiaries are parties to a senior secured credit facility (the “Credit Facility”) with General Electric Capital Corporation as agent, and the lenders named therein. On May 21, 2014, we amended, extended and restated our existing $402.5 million senior secured credit facility with General Electric Capital Corporation by entering into the Fourth Amended and Restated Credit Agreement (the “Amended and Restated Credit Agreement”) by and among the Company, Great Northern Equipment, Inc., H&E Equipment Services (California), LLC, the other credit parties named therein, the lenders named therein, General Electric Capital Corporation, as administrative agent, Bank of America, N.A. as co-syndication agent and documentation agent, Wells Fargo Capital Finance, LLC, as co-syndication agent and Deutsche Bank Securities Inc. as joint lead arranger and joint bookrunner. The Amended and Restated Credit Agreement, among other things, (i) extends the maturity date of the credit facility from February 29, 2017 to May 21, 2019, (ii) increases the uncommitted incremental revolving capacity from $130 million to $150 million, (iii) permits a like-kind exchange program under Section 1031 of the Internal Revenue Code of 1986, as amended, (iv) provides that the unused commitment fee margin will be either 0.50%, 0.375% or 0.25%, depending on the ratio of the average of the daily closing balances of the aggregate revolving loans, swing line loans and letters of credit outstanding during each month to the aggregate commitments for the revolving loans, swing line loans and letters of credit, (v) lowers the interest rate (a) in the case of index rate revolving loans, to the index rate plus an applicable margin of 0.75% to 1.25% depending on the leverage ratio and (b) in the case of LIBOR revolving loans, to LIBOR plus an applicable margin of 1.75% to 2.25%, depending on the leverage ratio, (vi) lowers the margin applicable to the letter of credit fee to between 1.75% and 2.25%, depending on the leverage ratio, and (vii) permits, under certain conditions, for the payment of dividends and/or stock repurchases or redemptions on the capital stock of the Company of up to $75 million per calendar year and further additionally permits the payment of the special cash dividend of $7.00 per share previously declared by the Company on August 20, 2012 to the holders of outstanding restricted stock of the Company following the declared payment date with such permission not tied to the vesting of such restricted stock (which includes the Company’s payment in June 2014 of all amounts that remained payable to the holders of the restricted stock of the Company with respect to such special dividend that was otherwise payable following the applicable vesting dates in May and July 2014 and 2015). At September 30, 2014, the interest rate on the Credit Facility was based on LIBOR plus 200 basis points. The weighted average interest rate at September 30, 2014 was approximately 2.6%. At September 30, 2014, we had $175.5 million of available borrowings under our Credit Facility, net of $6.5 million of outstanding letters of credit.

Segment Information

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Segment Information

(9) Segment Information

We have identified five reportable segments: equipment rentals, new equipment sales, used equipment sales, parts sales and services 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 reportable segments.

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


	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Revenues:
Equipment rentals	$	108,238	$	89,420	$	293,276	$	248,518
New equipment sales		80,758		90,220		240,886		216,979
Used equipment sales		25,198		36,779		85,940		103,589
Parts sales		29,009		26,571		83,182		77,971
Services revenues		15,622		13,729		45,372		42,050

Total segmented revenues		258,825		256,719		748,656		689,107
Non-segmented revenues		16,219		13,730		43,995		39,070

Total revenues	$	275,044	$	270,449	$	792,651	$	728,177

Gross Profit:
Equipment rentals	$	54,703	$	44,343	$	141,489	$	117,438
New equipment sales		9,128		9,561		28,109		23,526
Used equipment sales		7,848		9,693		27,116		29,583
Parts sales		8,304		7,448		24,154		21,311
Services revenues		10,266		8,786		29,508		26,307

Total segmented gross profit		90,249		79,831		250,376		218,165
Non-segmented gross profit		817		469		2,542		2,027

Total gross profit	$	91,066	$	80,300	$	252,918	$	220,192


	Balances at
	September 30, 2014		December 31, 2013
Segment identified assets:
Equipment sales	$	140,726	$	95,392
Equipment rentals		852,818		688,710
Parts and services		21,135		16,248

Total segment identified assets		1,014,679		800,350
Non-segment identified assets		304,109		289,990

Total assets	$	1,318,788	$	1,090,340

The Company operates primarily in the United States and our sales to international customers for the three and nine month periods ended September 30, 2014 were approximately 1.6% of total revenues for each of the periods compared to 1.7% and 1.4% for the three and nine month periods ended September 30, 2013, respectively. No one customer accounted for more than 10% of our revenues on an overall or segment 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
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Condensed Consolidating Financial Information of Guarantor Subsidiaries

9 Months Ended

Sep. 30, 2014

Text Block [Abstract]

Condensed Consolidating Financial Information of Guarantor Subsidiaries

(10) Condensed 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 September 30, 2014
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	5,287	$	—		$	—		$	5,287
Receivables, net		123,984		22,535			—			146,519
Inventories, net		136,673		25,188			—			161,861
Prepaid expenses and other assets		7,694		192			—			7,886
Rental equipment, net		718,407		134,411			—			852,818
Property and equipment, net		95,836		12,500			—			108,336
Deferred financing costs, net		4,884		—			—			4,884
Investment in guarantor subsidiaries		203,818		—			(203,818	)		—
Goodwill		1,671		29,526			—			31,197

Total assets	$	1,298,254	$	224,352		$	(203,818	)	$	1,318,788

Liabilities and Stockholders’ Equity:
Amounts due on senior secured credit facility	$	220,485	$	—		$	—		$	220,485
Accounts payable		72,003		17,943			—			89,946
Manufacturer flooring plans payable		92,414		—			—			92,414
Accrued expenses payable and other liabilities		45,023		469			—			45,492
Dividends payable		23		(23	)		—			—
Senior unsecured notes		628,672		—			—			628,672
Capital lease payable		—		2,145			—			2,145
Deferred income taxes		111,873		—			—			111,873
Deferred compensation payable		2,089		—			—			2,089

Total liabilities		1,172,582		20,534			—			1,193,116
Stockholders’ equity		125,672		203,818			(203,818	)		125,672

Total liabilities and stockholders’ equity	$	1,298,254	$	224,352		$	(203,818	)	$	1,318,788


	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
Investment in guarantor subsidiaries		165,703		—			(165,703	)		—
Goodwill		1,671		29,526			—			31,197

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF INCOME


	Three Months Ended September 30, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	89,965		$	18,273		$	—		$	108,238
New equipment sales		67,626			13,132			—			80,758
Used equipment sales		21,010			4,188			—			25,198
Parts sales		25,394			3,615			—			29,009
Services revenues		13,273			2,349			—			15,622
Other		13,231			2,988			—			16,219

Total revenues		230,499			44,545			—			275,044

Cost of revenues:
Rental depreciation		31,578			6,076			—			37,654
Rental expense		12,761			3,120			—			15,881
New equipment sales		59,904			11,726			—			71,630
Used equipment sales		14,751			2,599			—			17,350
Parts sales		18,167			2,538			—			20,705
Services revenues		4,477			879			—			5,356
Other		12,475			2,927			—			15,402

Total cost of revenues		154,113			29,865			—			183,978

Gross profit:
Equipment rentals		45,626			9,077			—			54,703
New equipment sales		7,722			1,406			—			9,128
Used equipment sales		6,259			1,589			—			7,848
Parts sales		7,227			1,077			—			8,304
Services revenues		8,796			1,470			—			10,266
Other		756			61			—			817

Gross profit		76,386			14,680			—			91,066

Selling, general and administrative expenses		42,274			9,311			—			51,585
Equity in earnings of guarantor subsidiaries		2,304			—			(2,304	)		—
Gain on sales of property and equipment, net		381			131			—			512

Income from operations		36,797			5,500			(2,304	)		39,993

Other income (expense):
Interest expense		(9,936	)		(3,235	)		—			(13,171	)
Other, net		254			39			—			293

Total other expense, net		(9,682	)		(3,196	)		—			(12,878	)

Income before income taxes		27,115			2,304			(2,304	)		27,115
Income tax expense		11,815			—			—			11,815

Net income	$	15,300		$	2,304		$	(2,304	)	$	15,300


	Three Months Ended September 30, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	73,537		$	15,883		$	—		$	89,420
New equipment sales		81,547			8,673			—			90,220
Used equipment sales		31,934			4,845			—			36,779
Parts sales		23,111			3,460			—			26,571
Services revenues		11,692			2,037			—			13,729
Other		11,300			2,430			—			13,730

Total revenues		233,121			37,328			—			270,449

Cost of revenues:
Rental depreciation		26,079			5,448			—			31,527
Rental expense		10,995			2,555			—			13,550
New equipment sales		72,790			7,869			—			80,659
Used equipment sales		23,712			3,374			—			27,086
Parts sales		16,681			2,442			—			19,123
Services revenues		4,177			766			—			4,943
Other		10,739			2,522			—			13,261

Total cost of revenues		165,173			24,976			—			190,149

Gross profit (loss):
Equipment rentals		36,463			7,880			—			44,343
New equipment sales		8,757			804			—			9,561
Used equipment sales		8,222			1,471			—			9,693
Parts sales		6,430			1,018			—			7,448
Services revenues		7,515			1,271			—			8,786
Other		561			(92	)		—			469

Gross profit		67,948			12,352			—			80,300

Selling, general and administrative expenses		38,525			8,452			—			46,977
Equity in earnings of guarantor subsidiaries		1,328			—			(1,328	)		—
Gain on sales of property and equipment, net		457			152			—			609

Income from operations		31,208			4,052			(1,328	)		33,932

Other income (expense):
Interest expense		(10,457	)		(2,736	)		—			(13,193	)
Other, net		225			12			—			237

Total other expense, net		(10,232	)		(2,724	)		—			(12,956	)

Income before income taxes		20,976			1,328			(1,328	)		20,976
Income tax expense		7,023			—			—			7,023

Net income	$	13,953		$	1,328		$	(1,328	)	$	13,953


	Nine Months Ended September 30, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	247,138		$	46,138		$	—		$	293,276
New equipment sales		209,437			31,449			—			240,886
Used equipment sales		68,645			17,295			—			85,940
Parts sales		72,341			10,841			—			83,182
Services revenues		38,701			6,671			—			45,372
Other		36,368			7,627			—			43,995

Total revenues		672,630			120,021			—			792,651

Cost of revenues:
Rental depreciation		89,401			16,700			—			106,101
Rental expense		37,712			7,974			—			45,686
New equipment sales		184,663			28,114			—			212,777
Used equipment sales		46,719			12,105			—			58,824
Parts sales		51,455			7,573			—			59,028
Services revenues		13,395			2,469			—			15,864
Other		33,854			7,599			—			41,453

Total cost of revenues		457,199			82,534			—			539,733

Gross profit:
Equipment rentals		120,025			21,464			—			141,489
New equipment sales		24,774			3,335			—			28,109
Used equipment sales		21,926			5,190			—			27,116
Parts sales		20,886			3,268			—			24,154
Services revenues		25,306			4,202			—			29,508
Other		2,514			28			—			2,542

Gross profit		215,431			37,487			—			252,918

Selling, general and administrative expenses		127,244			25,080			—			152,324
Equity in earnings of guarantor subsidiaries		4,116			—			(4,116	)		—
Gain on sales of property and equipment, net		1,535			397			—			1,932

Income from operations		93,838			12,804			(4,116	)		102,526

Other income (expense):
Interest expense		(29,920	)		(8,823	)		—			(38,743	)
Other, net		808			135			—			943

Total other expense, net		(29,112	)		(8,688	)		—			(37,800	)

Income before income taxes		64,726			4,116			(4,116	)		64,726
Income tax expense		26,264			—			—			26,264

Net income	$	38,462		$	4,116		$	(4,116	)	$	38,462


	Nine Months Ended September 30, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	205,816		$	42,702		$	—		$	248,518
New equipment sales		195,300			21,679			—			216,979
Used equipment sales		87,687			15,902			—			103,589
Parts sales		67,057			10,914			—			77,971
Services revenues		36,305			5,745			—			42,050
Other		32,232			6,838			—			39,070

Total revenues		624,397			103,780			—			728,177

Cost of revenues:
Rental depreciation		73,785			15,894			—			89,679
Rental expense		33,886			7,515			—			41,401
New equipment sales		173,964			19,489			—			193,453
Used equipment sales		62,533			11,473			—			74,006
Parts sales		48,840			7,820			—			56,660
Services revenues		13,683			2,060			—			15,743
Other		29,996			7,047			—			37,043

Total cost of revenues		436,687			71,298			—			507,985

Gross profit (loss):
Equipment rentals		98,145			19,293			—			117,438
New equipment sales		21,336			2,190			—			23,526
Used equipment sales		25,154			4,429			—			29,583
Parts sales		18,217			3,094			—			21,311
Services revenues		22,622			3,685			—			26,307
Other		2,236			(209	)		—			2,027

Gross profit		187,710			32,482			—			220,192

Selling, general and administrative expenses		116,306			24,041			—			140,347
Equity in earnings of guarantor subsidiaries		929			—			(929	)		—
Gain on sales of property and equipment, net		1,404			311			—			1,715

Income from operations		73,737			8,752			(929	)		81,560

Other income (expense):
Interest expense		(30,674	)		(7,876	)		—			(38,550	)
Other, net		892			53			—			945

Total other expense, net		(29,782	)		(7,823	)		—			(37,605	)

Income before income taxes		43,955			929			(929	)		43,955
Income tax expense		14,416			—			—			14,416

Net income	$	29,539		$	929		$	(929	)	$	29,539

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Nine Months Ended September 30, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	38,462		$	4,116		$	(4,116	)	$	38,462
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		13,122			1,791			—			14,913
Depreciation on rental equipment		89,401			16,700			—			106,101
Amortization of deferred financing costs		714			—			—			714
Accretion of note discount, net of premium amortization		126			—			—			126
Provision for losses on accounts receivable		1,794			343			—			2,137
Provision for inventory obsolescence		156			—			—			156
Increase in deferred income taxes		23,582			—			—			23,582
Stock-based compensation expense		2,192			—			—			2,192
Gain on sales of property and equipment, net		(1,535	)		(397	)		—			(1,932	)
Gain on sales of rental equipment, net		(20,379	)		(5,071	)		—			(25,450	)
Equity in earnings of guarantor subsidiaries		(4,116	)		—			4,116			—
Changes in operating assets and liabilities:
Receivables		(11,253	)		(5,433	)		—			(16,686	)
Inventories		(72,018	)		(20,435	)		—			(92,453	)
Prepaid expenses and other assets		(1,841	)		(21	)		—			(1,862	)
Accounts payable		11,217			10,951			—			22,168
Manufacturer flooring plans payable		43,352			—			—			43,352
Accrued expenses payable and other liabilities		(9,043	)		96			—			(8,947	)
Deferred compensation payable		49			—			—			49

Net cash provided by operating activities		103,982			2,640			—			106,622

Cash flows from investing activities:
Purchases of property and equipment		(23,372	)		(1,614	)		—			(24,986	)
Purchases of rental equipment		(223,174	)		(51,102	)		—			(274,276	)
Proceeds from sales of property and equipment		1,775			397			—			2,172
Proceeds from sales of rental equipment		55,780			15,813			—			71,593
Investment in subsidiaries		(33,999	)		—			33,999			—

Net cash used in investing activities .		(222,990	)		(36,506	)		33,999			(225,497	)

Cash flows from financing activities:
Purchases of treasury stock		(1,467	)		—			—			(1,467	)
Excess tax benefit from stock-based awards		556			—			—			556
Borrowings on senior secured credit facility		917,301			—			—			917,301
Payments on senior secured credit facility		(799,276	)		—			—			(799,276	)
Payments of deferred financing costs		(909	)		—			—			(909	)
Dividends paid		(9,517	)		—			—			(9,517	)
Payments on capital lease obligations		—			(133	)		—			(133	)
Capital contributions		—			33,999			(33,999	)		—

Net cash provided by financing activities		106,688			33,866			(33,999	)		106,555

Net decrease in cash		(12,320	)		—			—			(12,320	)
Cash, beginning of period		17,607			—			—			17,607

Cash, end of period	$	5,287		$	—		$	—		$	5,287


	Nine Months Ended September 30, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	29,539		$	929		$	(929	)	$	29,539
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		10,840			1,515			—			12,355
Depreciation on rental equipment		73,785			15,894			—			89,679
Amortization of deferred financing costs		826			—			—			826
Accretion of note discount, net of premium amortization		189			—			—			189
Provision for losses on accounts receivable		1,884			464			—			2,348
Provision for inventory obsolescence		208			—			—			208
Increase in deferred income taxes		6,879			—			—			6,879
Stock-based compensation expense		2,109			—			—			2,109
Gain on sales of property and equipment, net		(1,404	)		(311	)		—			(1,715	)
Gain on sales of rental equipment, net		(23,383	)		(4,388	)		—			(27,771	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		657			—			—			657
Equity in earnings of guarantor subsidiaries		(929	)		—			929			—
Changes in operating assets and liabilities:
Receivables		397			(2,547	)		—			(2,150	)
Inventories		(68,876	)		(4,021	)		—			(72,897	)
Prepaid expenses and other assets		(1,190	)		(59	)		—			(1,249	)
Accounts payable		14,880			1,624			—			16,504
Manufacturer flooring plans payable		(682	)		(448	)		—			(1,130	)
Accrued expenses payable and other liabilities		(5,558	)		914			—			(4,644	)
Deferred compensation payable		49			—			—			49

Net cash provided by operating activities		40,220			9,566			—			49,786

Cash flows from investing activities:
Purchases of property and equipment		(19,093	)		(1,641	)		—			(20,734	)
Purchases of rental equipment		(168,466	)		(29,297	)		—			(197,763	)
Proceeds from sales of property and equipment		1,441			371			—			1,812
Proceeds from sales of rental equipment		68,891			13,386			—			82,277
Investment in subsidiaries		(7,764	)		—			7,764			—

Net cash used in investing activities		(124,991	)		(17,181	)		7,764			(134,408	)

Cash flows from financing activities:
Purchases of treasury stock		(890	)		—			—			(890	)
Excess tax benefit from stock-based awards		387			—			—			387
Borrowings on senior secured credit facility		827,539			—			—			827,539
Payments on senior secured credit facility		(850,178	)		—			—			(850,178	)
Proceeds from issuance of unsecured notes		107,250			—			—			107,250
Payments of deferred financing costs		(733	)		—			—			(733	)
Dividends paid		(832	)		(23	)		—			(855	)
Payments on capital lease obligations		—			(126	)		—			(126	)
Capital contributions		—			7,764			(7,764	)		—

Net cash provided by financing activities		82,543			7,615			(7,764	)		82,394

Net decrease in cash		(2,228	)		—			—			(2,228	)
Cash, beginning of period		8,894			—			—			8,894

Cash, end of period	$	6,666		$	—		$	—		$	6,666

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2014
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reported period. These assumptions and estimates could have a material effect on our condensed consolidated financial statements. Actual results may differ materially from those estimates. We review our estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause us to revise these estimates.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”) which amended the FASB’s guidance for reporting discontinued operations and disposals of components of an entity under Accounting Standards Codification Subtopic 250-20. The guidance as amended by ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation by requiring that a disposal representing a strategic shift that has (or will have) a major effect on an entity’s financial results or a business activity classified as held for sale be reported as such. The amendments also expand the disclosure requirements regarding the assets, liabilities, revenues and expenses of discontinued operations and add new disclosure requirements for individually significant dispositions that do not qualify as discontinued operations. The amendments are effective prospectively for fiscal years beginning after December 15, 2014, and interim reporting periods within those years (early adoption is permitted only for disposals that have not been previously reported). The implementation of the amended guidance is not expected to have a material impact on the Company’s consolidated statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In doing so, entities will need to use more judgment and make more estimates than under current guidance. These judgments and estimates may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09 also requires an entity to disclose sufficient qualitative and quantitative information surrounding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification, and further permits the use of either a retrospective or cumulative effect transition method. This guidance will be effective for the Company for our 2017 fiscal year. We are currently in the process of evaluating the impact of the adoption of ASU 2014-09 on the Company’s consolidated financial statements and have not yet determined the method by which we will adopt ASU 2014-09. In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide that a Performance Target Could be Achieved after the Requisite Service Period (“ASU 2014-12”). ASU 2014-12 requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should not be reflected in estimating the grant date fair value of the award. This ASU further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. ASU 2014-12 is effective for interim and annual reporting periods beginning after December 15, 2015, with early adoption permitted. The Company does not anticipate that the adoption of this standard will have a material impact on its consolidated financial statements.
Stock Compensation	We account for our stock-based compensation plan using the fair value recognition provisions of Accounting Standards Codification 718, Stock Compensation (“ASC 718”). Under the provisions of ASC 718, stock-based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite employee service period (generally the vesting period of the grant). Shares available for future stock-based payment awards under our 2006 Stock-Based Incentive Compensation Plan were 3,537,999 shares as of September 30, 2014.

Fair Value of Financial Instruments (Tables)

9 Months Ended

Sep. 30, 2014

Fair Value Disclosures [Abstract]

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 September 30, 2014 and December 31, 2013 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.


	September 30, 2014
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	92,414	$	81,566
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		630,000		676,463
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,145		1,545
Letter of credit (Level 3)		—		130

	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%⁽¹⁾ (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

⁽¹⁾	Amounts shown based on aggregate amounts outstanding for the periods presented.

Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Summary of Activity in Stockholders' Equity

The following table summarizes the activity in Stockholders’ Equity for the nine month period ended September 30, 2014 (amounts in thousands, except share data):


	Common Stock
	Shares Issued		Amount		Additional Paid-in Capital		Treasury Stock			Retained Deficit			Total Stockholders’ Equity
Balances at December 31, 2013		39,023,594	$	389	$	215,775	$	(58,468	)	$	(62,884	)	$	94,812
Stock-based compensation		—		—		2,192		—			—			2,192
Cash dividend on common stock ($7.00 per share)		—		—		—		—			(75	)		(75	)
Cash dividend on common stock ($0.25 per share)		—		—		—		—			(8,809	)		(8,809	)
Excess tax benefit associated with stock-based awards		—		—		556		—			—			556
Issuance of common stock		76,427		1		—		—			—			1
Repurchases of 38,134 shares of restricted common stock		—		—		—		(1,467	)		—			(1,467	)
Net income		—		—		—		—			38,462			38,462

Balances at September 30, 2014		39,100,021	$	390	$	218,523	$	(59,935	)	$	(33,306	)	$	125,672

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Non-Vested Stock Activity

The following table summarizes our non-vested stock activity for the nine month period ended September 30, 2014:


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at December 31, 2013		187,867		$	18.21
Granted		76,427		$	36.69
Vested		(109,237	)	$	18.70
Forfeited		(2,225	)	$	21.42

Non-vested stock at September 30, 2014		152,832		$	27.05

Schedule of Compensation Expense Related to Non-Vested Stock

The following table summarizes compensation expense related to non-vested stock, which is included in selling, general and administrative expenses in the accompanying condensed consolidated statements of income for the three and nine months ended September 30, 2014 and 2013 (amounts in thousands):


	For the Three Months Ended September 30,				For the Nine Months Ended September 30,
	2014		2013		2014		2013
Compensation expense	$	573	$	505	$	2,192	$	2,109

Schedule of Share Based Compensation Stock Options Activity

The following table represents stock option activity for the nine month period ended September 30, 2014:


	Number of Shares		Weighted Average Exercise Price		Weighted Average Contractual Life In Years
Outstanding options at December 31, 2013		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at September 30, 2014		51,000	$	17.80		1.8

Options exercisable at September 30, 2014		51,000	$	17.80		1.8

Income per Share (Tables)

9 Months Ended

Sep. 30, 2014

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Income per Common Share


	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2014		2013		2014		2013
Basic net income per share:
Net income	$	15,300	$	13,953	$	38,462	$	29,539
Weighted average number of shares of common stock outstanding		35,206		35,099		35,142		35,022

Net income per share of common stock – basic	$	0.43	$	0.40	$	1.09	$	0.84

Diluted net income per share:
Net income	$	15,300	$	13,953	$	38,462	$	29,539
Weighted average number of shares of common stock outstanding		35,206		35,099		35,142		35,022
Effect of dilutive securities:
Effect of dilutive stock options		24		—		24		—
Effect of dilutive non-vested restricted stock		36		70		74		108

Weighted average number of shares of common stock outstanding – diluted		35,266		35,169		35,240		35,130

Net income per share of common stock – diluted	$	0.43	$	0.40	$	1.09	$	0.84

Common shares excluded from the denominator as anti-dilutive:
Stock options		—		—		—		—

Non-vested restricted stock		—		1		—		—

Senior Unsecured Notes (Tables)

9 Months Ended

Sep. 30, 2014

Text Block [Abstract]

Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet

The following table reconciles our Senior Secured Notes to our condensed consolidated balance sheets (amounts in thousands):


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

Balance at December 31, 2013	$	628,546
Accretion of discount through September 30, 2014		791
Amortization of note premium through September 30, 2014		(665	)

Balance at September 30, 2014	$	628,672

Segment Information (Tables)

9 Months Ended

Sep. 30, 2014

Segment Reporting [Abstract]

Information about Reportable Segments

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


	Three Months Ended September 30,				Nine Months Ended September 30,
	2014		2013		2014		2013
Revenues:
Equipment rentals	$	108,238	$	89,420	$	293,276	$	248,518
New equipment sales		80,758		90,220		240,886		216,979
Used equipment sales		25,198		36,779		85,940		103,589
Parts sales		29,009		26,571		83,182		77,971
Services revenues		15,622		13,729		45,372		42,050

Total segmented revenues		258,825		256,719		748,656		689,107
Non-segmented revenues		16,219		13,730		43,995		39,070

Total revenues	$	275,044	$	270,449	$	792,651	$	728,177

Gross Profit:
Equipment rentals	$	54,703	$	44,343	$	141,489	$	117,438
New equipment sales		9,128		9,561		28,109		23,526
Used equipment sales		7,848		9,693		27,116		29,583
Parts sales		8,304		7,448		24,154		21,311
Services revenues		10,266		8,786		29,508		26,307

Total segmented gross profit		90,249		79,831		250,376		218,165
Non-segmented gross profit		817		469		2,542		2,027

Total gross profit	$	91,066	$	80,300	$	252,918	$	220,192


	Balances at
	September 30, 2014		December 31, 2013
Segment identified assets:
Equipment sales	$	140,726	$	95,392
Equipment rentals		852,818		688,710
Parts and services		21,135		16,248

Total segment identified assets		1,014,679		800,350
Non-segment identified assets		304,109		289,990

Total assets	$	1,318,788	$	1,090,340

Condensed Consolidating Financial Information of Guarantor Subsidiaries (Tables)

9 Months Ended

Sep. 30, 2014

Text Block [Abstract]

Condensed Consolidating Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEET


	As of September 30, 2014
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	5,287	$	—		$	—		$	5,287
Receivables, net		123,984		22,535			—			146,519
Inventories, net		136,673		25,188			—			161,861
Prepaid expenses and other assets		7,694		192			—			7,886
Rental equipment, net		718,407		134,411			—			852,818
Property and equipment, net		95,836		12,500			—			108,336
Deferred financing costs, net		4,884		—			—			4,884
Investment in guarantor subsidiaries		203,818		—			(203,818	)		—
Goodwill		1,671		29,526			—			31,197

Total assets	$	1,298,254	$	224,352		$	(203,818	)	$	1,318,788

Liabilities and Stockholders’ Equity:
Amounts due on senior secured credit facility	$	220,485	$	—		$	—		$	220,485
Accounts payable		72,003		17,943			—			89,946
Manufacturer flooring plans payable		92,414		—			—			92,414
Accrued expenses payable and other liabilities		45,023		469			—			45,492
Dividends payable		23		(23	)		—			—
Senior unsecured notes		628,672		—			—			628,672
Capital lease payable		—		2,145			—			2,145
Deferred income taxes		111,873		—			—			111,873
Deferred compensation payable		2,089		—			—			2,089

Total liabilities		1,172,582		20,534			—			1,193,116
Stockholders’ equity		125,672		203,818			(203,818	)		125,672

Total liabilities and stockholders’ equity	$	1,298,254	$	224,352		$	(203,818	)	$	1,318,788


	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
Investment in guarantor subsidiaries		165,703		—			(165,703	)		—
Goodwill		1,671		29,526			—			31,197

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

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

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

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

Condensed Consolidating Statement of Income

CONDENSED CONSOLIDATING STATEMENT OF INCOME


	Three Months Ended September 30, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	89,965		$	18,273		$	—		$	108,238
New equipment sales		67,626			13,132			—			80,758
Used equipment sales		21,010			4,188			—			25,198
Parts sales		25,394			3,615			—			29,009
Services revenues		13,273			2,349			—			15,622
Other		13,231			2,988			—			16,219

Total revenues		230,499			44,545			—			275,044

Cost of revenues:
Rental depreciation		31,578			6,076			—			37,654
Rental expense		12,761			3,120			—			15,881
New equipment sales		59,904			11,726			—			71,630
Used equipment sales		14,751			2,599			—			17,350
Parts sales		18,167			2,538			—			20,705
Services revenues		4,477			879			—			5,356
Other		12,475			2,927			—			15,402

Total cost of revenues		154,113			29,865			—			183,978

Gross profit:
Equipment rentals		45,626			9,077			—			54,703
New equipment sales		7,722			1,406			—			9,128
Used equipment sales		6,259			1,589			—			7,848
Parts sales		7,227			1,077			—			8,304
Services revenues		8,796			1,470			—			10,266
Other		756			61			—			817

Gross profit		76,386			14,680			—			91,066

Selling, general and administrative expenses		42,274			9,311			—			51,585
Equity in earnings of guarantor subsidiaries		2,304			—			(2,304	)		—
Gain on sales of property and equipment, net		381			131			—			512

Income from operations		36,797			5,500			(2,304	)		39,993

Other income (expense):
Interest expense		(9,936	)		(3,235	)		—			(13,171	)
Other, net		254			39			—			293

Total other expense, net		(9,682	)		(3,196	)		—			(12,878	)

Income before income taxes		27,115			2,304			(2,304	)		27,115
Income tax expense		11,815			—			—			11,815

Net income	$	15,300		$	2,304		$	(2,304	)	$	15,300


	Three Months Ended September 30, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	73,537		$	15,883		$	—		$	89,420
New equipment sales		81,547			8,673			—			90,220
Used equipment sales		31,934			4,845			—			36,779
Parts sales		23,111			3,460			—			26,571
Services revenues		11,692			2,037			—			13,729
Other		11,300			2,430			—			13,730

Total revenues		233,121			37,328			—			270,449

Cost of revenues:
Rental depreciation		26,079			5,448			—			31,527
Rental expense		10,995			2,555			—			13,550
New equipment sales		72,790			7,869			—			80,659
Used equipment sales		23,712			3,374			—			27,086
Parts sales		16,681			2,442			—			19,123
Services revenues		4,177			766			—			4,943
Other		10,739			2,522			—			13,261

Total cost of revenues		165,173			24,976			—			190,149

Gross profit (loss):
Equipment rentals		36,463			7,880			—			44,343
New equipment sales		8,757			804			—			9,561
Used equipment sales		8,222			1,471			—			9,693
Parts sales		6,430			1,018			—			7,448
Services revenues		7,515			1,271			—			8,786
Other		561			(92	)		—			469

Gross profit		67,948			12,352			—			80,300

Selling, general and administrative expenses		38,525			8,452			—			46,977
Equity in earnings of guarantor subsidiaries		1,328			—			(1,328	)		—
Gain on sales of property and equipment, net		457			152			—			609

Income from operations		31,208			4,052			(1,328	)		33,932

Other income (expense):
Interest expense		(10,457	)		(2,736	)		—			(13,193	)
Other, net		225			12			—			237

Total other expense, net		(10,232	)		(2,724	)		—			(12,956	)

Income before income taxes		20,976			1,328			(1,328	)		20,976
Income tax expense		7,023			—			—			7,023

Net income	$	13,953		$	1,328		$	(1,328	)	$	13,953


	Nine Months Ended September 30, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	247,138		$	46,138		$	—		$	293,276
New equipment sales		209,437			31,449			—			240,886
Used equipment sales		68,645			17,295			—			85,940
Parts sales		72,341			10,841			—			83,182
Services revenues		38,701			6,671			—			45,372
Other		36,368			7,627			—			43,995

Total revenues		672,630			120,021			—			792,651

Cost of revenues:
Rental depreciation		89,401			16,700			—			106,101
Rental expense		37,712			7,974			—			45,686
New equipment sales		184,663			28,114			—			212,777
Used equipment sales		46,719			12,105			—			58,824
Parts sales		51,455			7,573			—			59,028
Services revenues		13,395			2,469			—			15,864
Other		33,854			7,599			—			41,453

Total cost of revenues		457,199			82,534			—			539,733

Gross profit:
Equipment rentals		120,025			21,464			—			141,489
New equipment sales		24,774			3,335			—			28,109
Used equipment sales		21,926			5,190			—			27,116
Parts sales		20,886			3,268			—			24,154
Services revenues		25,306			4,202			—			29,508
Other		2,514			28			—			2,542

Gross profit		215,431			37,487			—			252,918

Selling, general and administrative expenses		127,244			25,080			—			152,324
Equity in earnings of guarantor subsidiaries		4,116			—			(4,116	)		—
Gain on sales of property and equipment, net		1,535			397			—			1,932

Income from operations		93,838			12,804			(4,116	)		102,526

Other income (expense):
Interest expense		(29,920	)		(8,823	)		—			(38,743	)
Other, net		808			135			—			943

Total other expense, net		(29,112	)		(8,688	)		—			(37,800	)

Income before income taxes		64,726			4,116			(4,116	)		64,726
Income tax expense		26,264			—			—			26,264

Net income	$	38,462		$	4,116		$	(4,116	)	$	38,462


	Nine Months Ended September 30, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	205,816		$	42,702		$	—		$	248,518
New equipment sales		195,300			21,679			—			216,979
Used equipment sales		87,687			15,902			—			103,589
Parts sales		67,057			10,914			—			77,971
Services revenues		36,305			5,745			—			42,050
Other		32,232			6,838			—			39,070

Total revenues		624,397			103,780			—			728,177

Cost of revenues:
Rental depreciation		73,785			15,894			—			89,679
Rental expense		33,886			7,515			—			41,401
New equipment sales		173,964			19,489			—			193,453
Used equipment sales		62,533			11,473			—			74,006
Parts sales		48,840			7,820			—			56,660
Services revenues		13,683			2,060			—			15,743
Other		29,996			7,047			—			37,043

Total cost of revenues		436,687			71,298			—			507,985

Gross profit (loss):
Equipment rentals		98,145			19,293			—			117,438
New equipment sales		21,336			2,190			—			23,526
Used equipment sales		25,154			4,429			—			29,583
Parts sales		18,217			3,094			—			21,311
Services revenues		22,622			3,685			—			26,307
Other		2,236			(209	)		—			2,027

Gross profit		187,710			32,482			—			220,192

Selling, general and administrative expenses		116,306			24,041			—			140,347
Equity in earnings of guarantor subsidiaries		929			—			(929	)		—
Gain on sales of property and equipment, net		1,404			311			—			1,715

Income from operations		73,737			8,752			(929	)		81,560

Other income (expense):
Interest expense		(30,674	)		(7,876	)		—			(38,550	)
Other, net		892			53			—			945

Total other expense, net		(29,782	)		(7,823	)		—			(37,605	)

Income before income taxes		43,955			929			(929	)		43,955
Income tax expense		14,416			—			—			14,416

Net income	$	29,539		$	929		$	(929	)	$	29,539

Condensed Consolidating Statement of Cash Flows

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Nine Months Ended September 30, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	38,462		$	4,116		$	(4,116	)	$	38,462
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		13,122			1,791			—			14,913
Depreciation on rental equipment		89,401			16,700			—			106,101
Amortization of deferred financing costs		714			—			—			714
Accretion of note discount, net of premium amortization		126			—			—			126
Provision for losses on accounts receivable		1,794			343			—			2,137
Provision for inventory obsolescence		156			—			—			156
Increase in deferred income taxes		23,582			—			—			23,582
Stock-based compensation expense		2,192			—			—			2,192
Gain on sales of property and equipment, net		(1,535	)		(397	)		—			(1,932	)
Gain on sales of rental equipment, net		(20,379	)		(5,071	)		—			(25,450	)
Equity in earnings of guarantor subsidiaries		(4,116	)		—			4,116			—
Changes in operating assets and liabilities:
Receivables		(11,253	)		(5,433	)		—			(16,686	)
Inventories		(72,018	)		(20,435	)		—			(92,453	)
Prepaid expenses and other assets		(1,841	)		(21	)		—			(1,862	)
Accounts payable		11,217			10,951			—			22,168
Manufacturer flooring plans payable		43,352			—			—			43,352
Accrued expenses payable and other liabilities		(9,043	)		96			—			(8,947	)
Deferred compensation payable		49			—			—			49

Net cash provided by operating activities		103,982			2,640			—			106,622

Cash flows from investing activities:
Purchases of property and equipment		(23,372	)		(1,614	)		—			(24,986	)
Purchases of rental equipment		(223,174	)		(51,102	)		—			(274,276	)
Proceeds from sales of property and equipment		1,775			397			—			2,172
Proceeds from sales of rental equipment		55,780			15,813			—			71,593
Investment in subsidiaries		(33,999	)		—			33,999			—

Net cash used in investing activities .		(222,990	)		(36,506	)		33,999			(225,497	)

Cash flows from financing activities:
Purchases of treasury stock		(1,467	)		—			—			(1,467	)
Excess tax benefit from stock-based awards		556			—			—			556
Borrowings on senior secured credit facility		917,301			—			—			917,301
Payments on senior secured credit facility		(799,276	)		—			—			(799,276	)
Payments of deferred financing costs		(909	)		—			—			(909	)
Dividends paid		(9,517	)		—			—			(9,517	)
Payments on capital lease obligations		—			(133	)		—			(133	)
Capital contributions		—			33,999			(33,999	)		—

Net cash provided by financing activities		106,688			33,866			(33,999	)		106,555

Net decrease in cash		(12,320	)		—			—			(12,320	)
Cash, beginning of period		17,607			—			—			17,607

Cash, end of period	$	5,287		$	—		$	—		$	5,287


	Nine Months Ended September 30, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	29,539		$	929		$	(929	)	$	29,539
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		10,840			1,515			—			12,355
Depreciation on rental equipment		73,785			15,894			—			89,679
Amortization of deferred financing costs		826			—			—			826
Accretion of note discount, net of premium amortization		189			—			—			189
Provision for losses on accounts receivable		1,884			464			—			2,348
Provision for inventory obsolescence		208			—			—			208
Increase in deferred income taxes		6,879			—			—			6,879
Stock-based compensation expense		2,109			—			—			2,109
Gain on sales of property and equipment, net		(1,404	)		(311	)		—			(1,715	)
Gain on sales of rental equipment, net		(23,383	)		(4,388	)		—			(27,771	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		657			—			—			657
Equity in earnings of guarantor subsidiaries		(929	)		—			929			—
Changes in operating assets and liabilities:
Receivables		397			(2,547	)		—			(2,150	)
Inventories		(68,876	)		(4,021	)		—			(72,897	)
Prepaid expenses and other assets		(1,190	)		(59	)		—			(1,249	)
Accounts payable		14,880			1,624			—			16,504
Manufacturer flooring plans payable		(682	)		(448	)		—			(1,130	)
Accrued expenses payable and other liabilities		(5,558	)		914			—			(4,644	)
Deferred compensation payable		49			—			—			49

Net cash provided by operating activities		40,220			9,566			—			49,786

Cash flows from investing activities:
Purchases of property and equipment		(19,093	)		(1,641	)		—			(20,734	)
Purchases of rental equipment		(168,466	)		(29,297	)		—			(197,763	)
Proceeds from sales of property and equipment		1,441			371			—			1,812
Proceeds from sales of rental equipment		68,891			13,386			—			82,277
Investment in subsidiaries		(7,764	)		—			7,764			—

Net cash used in investing activities		(124,991	)		(17,181	)		7,764			(134,408	)

Cash flows from financing activities:
Purchases of treasury stock		(890	)		—			—			(890	)
Excess tax benefit from stock-based awards		387			—			—			387
Borrowings on senior secured credit facility		827,539			—			—			827,539
Payments on senior secured credit facility		(850,178	)		—			—			(850,178	)
Proceeds from issuance of unsecured notes		107,250			—			—			107,250
Payments of deferred financing costs		(733	)		—			—			(733	)
Dividends paid		(832	)		(23	)		—			(855	)
Payments on capital lease obligations		—			(126	)		—			(126	)
Capital contributions		—			7,764			(7,764	)		—

Net cash provided by financing activities		82,543			7,615			(7,764	)		82,394

Net decrease in cash		(2,228	)		—			—			(2,228	)
Cash, beginning of period		8,894			—			—			8,894

Cash, end of period	$	6,666		$	—		$	—		$	6,666

Fair Value of Financial Instruments - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$ 92,414	$ 49,062
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	2,145	2,278
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	92,414
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	2,278	2,145
Letter of credit (Level 3)
Carrying Amount [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0% (Level 1)	630,000	630,000
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	81,566
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	1,717	1,545
Letter of credit (Level 3)	146	130
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	$ 676,463

Fair Value of Financial Instruments - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Parenthetical) (Detail)	Sep. 30, 2014	Dec. 31, 2013
Carrying Amount [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.25%	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%

Stockholders' Equity - Summary of Activity in Stockholders' Equity (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Schedule of Capitalization, Equity [Line Items]
Beginning balance, value			$ 94,812
Beginning balance, shares			39,023,594
Stock-based compensation			$ 2,192
Excess tax benefit associated with stock-based awards			556
Issuance of common stock, value			1
Repurchases of 38,134 shares of restricted common stock			(1,467)	$ (890)
Net income	$ 15,300	$ 13,953	38,462	$ 29,539
Ending balance, value	$ 125,672		$ 125,672
Ending balance, shares	39,100,021		39,100,021
7.00 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Cash dividend on common stock			$ (75)
0.25 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Cash dividend on common stock			(8,809)
Common Stock [Member]
Schedule of Capitalization, Equity [Line Items]
Beginning balance, value			$ 389
Beginning balance, shares			39,023,594
Issuance of common stock, value			$ 1
Issuance of common stock, shares			76,427
Ending balance, value	$ 390		$ 390
Ending balance, shares	39,100,021		39,100,021
Additional Paid-in Capital [Member]
Schedule of Capitalization, Equity [Line Items]
Beginning balance, value			$ 215,775
Stock-based compensation			2,192
Excess tax benefit associated with stock-based awards			556
Ending balance, value	$ 218,523		218,523
Treasury Stock [Member]
Schedule of Capitalization, Equity [Line Items]
Beginning balance, value			(58,468)
Repurchases of 38,134 shares of restricted common stock			(1,467)
Ending balance, value	(59,935)		(59,935)
Retained Earnings (Deficit) [Member]
Schedule of Capitalization, Equity [Line Items]
Beginning balance, value			(62,884)
Net income			38,462
Ending balance, value	$ (33,306)		(33,306)
Retained Earnings (Deficit) [Member] \| 7.00 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Cash dividend on common stock			(75)
Retained Earnings (Deficit) [Member] \| 0.25 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Cash dividend on common stock			$ (8,809)

Stockholders' Equity - Summary of Activity in Stockholders' Equity (Parenthetical) (Detail)	9 Months Ended
	Sep. 30, 2014 $ / shares shares
Schedule of Capitalization, Equity [Line Items]
Restricted common stock repurchased \| shares	38,134
7.00 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Dividend per share paid	$ 7.00
0.25 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Dividend per share paid	0.25
Retained Earnings (Deficit) [Member] \| 7.00 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Dividend per share paid	7.00
Retained Earnings (Deficit) [Member] \| 0.25 Per Share [Member]
Schedule of Capitalization, Equity [Line Items]
Dividend per share paid	$ 0.25

Stock-Based Compensation - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2014 USD ($) shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Shares available for future stock-based payment awards \| shares	3,537,999
Unrecognized compensation expense related to non-vested stock	$ 3.5
Expected non-vested stock recognized over a weighted-average period	2 years 4 months 24 days
Aggregate intrinsic value	$ 2.1

Stock-Based Compensation - Schedule of Non-Vested Stock Activity (Detail)	9 Months Ended
	Sep. 30, 2014 $ / shares shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Nonvested stock, beginning balance, Number of Shares \| shares	187,867
Granted, Number of Shares \| shares	76,427
Vested, Number of Shares \| shares	(109,237)
Forfeited, Number of Shares \| shares	(2,225)
Nonvested stock, ending balance, Number of Shares \| shares	152,832
Nonvested stock, beginning balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 18.21
Granted, Weighted Average Grant Date Fair Value \| $ / shares	36.69
Vested, Weighted Average Grant Date Fair Value \| $ / shares	18.70
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares	21.42
Nonvested stock, ending balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 27.05

Stock-Based Compensation - Schedule of Compensation Expense Related to Non-Vested Stock (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Compensation expense	$ 573	$ 505	$ 2,192	$ 2,109

Stock-Based Compensation - Schedule of Share-Based Compensation Stock Options Activity (Detail)	9 Months Ended
	Sep. 30, 2014 $ / shares shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Options, Outstanding, Number of Shares, Beginning Balance \| shares	51,000
Stock Options, Granted, Number of Shares \| shares
Stock Options, Exercised, Number of Shares \| shares
Stock Options, Canceled, forfeited or expired, Number of Shares \| shares
Stock Options, Outstanding, Number of Shares, Ending Balance \| shares	51,000
Stock Options, Exercisable, Number of Shares \| shares	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Beginning Balance \| $ / shares	$ 17.80
Stock Options, Granted, Weighted Average Exercise Price \| $ / shares
Stock Options, Exercised, Weighted Average Exercise Price \| $ / shares
Stock Options, Canceled, forfeited or expired, Weighted Average Exercise Price \| $ / shares
Stock Options, Outstanding, Weighted Average Exercise Price, Ending Balance \| $ / shares	17.80
Stock Options, Exercisable, Weighted Average Exercise Price \| $ / shares	$ 17.80
Stock Options, Outstanding, Weighted Average Contractual Life In Years	1 year 9 months 18 days
Stock Options, Exercisable, Weighted Average Contractual Life In Years	1 year 9 months 18 days

Income per Share - 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		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Basic net income per share:
Net income	$ 15,300	$ 13,953	$ 38,462	$ 29,539
Weighted average number of shares of common stock outstanding	35,206	35,099	35,142	35,022
Net income per share of common stock - basic	$ 0.43	$ 0.40	$ 1.09	$ 0.84
Diluted net income per share:
Net income	$ 15,300	$ 13,953	$ 38,462	$ 29,539
Weighted average number of shares of common stock outstanding	35,206	35,099	35,142	35,022
Effect of dilutive securities:
Weighted average number of shares of common stock outstanding - diluted	35,266	35,169	35,240	35,130
Net income per share of common stock - diluted	$ 0.43	$ 0.40	$ 1.09	$ 0.84
Employee Stock Option [Member]
Effect of dilutive securities:
Effect of dilutive non-vested stock	24		24
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive
Non-vested restricted stock [Member]
Effect of dilutive securities:
Effect of dilutive non-vested stock	36	70	74	108
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive		1

Senior Unsecured Notes - Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Feb. 04, 2013
Debt Instrument [Line Items]
Senior unsecured notes	$ 628,546	$ 521,065	$ 521,065
Amortization of note premium	(126)	$ (189)
Senior unsecured notes	628,672		628,546
Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Accretion of discount	791		1,044
Aggregate principal amount issued				$ 100,000
Amortization of note premium	$ (665)		$ (813)
Premium on notes issued				8,500
Initial purchaser's discount				$ (1,250)

Senior Secured Credit Facility - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2014	May 21, 2014
Debt Instrument [Line Items]
Unused commitment fee margin percentage	0.375%
Payment of dividends and/or stock repurchases or redemptions	$ 75.0
Debt instrument maturity date description	Extends the maturity date of the credit facility from February 29, 2017 to May 21, 2019
Weighted average interest rate on the senior secured credit facility	2.60%
Credit facility interest rate description	The interest rate on the Credit Facility was based on LIBOR plus 200 basis points.
Basis points added to LIBOR	2.00%
Non-vested restricted stock [Member]
Debt Instrument [Line Items]
Payment of special cash dividend per share previously declared by the Company	$ 7.00
General Electric Capital Corp [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders		$ 402.5
Credit Facility [Member]
Debt Instrument [Line Items]
Available borrowings under our senior secured credit facility	$ 175.5
Outstanding letters of credit	6.5
Minimum [Member]
Debt Instrument [Line Items]
Uncommitted incremental revolving capacity	$ 130.0
Unused commitment fee margin percentage	0.25%
Index rate plus an applicable margin Percentage	0.75%
LIBOR plus an applicable margin Percentage	1.75%
Minimum [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit	1.75%
Maximum [Member]
Debt Instrument [Line Items]
Uncommitted incremental revolving capacity	$ 150.0
Unused commitment fee margin percentage	0.50%
Index rate plus an applicable margin Percentage	1.25%
LIBOR plus an applicable margin Percentage	2.25%
Maximum [Member] \| Letter of Credit [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit	2.25%

Segment Information - Additional Information (Detail)	3 Months Ended		9 Months Ended
Segment Information - Additional Information (Detail)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014 Segment Customer	Sep. 30, 2013
Segment Reporting [Abstract]
Number of reportable segment \| Segment			5
Sales to international customers	1.60%	1.70%	1.60%	1.40%
Customer accounted for more than 10% of revenue \| Customer			0

Segment Information - Information about Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Revenues:
Total revenues	$ 275,044	$ 270,449	$ 792,651	$ 728,177
Gross Profit:
Total gross profit	91,066	80,300	252,918	220,192
Segment identified assets:
Total assets	1,318,788		1,318,788		$ 1,090,340
Equipment rentals [Member]
Gross Profit:
Total gross profit	54,703	44,343	141,489	117,438
New equipment sales [Member]
Gross Profit:
Total gross profit	9,128	9,561	28,109	23,526
Used equipment sales [Member]
Gross Profit:
Total gross profit	7,848	9,693	27,116	29,583
Parts sales [Member]
Gross Profit:
Total gross profit	8,304	7,448	24,154	21,311
Services revenues [Member]
Gross Profit:
Total gross profit	10,266	8,786	29,508	26,307
Operating Segments [Member]
Revenues:
Total revenues	258,825	256,719	748,656	689,107
Gross Profit:
Total gross profit	90,249	79,831	250,376	218,165
Segment identified assets:
Total assets	1,014,679		1,014,679		800,350
Operating Segments [Member] \| Equipment rentals [Member]
Revenues:
Total revenues	108,238	89,420	293,276	248,518
Gross Profit:
Total gross profit	54,703	44,343	141,489	117,438
Segment identified assets:
Total assets	852,818		852,818		688,710
Operating Segments [Member] \| New equipment sales [Member]
Revenues:
Total revenues	80,758	90,220	240,886	216,979
Gross Profit:
Total gross profit	9,128	9,561	28,109	23,526
Operating Segments [Member] \| Used equipment sales [Member]
Revenues:
Total revenues	25,198	36,779	85,940	103,589
Gross Profit:
Total gross profit	7,848	9,693	27,116	29,583
Segment identified assets:
Total assets	140,726		140,726		95,392
Operating Segments [Member] \| Parts sales [Member]
Revenues:
Total revenues	29,009	26,571	83,182	77,971
Gross Profit:
Total gross profit	8,304	7,448	24,154	21,311
Operating Segments [Member] \| Services revenues [Member]
Revenues:
Total revenues	15,622	13,729	45,372	42,050
Gross Profit:
Total gross profit	10,266	8,786	29,508	26,307
Operating Segments [Member] \| Parts and service [Member]
Segment identified assets:
Total assets	21,135		21,135		16,248
Non-Segmented [Member]
Revenues:
Total revenues	16,219	13,730	43,995	39,070
Gross Profit:
Total gross profit	817	$ 469	2,542	$ 2,027
Segment identified assets:
Total assets	$ 304,109		$ 304,109		$ 289,990

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Assets:
Cash	$ 5,287	$ 17,607	$ 6,666	$ 8,894
Receivables, net	146,519	131,970
Inventories, net	161,861	111,640
Prepaid expenses and other assets	7,886	6,024
Rental equipment, net	852,818	688,710
Property and equipment, net	108,336	98,503
Deferred financing costs, net	4,884	4,689
Investment in guarantor subsidiaries
Goodwill	31,197	31,197
Total assets	1,318,788	1,090,340
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility	220,485	102,460
Accounts payable	89,946	67,779
Manufacturer flooring plans payable	92,414	49,062
Accrued expenses payable and other liabilities	45,492	54,439
Dividends payable		633
Senior unsecured notes	628,672	628,546		521,065
Capital leases payable	2,145	2,278
Deferred income taxes	111,873	88,291
Deferred compensation payable	2,089	2,040
Total liabilities	1,193,116	995,528
Stockholders' equity	125,672	94,812
Total liabilities and stockholders' equity	1,318,788	1,090,340
H & E Equipment Services [Member]
Assets:
Cash	5,287	17,607	$ 6,666	$ 8,894
Receivables, net	123,984	114,525
Inventories, net	136,673	102,125
Prepaid expenses and other assets	7,694	5,853
Rental equipment, net	718,407	582,721
Property and equipment, net	95,836	85,826
Deferred financing costs, net	4,884	4,689
Investment in guarantor subsidiaries	203,818	165,703
Goodwill	1,671	1,671
Total assets	1,298,254	1,080,720
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility	220,485	102,460
Accounts payable	72,003	60,787
Manufacturer flooring plans payable	92,414	49,062
Accrued expenses payable and other liabilities	45,023	54,066
Dividends payable	23	656
Senior unsecured notes	628,672	628,546
Capital leases payable
Deferred income taxes	111,873	88,291
Deferred compensation payable	2,089	2,040
Total liabilities	1,172,582	985,908
Stockholders' equity	125,672	94,812
Total liabilities and stockholders' equity	1,298,254	1,080,720
Guarantor Subsidiaries [Member]
Assets:
Cash
Receivables, net	22,535	17,445
Inventories, net	25,188	9,515
Prepaid expenses and other assets	192	171
Rental equipment, net	134,411	105,989
Property and equipment, net	12,500	12,677
Deferred financing costs, net
Investment in guarantor subsidiaries
Goodwill	29,526	29,526
Total assets	224,352	175,323
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility
Accounts payable	17,943	6,992
Manufacturer flooring plans payable
Accrued expenses payable and other liabilities	469	373
Dividends payable	(23)	(23)
Senior unsecured notes
Capital leases payable	2,145	2,278
Deferred income taxes
Deferred compensation payable
Total liabilities	20,534	9,620
Stockholders' equity	203,818	165,703
Total liabilities and stockholders' equity	224,352	175,323
Elimination [Member]
Assets:
Cash
Receivables, net
Inventories, net
Prepaid expenses and other assets
Rental equipment, net
Property and equipment, net
Deferred financing costs, net
Investment in guarantor subsidiaries	(203,818)	(165,703)
Goodwill
Total assets	(203,818)	(165,703)
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility
Accounts payable
Manufacturer flooring plans payable
Accrued expenses payable and other liabilities
Dividends payable
Senior unsecured notes
Capital leases payable
Deferred income taxes
Deferred compensation payable
Total liabilities
Stockholders' equity	(203,818)	(165,703)
Total liabilities and stockholders' equity	$ (203,818)	$ (165,703)

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Equipment rentals	$ 108,238	$ 89,420	$ 293,276	$ 248,518
New equipment sales	80,758	90,220	240,886	216,979
Used equipment sales	25,198	36,779	85,940	103,589
Parts sales	29,009	26,571	83,182	77,971
Services revenues	15,622	13,729	45,372	42,050
Other	16,219	13,730	43,995	39,070
Total revenues	275,044	270,449	792,651	728,177
Cost of revenues:
Rental depreciation	37,654	31,527	106,101	89,679
Rental expense	15,881	13,550	45,686	41,401
New equipment sales	71,630	80,659	212,777	193,453
Used equipment sales	17,350	27,086	58,824	74,006
Parts sales	20,705	19,123	59,028	56,660
Services revenues	5,356	4,943	15,864	15,743
Other	15,402	13,261	41,453	37,043
Total cost of revenues	183,978	190,149	539,733	507,985
Gross profit (loss):
Gross profit	91,066	80,300	252,918	220,192
Selling, general and administrative expenses	51,585	46,977	152,324	140,347
Equity in earnings (loss) of guarantor subsidiaries
Gain on sales of property and equipment, net	512	609	1,932	1,715
Income from operations	39,993	33,932	102,526	81,560
Other income (expense):
Interest expense	(13,171)	(13,193)	(38,743)	(38,550)
Other, net	293	237	943	945
Total other expense, net	(12,878)	(12,956)	(37,800)	(37,605)
Income (loss) before income taxes	27,115	20,976	64,726	43,955
Income tax expense	11,815	7,023	26,264	14,416
Net income	15,300	13,953	38,462	29,539
Other [Member]
Gross profit (loss):
Gross profit	817	469	2,542	2,027
Equipment rentals [Member]
Gross profit (loss):
Gross profit	54,703	44,343	141,489	117,438
New equipment sales [Member]
Gross profit (loss):
Gross profit	9,128	9,561	28,109	23,526
Used equipment sales [Member]
Gross profit (loss):
Gross profit	7,848	9,693	27,116	29,583
Parts sales [Member]
Gross profit (loss):
Gross profit	8,304	7,448	24,154	21,311
Services revenues [Member]
Gross profit (loss):
Gross profit	10,266	8,786	29,508	26,307
H & E Equipment Services [Member]
Revenues:
Equipment rentals	89,965	73,537	247,138	205,816
New equipment sales	67,626	81,547	209,437	195,300
Used equipment sales	21,010	31,934	68,645	87,687
Parts sales	25,394	23,111	72,341	67,057
Services revenues	13,273	11,692	38,701	36,305
Other	13,231	11,300	36,368	32,232
Total revenues	230,499	233,121	672,630	624,397
Cost of revenues:
Rental depreciation	31,578	26,079	89,401	73,785
Rental expense	12,761	10,995	37,712	33,886
New equipment sales	59,904	72,790	184,663	173,964
Used equipment sales	14,751	23,712	46,719	62,533
Parts sales	18,167	16,681	51,455	48,840
Services revenues	4,477	4,177	13,395	13,683
Other	12,475	10,739	33,854	29,996
Total cost of revenues	154,113	165,173	457,199	436,687
Gross profit (loss):
Gross profit	76,386	67,948	215,431	187,710
Selling, general and administrative expenses	42,274	38,525	127,244	116,306
Equity in earnings (loss) of guarantor subsidiaries	2,304	1,328	4,116	929
Gain on sales of property and equipment, net	381	457	1,535	1,404
Income from operations	36,797	31,208	93,838	73,737
Other income (expense):
Interest expense	(9,936)	(10,457)	(29,920)	(30,674)
Other, net	254	225	808	892
Total other expense, net	(9,682)	(10,232)	(29,112)	(29,782)
Income (loss) before income taxes	27,115	20,976	64,726	43,955
Income tax expense	11,815	7,023	26,264	14,416
Net income	15,300	13,953	38,462	29,539
H & E Equipment Services [Member] \| Other [Member]
Gross profit (loss):
Gross profit	756	561	2,514	2,236
H & E Equipment Services [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit	45,626	36,463	120,025	98,145
H & E Equipment Services [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit	7,722	8,757	24,774	21,336
H & E Equipment Services [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit	6,259	8,222	21,926	25,154
H & E Equipment Services [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit	7,227	6,430	20,886	18,217
H & E Equipment Services [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit	8,796	7,515	25,306	22,622
Guarantor Subsidiaries [Member]
Revenues:
Equipment rentals	18,273	15,883	46,138	42,702
New equipment sales	13,132	8,673	31,449	21,679
Used equipment sales	4,188	4,845	17,295	15,902
Parts sales	3,615	3,460	10,841	10,914
Services revenues	2,349	2,037	6,671	5,745
Other	2,988	2,430	7,627	6,838
Total revenues	44,545	37,328	120,021	103,780
Cost of revenues:
Rental depreciation	6,076	5,448	16,700	15,894
Rental expense	3,120	2,555	7,974	7,515
New equipment sales	11,726	7,869	28,114	19,489
Used equipment sales	2,599	3,374	12,105	11,473
Parts sales	2,538	2,442	7,573	7,820
Services revenues	879	766	2,469	2,060
Other	2,927	2,522	7,599	7,047
Total cost of revenues	29,865	24,976	82,534	71,298
Gross profit (loss):
Gross profit	14,680	12,352	37,487	32,482
Selling, general and administrative expenses	9,311	8,452	25,080	24,041
Equity in earnings (loss) of guarantor subsidiaries
Gain on sales of property and equipment, net	131	152	397	311
Income from operations	5,500	4,052	12,804	8,752
Other income (expense):
Interest expense	(3,235)	(2,736)	(8,823)	(7,876)
Other, net	39	12	135	53
Total other expense, net	(3,196)	(2,724)	(8,688)	(7,823)
Income (loss) before income taxes	2,304	1,328	4,116	929
Income tax expense
Net income	2,304	1,328	4,116	929
Guarantor Subsidiaries [Member] \| Other [Member]
Gross profit (loss):
Gross profit	61	(92)	28	(209)
Guarantor Subsidiaries [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit	9,077	7,880	21,464	19,293
Guarantor Subsidiaries [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit	1,406	804	3,335	2,190
Guarantor Subsidiaries [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit	1,589	1,471	5,190	4,429
Guarantor Subsidiaries [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit	1,077	1,018	3,268	3,094
Guarantor Subsidiaries [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit	1,470	1,271	4,202	3,685
Elimination [Member]
Revenues:
Equipment rentals
New equipment sales
Used equipment sales
Parts sales
Services revenues
Other
Total revenues
Cost of revenues:
Rental depreciation
Rental expense
New equipment sales
Used equipment sales
Parts sales
Services revenues
Other
Total cost of revenues
Gross profit (loss):
Gross profit
Selling, general and administrative expenses
Equity in earnings (loss) of guarantor subsidiaries	(2,304)	(1,328)	(4,116)	(929)
Gain on sales of property and equipment, net
Income from operations	(2,304)	(1,328)	(4,116)	(929)
Other income (expense):
Interest expense
Other, net
Total other expense, net
Income (loss) before income taxes	(2,304)	(1,328)	(4,116)	(929)
Income tax expense
Net income	(2,304)	$ (1,328)	(4,116)	$ (929)
Elimination [Member] \| Other [Member]
Gross profit (loss):
Gross profit
Elimination [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit
Elimination [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit
Elimination [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit
Elimination [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit
Elimination [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit

Condensed Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 15,300	$ 13,953	$ 38,462	$ 29,539
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment			14,913	12,355
Depreciation on rental equipment	37,654	31,527	106,101	89,679
Amortization of deferred financing costs			714	826
Accretion of note discount, net of premium amortization			126	189
Provision for losses on accounts receivable			2,137	2,348
Provision for inventory obsolescence			156	208
Increase in deferred income taxes			23,582	6,879
Stock-based compensation expense	573	505	2,192	2,109
Gain on sales of property and equipment, net	(512)	(609)	(1,932)	(1,715)
Gain on sales of rental equipment, net			(25,450)	(27,771)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill				657
Equity in earnings (loss) of guarantor subsidiaries
Changes in operating assets and liabilities:
Receivables			(16,686)	(2,150)
Inventories			(92,453)	(72,897)
Prepaid expenses and other assets			(1,862)	(1,249)
Accounts payable			22,168	16,504
Manufacturer flooring plans payable			43,352	(1,130)
Accrued expenses payable and other liabilities			(8,947)	(4,644)
Deferred compensation payable			49	49
Net cash provided by operating activities			106,622	49,786
Cash flows from investing activities:
Purchases of property and equipment			(24,986)	(20,734)
Purchases of rental equipment			(274,276)	(197,763)
Proceeds from sales of property and equipment			2,172	1,812
Proceeds from sales of rental equipment			71,593	82,277
Investment in subsidiaries
Net cash used in investing activities			(225,497)	(134,408)
Cash flows from financing activities:
Purchases of treasury stock			(1,467)	(890)
Excess tax benefit from stock-based awards			556	387
Borrowings on senior secured credit facility			917,301	827,539
Payments on senior secured credit facility			(799,276)	(850,178)
Proceeds from issuance of unsecured notes				107,250
Payments of deferred financing costs			(909)	(733)
Dividends paid			(9,517)	(855)
Payments on capital lease obligations			(133)	(126)
Capital contributions
Net cash provided by financing activities			106,555	82,394
Net decrease in cash			(12,320)	(2,228)
Cash, beginning of period			17,607	8,894	$ 8,894
Cash, end of period	5,287	6,666	5,287	6,666	17,607
H & E Equipment Services [Member]
Cash flows from operating activities:
Net income	15,300	13,953	38,462	29,539
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment			13,122	10,840
Depreciation on rental equipment	31,578	26,079	89,401	73,785
Amortization of deferred financing costs			714	826
Accretion of note discount, net of premium amortization			126	189
Provision for losses on accounts receivable			1,794	1,884
Provision for inventory obsolescence			156	208
Increase in deferred income taxes			23,582	6,879
Stock-based compensation expense			2,192	2,109
Gain on sales of property and equipment, net	(381)	(457)	(1,535)	(1,404)
Gain on sales of rental equipment, net			(20,379)	(23,383)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill				657
Equity in earnings (loss) of guarantor subsidiaries	(2,304)	(1,328)	(4,116)	(929)
Changes in operating assets and liabilities:
Receivables			(11,253)	397
Inventories			(72,018)	(68,876)
Prepaid expenses and other assets			(1,841)	(1,190)
Accounts payable			11,217	14,880
Manufacturer flooring plans payable			43,352	(682)
Accrued expenses payable and other liabilities			(9,043)	(5,558)
Deferred compensation payable			49	49
Net cash provided by operating activities			103,982	40,220
Cash flows from investing activities:
Purchases of property and equipment			(23,372)	(19,093)
Purchases of rental equipment			(223,174)	(168,466)
Proceeds from sales of property and equipment			1,775	1,441
Proceeds from sales of rental equipment			55,780	68,891
Investment in subsidiaries			(33,999)	(7,764)
Net cash used in investing activities			(222,990)	(124,991)
Cash flows from financing activities:
Purchases of treasury stock			(1,467)	(890)
Excess tax benefit from stock-based awards			556	387
Borrowings on senior secured credit facility			917,301	827,539
Payments on senior secured credit facility			(799,276)	(850,178)
Proceeds from issuance of unsecured notes				107,250
Payments of deferred financing costs			(909)	(733)
Dividends paid			(9,517)	(832)
Payments on capital lease obligations
Capital contributions
Net cash provided by financing activities			106,688	82,543
Net decrease in cash			(12,320)	(2,228)
Cash, beginning of period			17,607	8,894	8,894
Cash, end of period	5,287	6,666	5,287	6,666	17,607
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income	2,304	1,328	4,116	929
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment			1,791	1,515
Depreciation on rental equipment	6,076	5,448	16,700	15,894
Amortization of deferred financing costs
Accretion of note discount, net of premium amortization
Provision for losses on accounts receivable			343	464
Provision for inventory obsolescence
Increase in deferred income taxes
Stock-based compensation expense
Gain on sales of property and equipment, net	(131)	(152)	(397)	(311)
Gain on sales of rental equipment, net			(5,071)	(4,388)
Equity in earnings (loss) of guarantor subsidiaries
Changes in operating assets and liabilities:
Receivables			(5,433)	(2,547)
Inventories			(20,435)	(4,021)
Prepaid expenses and other assets			(21)	(59)
Accounts payable			10,951	1,624
Manufacturer flooring plans payable				(448)
Accrued expenses payable and other liabilities			96	914
Deferred compensation payable
Net cash provided by operating activities			2,640	9,566
Cash flows from investing activities:
Purchases of property and equipment			(1,614)	(1,641)
Purchases of rental equipment			(51,102)	(29,297)
Proceeds from sales of property and equipment			397	371
Proceeds from sales of rental equipment			15,813	13,386
Investment in subsidiaries
Net cash used in investing activities			(36,506)	(17,181)
Cash flows from financing activities:
Purchases of treasury stock
Excess tax benefit from stock-based awards
Borrowings on senior secured credit facility
Payments on senior secured credit facility
Payments of deferred financing costs
Dividends paid				(23)
Payments on capital lease obligations			(133)	(126)
Capital contributions			33,999	7,764
Net cash provided by financing activities			33,866	7,615
Net decrease in cash
Cash, beginning of period
Cash, end of period
Elimination [Member]
Cash flows from operating activities:
Net income	(2,304)	(1,328)	(4,116)	(929)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment
Depreciation on rental equipment
Amortization of deferred financing costs
Accretion of note discount, net of premium amortization
Provision for losses on accounts receivable
Provision for inventory obsolescence
Increase in deferred income taxes
Stock-based compensation expense
Gain on sales of property and equipment, net
Gain on sales of rental equipment, net
Equity in earnings (loss) of guarantor subsidiaries	2,304	$ 1,328	4,116	929
Changes in operating assets and liabilities:
Receivables
Inventories
Prepaid expenses and other assets
Accounts payable
Manufacturer flooring plans payable
Accrued expenses payable and other liabilities
Deferred compensation payable
Net cash provided by operating activities
Cash flows from investing activities:
Purchases of property and equipment
Purchases of rental equipment
Proceeds from sales of property and equipment
Proceeds from sales of rental equipment
Investment in subsidiaries			33,999	7,764
Net cash used in investing activities			33,999	7,764
Cash flows from financing activities:
Purchases of treasury stock
Excess tax benefit from stock-based awards
Borrowings on senior secured credit facility
Payments on senior secured credit facility
Payments of deferred financing costs
Dividends paid
Payments on capital lease obligations
Capital contributions			(33,999)	(7,764)
Net cash provided by financing activities			(33,999)	$ (7,764)
Net decrease in cash
Cash, beginning of period
Cash, end of period