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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2015	Feb. 17, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Trading Symbol	HEES
Entity Registrant Name	H&E Equipment Services, Inc.
Entity Central Index Key	0001339605
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		35,467,821
Entity Public Float			$ 622,994,245

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash	$ 7,159	$ 15,861
Receivables, net of allowance for doubtful accounts of $4,729 and $3,288, respectively	147,328	164,335
Inventories, net of reserves for obsolescence of $934 and $647, respectively	96,818	133,987
Prepaid expenses and other assets	10,054	9,146
Rental equipment, net of accumulated depreciation of $390,317 and $351,841, respectively	893,393	889,706
Property and equipment, net of accumulated depreciation and amortization of $107,170 and $88,376, respectively	110,785	109,908
Deferred financing costs, net of accumulated amortization of $12,147 and $11,111, respectively	4,353	4,664
Goodwill	31,197	31,197
Total assets	1,301,087	1,358,804
Liabilities:
Amounts due on senior secured credit facility	184,857	259,919
Accounts payable	66,777	53,341
Manufacturer flooring plans payable	62,433	93,600
Accrued expenses payable and other liabilities	55,551	60,548
Dividends payable	32
Senior unsecured notes, net of unaccreted discount of $1,118 and $1,286, respectively	628,882	628,714
Capital leases payable	1,907	2,099
Deferred income taxes	155,886	125,110
Deferred compensation payable	2,174	2,106
Total liabilities	1,158,499	1,225,437
Commitments and Contingencies (Note 12)
Stockholders’ equity:
Preferred stock, $0.01 par value, 25,000,000 shares authorized; no shares issued
Common stock, $0.01 par value, 175,000,000 shares authorized; 39,333,571 and 39,100,021 shares issued at December 31, 2015 and 2014, respectively, and 35,428,868 and 35,232,032 shares outstanding at December 31, 2015 and 2014, respectively	392	390
Additional paid-in capital	220,879	218,349
Treasury stock at cost, 3,904,703 and 3,867,989 shares of common stock held at December 31, 2015 and 2014, respectively	(60,405)	(59,935)
Accumulated deficit	(18,278)	(25,437)
Total stockholders’ equity	142,588	133,367
Total liabilities and stockholders’ equity	$ 1,301,087	$ 1,358,804

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivables	$ 4,729	$ 3,288
Reserves for obsolescence inventories	934	647
Accumulated depreciation, rental equipment	390,317	351,841
Accumulated depreciation and amortization, property and equipment	107,170	88,376
Accumulated amortization, deferred financing costs	12,147	11,111
Unaccreted discount, net	$ 1,118	$ 1,286
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	39,333,571	39,100,021
Common stock, shares outstanding	35,428,868	35,232,032
Treasury stock, shares	3,904,703	3,867,989

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Revenues	$ 1,039,831	$ 1,090,412	$ 987,756
Cost of revenues:
Cost of revenues	694,099	742,474	685,920
Gross profit	345,732	347,938	301,836
Selling, general and administrative expenses	220,226	206,480	189,062
Gain from sales of property and equipment, net	2,737	2,286	2,549
Income from operations	128,243	143,744	115,323
Other income (expense):
Interest expense	(54,030)	(52,353)	(51,404)
Other, net	1,463	1,293	1,228
Total other expense, net	(52,567)	(51,060)	(50,176)
Income before provision for income taxes	75,676	92,684	65,147
Provision for income taxes	31,371	37,545	21,007
Net income	$ 44,305	$ 55,139	$ 44,140
Net income per common share:
Basic	$ 1.26	$ 1.57	$ 1.26
Diluted	$ 1.25	$ 1.56	$ 1.26
Weighted average common shares outstanding:
Basic	35,272	35,159	35,041
Diluted	35,343	35,249	35,146
Dividends declared per common share outstanding	$ 1.05	$ 0.50
Rental Depreciation [Member]
Cost of revenues:
Cost of revenues	$ 162,089	$ 146,055	$ 121,948
Rental Expense [Member]
Cost of revenues:
Cost of revenues	71,950	61,916	55,338
Other [Member]
Revenues:
Revenues	65,210	60,069	52,625
Cost of revenues:
Cost of revenues	63,964	57,428	49,779
Gross profit	1,246	2,641	2,846
Equipment Rentals [Member]
Revenues:
Revenues	443,024	404,110	338,935
Cost of revenues:
Gross profit	208,985	196,139	161,649
New Equipment Sales [Member]
Revenues:
Revenues	238,172	328,036	294,768
Cost of revenues:
Cost of revenues	212,235	289,526	262,887
Gross profit	25,937	38,510	31,881
Used Equipment Sales [Member]
Revenues:
Revenues	118,338	123,173	141,560
Cost of revenues:
Cost of revenues	81,338	84,936	100,693
Gross profit	37,000	38,237	40,867
Parts Sales [Member]
Revenues:
Revenues	111,133	113,732	103,174
Cost of revenues:
Cost of revenues	80,830	81,106	74,241
Gross profit	30,303	32,626	28,933
Services Revenues [Member]
Revenues:
Revenues	63,954	61,292	56,694
Cost of revenues:
Cost of revenues	21,693	21,507	21,034
Gross profit	$ 42,261	$ 39,785	$ 35,660

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]
Beginning balances at Dec. 31, 2012	$ 48,636	$ 388	$ 212,850	$ (57,578)	$ (107,024)
Beginning balances, shares at Dec. 31, 2012		38,917,619
Stock-based compensation	2,618		2,618
Tax benefits associated with stock-based awards	307		307
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		105,975
Repurchases of 40,109, 38,134 and 25,484 shares of restricted common stock in 31 December 2013, 2014 and 2015 respectively	(890)			(890)
Net income	44,140				44,140
Ending Balance at Dec. 31, 2013	94,812	$ 389	215,775	(58,468)	(62,884)
Balance, Shares at Dec. 31, 2013		39,023,594
Stock-based compensation	2,598		2,598
Cash dividends on common stock ($.50 per share in 2014 and $1.50 per share in 2015)	(17,692)				(17,692)
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		76,427
Repurchases of 40,109, 38,134 and 25,484 shares of restricted common stock in 31 December 2013, 2014 and 2015 respectively	(1,467)			(1,467)
Net income	55,139				55,139
Ending Balance at Dec. 31, 2014	$ 133,367	$ 390	218,349	(59,935)	(25,437)
Balance, Shares at Dec. 31, 2014	39,100,021	39,100,021
Tax deficiency associated with stock-based awards	$ (24)		(24)
Stock-based compensation	2,655		2,655
Cash dividends on common stock ($.50 per share in 2014 and $1.50 per share in 2015)	(37,146)				(37,146)
Issuance of non-vested restricted common stock	2	$ 2
Issuance of non-vested restricted common stock, shares		233,550
Repurchases of 40,109, 38,134 and 25,484 shares of restricted common stock in 31 December 2013, 2014 and 2015 respectively	(470)			(470)
Net income	44,305				44,305
Ending Balance at Dec. 31, 2015	$ 142,588	$ 392	220,879	$ (60,405)	$ (18,278)
Balance, Shares at Dec. 31, 2015	39,333,571	39,333,571
Tax deficiency associated with stock-based awards	$ (125)		$ (125)

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Deficit [Member]
Dividends per share paid	$ 1.05	$ 0.50
Treasury Stock [Member]
Repurchase of restricted common stock, shares	25,484	38,134	40,109

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 44,305	$ 55,139	$ 44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment	24,368	20,459	16,955
Depreciation of rental equipment	162,089	146,055	121,948
Amortization of deferred financing costs	1,036	934	1,094
Accretion of note discount, net of premium amortization	168	168	231
Provision for losses on accounts receivable	3,441	2,859	3,194
Provision for inventory obsolescence	295	159	220
Provision for deferred income taxes	30,776	36,819	17,009
Stock-based compensation expense	2,655	2,598	2,618
Gain from sales of property and equipment, net	(2,737)	(2,286)	(2,549)
Gain from sales of rental equipment, net	(35,134)	(35,769)	(38,575)
Tax deficiency from stock-based awards	(125)	(24)	(307)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill	0	0	877
Changes in operating assets and liabilities:
Receivables	13,566	(35,224)	6,503
Inventories	(14,517)	(66,723)	(67,754)
Prepaid expenses and other assets	(908)	(3,122)	(815)
Accounts payable	13,436	(14,438)	31,659
Manufacturer flooring plans payable	(31,167)	44,538	(1,777)
Accrued expenses payable and other liabilities	(4,995)	6,110	3,916
Deferred compensation payable	68	66	65
Net cash provided by operating activities	206,620	158,318	138,652
Cash flows from investing activities:
Purchases of property and equipment	(26,797)	(33,235)	(29,479)
Purchases of rental equipment	(178,772)	(368,491)	(267,465)
Proceeds from sales of property and equipment	4,289	3,657	2,759
Proceeds from sales of rental equipment	99,521	101,426	114,595
Net cash used in investing activities	(101,759)	(296,643)	(179,590)
Cash flows from financing activities:
Excess tax benefit from stock-based awards			307
Purchases of treasury stock	(470)	(1,467)	(890)
Borrowings on senior secured credit facility	982,961	1,235,630	1,058,990
Payments on senior secured credit facility	(1,058,023)	(1,078,171)	(1,114,249)
Payments of deferred financing costs	(725)	(909)	(733)
Dividend paid	(37,114)	(18,325)	(855)
Proceeds from issuance of senior unsecured notes			107,250
Payments of capital lease obligations	(192)	(179)	(169)
Net cash provided by (used in) financing activities	(113,563)	136,579	49,651
Net increase (decrease) in cash	(8,702)	(1,746)	8,713
Cash, beginning of year	15,861	17,607	8,894
Cash, end of year	7,159	15,861	17,607
Non-cash asset purchases:
Assets transferred from new and used inventory to rental fleet	51,391	44,217	35,864
Cash paid during the year for:
Interest	52,803	50,956	49,252
Income taxes paid, net of refunds received	$ 1,591	$ 4,516	$ 2,479

Organization and Nature of Operations

12 Months Ended

Dec. 31, 2015

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Organization and Nature of Operations

(1)	Organization and Nature of Operations

Organization

Prior to our initial public offering in February 2006, our business was conducted through H&E LLC. In connection with our initial public offering, we converted H&E LLC into H&E Equipment Services, Inc. In order to have an operating Delaware corporation as the issuer for our initial public offering, H&E Equipment Services, Inc. was formed as a Delaware corporation and wholly-owned subsidiary of H&E Holdings L.L.C. (“H&E Holdings”), and immediately prior to the closing of our initial public offering, on February 3, 2006, H&E LLC and H&E Holdings merged with and into H&E Equipment Services, Inc., which survived the reincorporation merger as the operating company. Effective February 3, 2006, H&E LLC and H&E Holdings no longer existed under operation of law pursuant to the reincorporation merger.

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 services 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 rental, sales, on-site parts, repair and maintenance functions under one roof, we are a one-stop provider for our customers’ varied equipment needs. This full service approach provides us with multiple points of customer contact, enables us to maintain a high quality rental fleet, as well as an effective distribution channel for fleet disposal and provides cross‑selling opportunities among our new and used equipment sales, rental, parts sales and services operations.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2)	Summary of Significant Accounting Policies

Principles of Consolidation and Basis of Presentation

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

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

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

Use of Estimates

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

Revenue Recognition

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

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

Inventories

New and used equipment inventories are stated at the lower of cost or market, with cost determined by specific-identification. Inventories of parts and supplies are stated at the lower of the average cost or market. See also the “Recent Accounting Pronouncements” discussion below for new accounting guidance related to measurement of inventories.

Long-lived Assets and Goodwill

Rental Equipment

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

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

Property and Equipment

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

We capitalize interest on qualified construction projects. Costs associated with internally developed software are accounted for in accordance with FASB ASC 350-40, Internal-Use Software (“ASC 350-40”), which provides guidance for the treatment of costs associated with computer software development and defines the types of costs to be capitalized and those to be expensed. See also the “Recent Accounting Pronouncements” discussion below for new accounting guidance related to accounting for fees paid in a cloud computing arrangement.

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

Category		Estimated Useful Life
Transportation equipment		5 years
Buildings		39 years
Office equipment		5 years
Computer equipment		3 years
Machinery and equipment		7 years

In accordance with ASC 360, Property, Plant and Equipment (“ASC 360”), when events or changes in circumstances indicate that the carrying amount of our rental fleet and property and equipment might not be recoverable, the expected future undiscounted cash flows from the assets are estimated and compared with the carrying amount of the assets. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the assets, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the assets with their carrying amounts. Fair value is determined based on discounted cash flows or appraised values, as appropriate. We did not record any impairment losses related to our rental equipment or property and equipment during 2015, 2014 or 2013.

Goodwill

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

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

Accounting Standards Codification Topic 350 (“ASC 350”) Intangibles-Goodwill and Other allows entities to first use a qualitative approach to test goodwill for impairment. ASC 350 permits an entity to first perform a qualitative assessment to determine whether it is more likely than not (a likelihood of greater than 50%) that the fair value of a reporting unit is less than its carrying value. If it is concluded that this is the case, the currently prescribed two-step goodwill test must be performed. Otherwise, the two-step goodwill impairment test is not required. We performed a qualitative assessment in 2015, 2014 and 2013 and determined that it is more likely than not that the fair value of our reporting units exceed their respective carrying values at the October 1, 2015, 2014 and 2013 annual valuation dates and, therefore, did not perform the prescribed two-step goodwill impairment test. We considered various factors in performing the qualitative test, including macroeconomic conditions, industry and market considerations, the overall financial performance of our reporting units, the Company’s stock price and the excess amount or “cushion” between our reporting unit’s fair value and carrying value as indicated on our most recent quantitative assessment.

Based upon improving macroeconomic conditions, positive trends within our industry and market and continuing positive operating results in comparison to prior periods and our internal forecasts, as well as consideration of the cushion between the reporting unit’s fair value and carrying value from our most recent quantitative analysis, we determined that it is more likely than not that the fair value of our reporting units exceeds their respective carrying values at the October 1, 2015, 2014 and 2013 valuation dates and there was no goodwill impairment at October 1, 2015, 2014 and 2013.

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

Closed Branch Facility Charges

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

We closed one branch during the year ended December 31, 2013 in a market where long-term prospects did not support continued operations. No branches were closed during 2014 or 2015. Under ASC 420, Exit or Disposal Cost Obligations (“ASC 420”), exit costs include, but are not limited to, the following: (a) one-time termination benefits; (b) contract termination costs, including costs that will continue to be incurred under operating leases that have no future economic benefit; and (c) other associated costs. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the period in which the liability is incurred, except for one-time termination benefits that are incurred over time. Although we do not expect to incur material charges related to branch closures, additional charges are possible to the extent that actual future settlements differ from our estimates of such costs. Costs incurred for the closed branches in 2013 did not have a material impact on the Company’s consolidated financial statements. As of the date of this Annual Report on Form 10-K, the Company has not identified any other branch facilities with a more than likely probability of closing where the associated costs pursuant to ASC 420 are expected to be material.

Deferred Financing Costs and Initial Purchasers’ Discounts

Deferred financing costs include legal, accounting and other direct costs incurred in connection with the issuance and amendments thereto, of the Company’s debt. These costs are amortized over the terms of the related debt using the straight-line method which approximates amortization using the effective interest method.

Initial purchasers’ discount and bond premium is the differential between the price paid to an issuer for the new issue and the prices (below and above, respectively) at which the securities are initially offered to the investing public. The amortization expense of deferred financing costs and bond premium and accretion of initial purchasers’ discounts are included in interest expense as an overall cost of the related financings. See also the “Recent Accounting Pronouncements” discussion below related to the new accounting guidance on the presentation of debt issuance costs.

Reserves for Claims

We are exposed to various claims relating to our business, including those for which we provide self-insurance. Claims for which we self-insure include: (1) workers compensation claims; (2) general liability claims by third parties for injury or property damage caused by our equipment or personnel; (3) automobile liability claims; and (4) employee health insurance claims. These types of claims may take a substantial amount of time to resolve and, accordingly, the ultimate liability associated with a particular claim, including claims incurred but not reported as of a period-end reporting date, may not be known for an extended period of time. Our methodology for developing self-insurance reserves is based on management estimates and independent third party actuarial estimates. Our estimation process considers, among other matters, the cost of known claims over time, cost inflation and incurred but not reported claims. These estimates may change based on, among other things, changes in our claim history or receipt of additional information relevant to assessing the claims. Further, these estimates may prove to be inaccurate due to factors such as adverse judicial determinations or other claim settlements at higher than estimated amounts. Accordingly, we may be required to increase or decrease our reserve levels. At December 31, 2015, our claims reserves related to workers compensation, general liability and automobile liability, which are included in “Accrued expenses and other liabilities” in our consolidated balance sheets, totaled $5.0 million and our health insurance reserves totaled $1.4 million. At December 31, 2014, our claims reserves related to workers compensation, general liability and automobile liability totaled $4.4 million and our health insurance reserves totaled $1.2 million.

Sales Taxes

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

Advertising

Advertising costs are expensed as incurred and totaled $1.8 million, $1.3 million and $0.6 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Shipping and Handling Fees and Costs

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

Income Taxes

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

In accordance with ASC 740, the Company recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized income tax provisions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company recognizes both interest and penalties related to uncertain tax positions in net other income (expense).

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

Fair Value of Financial Instruments

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

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

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

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

The carrying value of financial instruments reported in the accompanying consolidated balance sheets for cash, accounts receivable, accounts payable and accrued expenses payable and other liabilities approximate fair value due to the immediate or short-term nature or maturity of these financial instruments. The fair value of our letter of credit is based on fees currently charged for similar agreements. The carrying amounts and fair values of our other financial instruments subject to fair value disclosures as of December 31, 2015 and 2014 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.

	December 31, 2015
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)	$	62,433	$	54,710
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		628,882		617,400
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		1,907		1,329
Letter of credit (Level 3)		—		145

	December 31, 2014
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	93,600	$	82,021
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		628,714		648,113
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,099		1,495
Letter of credit (Level 3)		—		130

⁽¹⁾

Fair values shown based on aggregate amounts outstanding for the periods presented.

During 2015 and 2014, there were no transfers of financial assets or liabilities in or out of Level 1, Level 2 or Level 3 of the fair value hierarchy.

Concentrations of Credit and Supplier Risk

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

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

We purchase a significant amount of equipment from the same manufacturers with whom we have distribution agreements. During the year ended December 31, 2015, we purchased approximately 48% from three manufacturers (Grove/Manitowoc, Komatsu, and Genie Industries (Terex)) providing our rental and sales equipment. We believe that while there are alternative sources of supply for the equipment we purchase in each of the principal product categories, termination of one or more of our relationships with any of our major suppliers of equipment could have a material adverse effect on our business, financial condition or results of operation if we were unable to obtain adequate or timely rental and sales equipment.

Income per Share

Income per common share for the year ended December 31, 2015, 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. The number of restricted common shares outstanding during the period was only 0.8% of total outstanding shares and, consequently, was immaterial to the basic and diluted EPS calculations. Therefore, use of the two-class method had no impact on our basic and diluted EPS calculations as presented for the years ended December 31, 2015 and 2014.

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

	2015		2014		2013
Basic net income per share:
Net income	$	44,305	$	55,139	$	44,140
Weighted average number of common shares outstanding		35,272		35,159		35,041
Net income per common share — basic	$	1.26	$	1.57	$	1.26
Diluted net income per share:
Net income	$	44,305	$	55,139	$	44,140
Weighted average number of common shares outstanding		35,272		35,159		35,041
Effect of dilutive securities:
Effect of dilutive stock options		14		23		18
Effect of dilutive non-vested stock		57		67		87
Weighted average number of common shares outstanding — diluted		35,343		35,249		35,146
Net income per common share — diluted	$	1.25	$	1.56	$	1.26
Common shares excluded from the denominator as anti-dilutive:
Stock options		14		—		—
Non-vested stock		8		1		1

Stock-Based Compensation

We adopted our 2006 Stock-Based Incentive Compensation Plan (the “Stock Incentive Plan”) in January 2006 prior to our initial public offering of common stock. The Stock Incentive Plan was further amended and restated with the approval of our stockholders at the 2006 annual meeting of the stockholders of the Company to provide for the inclusion of non-employee directors as persons eligible to receive awards under the Stock Incentive Plan. Prior to the adoption of the Stock Incentive Plan in January 2006, no share-based payment arrangements existed. The Stock Incentive Plan is administered by the Compensation Committee of our Board of Directors, which selects persons eligible to receive awards and determines the number of shares and/or options subject to each award, the terms, conditions, performance measures, if any, and other provisions of the award. Under the Stock Incentive Plan, we may offer deferred shares or restricted shares of our common stock and grant options, including both incentive stock options and nonqualified stock options, to purchase shares of our common stock. Shares available for future stock-based payment awards under our Stock Incentive Plan were 3,304,449 shares of common stock as of December 31, 2015.

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

Non-vested Stock

From time to time, we issue shares of non-vested stock typically with vesting terms of three years. The following table summarizes our non-vested stock activity for the years ended December 31, 2015 and 2014:

	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2014		187,867		$	18.21
Granted		76,427		$	36.69
Vested		(109,237	)	$	18.70
Forfeited		(6,659	)	$	23.88
Non-vested stock at December 31, 2014		148,398		$	27.11
Granted		291,529		$	17.34
Vested		(106,342	)	$	22.24
Forfeited		(11,230	)	$	26.48
Non-vested stock at December 31, 2015		322,355		$	19.90

As of December 31, 2015, we had unrecognized compensation expense of approximately $5.0 million related to non-vested stock award payments that we expect to be recognized over a weighted average period of 2.5 years.

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

		2015				2014				2013
Compensation expense		$	2,655			$	2,598			$	2,618

We receive a tax deduction when non-vested stock vests at a higher value than the value used to recognize compensation expense at the date of grant. In accordance with ASC 718, we are required to report excess tax benefits from the award of equity instruments as financing cash flows. Excess tax benefits will be recorded when a deduction reported for tax return purposes for an award of equity instruments exceeds the cumulative compensation cost for the instruments recognized for financial reporting purposes. As a result of certain realization requirements of ASC 718, approximately $0.8 million of excess tax benefits on stock compensation have not been recorded because those tax benefits have not yet reduced taxes payable. Equity will be increased if and when these excess tax benefits are ultimately realized.

Stock Options

No stock options were granted during 2015, 2014 or 2013. At December 31, 2015, we had no unrecognized compensation expense related to prior stock option awards. No stock compensation expense was recognized in 2015, 2014 or 2013 related to stock options.

The following table represents stock option activity for the years ended December 31, 2015 and 2014:

	Number of Shares		Weighted Average Exercise Price(1)		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2014		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—
Outstanding options at December 31, 2014		51,000	$	17.80		1.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—
Outstanding options at December 31, 2015		51,000	$	17.80		0.5
Options exercisable at December 31, 2015		51,000	$	17.80		0.5

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

The closing price of our common stock on December 31, 2015 was $17.48. All options outstanding at December 31, 2015 have grant date fair values (as adjusted for the $7.00 per share reduction in exercise price) which exceed our December 31, 2015 stock price.

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

Purchases of Company Common Stock

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

Segment Reporting

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

Recent Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (“ASU 2014-08”), which amended the FASB’s guidance for reporting discontinued operations and disposals of components of an entity under Accounting Standards Codification Subtopic 250-20. The guidance as amended by ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation by requiring that a disposal representing a strategic shift that has (or will have) a major effect on an entity’s financial results or a business activity classified as held for sale be reported as such. The amendments also expand the disclosure requirements regarding the assets, liabilities, revenues and expenses of discontinued operations and add new disclosure requirements for individually significant dispositions that do not qualify as discontinued operations. The amendments became effective for us on January 1, 2015. The implementation of the amended guidance did not have a material impact on the Company’s consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In doing so, entities will need to use more judgment and make more estimates than under current guidance. These judgments and estimates may include identifying performance obligations in the contract, estimating the amount of variable consideration to include in the transaction price and allocating the transaction price to each separate performance obligation. ASU 2014-09 also requires an entity to disclose sufficient qualitative and quantitative information surrounding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU supersedes the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the Codification, and further permits the use of either a retrospective or cumulative effect transition method. This guidance will be effective for the Company for our 2017 fiscal year. However, on July 9, 2015, the FASB issued ASU No. 2015-14, delaying the effective date of the new revenue standard by one year, but reporting entities may choose to adopt the standard as of the original effective date. We expect to adopt ASU 2014-09 when effective and expect to use the modified retrospective application method. While evaluation of the new comprehensive standard is ongoing, we do not expect that the adoption of this standard will have a material impact on the Company’s consolidated financial statements.

In June 2014, the FASB issued ASU No. 2014-12, Compensation - Stock Compensation: 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. The Company does not anticipate that the adoption of this standard will have a material impact on its consolidated financial statements.

In February 2015, FASB issued ASU No. 2015-02, Consolidation. The amendments in this update are effective for fiscal years and interim periods within those fiscal years, beginning after December 15, 2015. The amendments in this update simplify the codification and reduce the number of consolidation models and place more emphasis on the risk of loss when determining controlling financial interests. The objective of this standard is to reduce cost and complexity and alleviate uncertainty while maintaining or improving the usefulness of information provided to the users of financial statements. The adoption of this standard is not expected to impact our financial position or results of operations.

In April 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs (“ASU 2015-03”), which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, consistent with the presentation of a debt discount. The guidance in the new standard is limited to the presentation of debt issuance costs and does not affect the recognition and measurement of debt issuance costs. In August 2015, the FASB issued ASU No. 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements - Amendments to SEC Paragraphs Pursuant to Staff Announcements (“ASU 2015-15”). ASU 2015-15 amends Subtopic 835-30 to include that the SEC would not object to the deferral and presentation of debt issuance costs as an asset and subsequent amortization of debt issuance costs over the term of the line-of-credit arrangement, whether or not there are any outstanding borrowings on the line-of-credit arrangement. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015, and must be applied on a retrospective basis with early adoption permitted. We do not expect this guidance to have a significant impact on our consolidated financial statements. At December 31, 2015, approximately $1.8 million of net debt issuance costs related to our senior unsecured notes payable were included in total assets as deferred financing costs in our consolidated balance sheet. Under the new guidance, the net debt issuance costs would reduce the total debt as presented in our consolidated balance sheet.

In April 2015, the FASB issued ASU No. 2015-05, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement (“ASU 2015-05”). The FASB decided to add guidance to Subtopic 350-40, Intangibles – Goodwill and Other – Internal Use Software, to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement. The amendments in this update provide guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. ASU 2015-05 is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

In July 2015, the FASB issued ASU 2015-11, Inventory: Simplifying the Measurement of Inventory (“ASU 2015-11”). ASU 2015-11 provides guidance on simplifying the measurement of inventory. The current standard is to measure inventory at lower of cost or market; where market could be replacement cost, net realizable value, or net realizable value less an approximately normal profit margin. ASU 2015-11 updates this guidance to measure inventory at the lower of cost or net realizable value; where net realizable value is considered to be the estimated selling price in the ordinary course of business, less reasonably predictable cost of completion, disposal, and transportation. This ASU is effective for annual and interim periods beginning after December 15, 2016, and should be applied prospectively with early adoption permitted at the beginning of an interim or annual reporting period. ASU 2015-11 is not expected to have a material impact on the Company's financial position, results of operation, or cash flows.

In September 2015, the FASB issued ASU 2015-16, Business Combinations (“ASU 2015-16”). ASU 2015-16 simplifies the accounting for adjustments made during the measurement period to provisional amounts recognized in a business combination. This guidance requires that an acquirer recognize provisional amounts that are identified during the measurement period in the period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, the acquirer is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. ASU 2015-16 is effective for fiscal years and interim periods beginning after December 15, 2015, and requires prospective application. We expect to adopt this guidance when effective and do not expect this guidance to have a material impact on the Company’s consolidated financial statements.

Receivables

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Receivables

(3)	Receivables

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

	2015			2014
Trade receivables	$	145,418		$	158,400
Unbilled rental revenue		5,363			5,772
Income tax receivables		1,273			3,434
Other		3			17
		152,057			167,623
Less allowance for doubtful accounts		(4,729	)		(3,288	)
Total receivables, net	$	147,328		$	164,335

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

Inventories

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Inventories

(4)	Inventories

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

	2015		2014
New equipment	$	72,064	$	108,891
Used equipment		5,301		5,772
Parts, supplies and other		19,453		19,324
Total inventories, net	$	96,818	$	133,987

The above amounts are net of reserves for inventory obsolescence at December 31, 2015 and 2014 totaling $0.9 million and $0.6 million, respectively.

Property and Equipment

12 Months Ended

Dec. 31, 2015

Property Plant And Equipment [Abstract]

Property and Equipment

(5)	Property and Equipment

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

	2015			2014
Land	$	7,054		$	7,368
Transportation equipment		82,768			67,268
Building and leasehold improvements		54,094			53,021
Office and computer equipment		53,413			51,542
Machinery and equipment		14,707			12,628
Property under capital leases		3,217			3,217
Construction in progress		2,702			3,240
		217,955			198,284
Less accumulated depreciation and amortization		(107,170	)		(88,376	)
Total net property and equipment	$	110,785		$	109,908

Total depreciation and amortization on property and equipment was $24.4 million, $20.5 million and $17.0 million for the years ended December 31, 2015, 2014 and 2013, respectively. Included in the office and computer equipment category above at December 31, 2015 and 2014 is approximately $26.9 million of capitalized costs, including $0.6 million of capitalized interest, related to the implementation of our enterprise resource planning system. Unamortized computer software costs related to the enterprise resource planning system at December 31, 2015 and 2014 was approximately $3.8 million and $7.6 million, respectively, while related amortization expense in 2015 and 2014 totaled approximately $3.8 million each year. The enterprise resource planning system was substantially complete and ready for its intended use on or around January 19, 2010.

Manufacturer Flooring Plans Payable

12 Months Ended

Dec. 31, 2015

Text Block [Abstract]

Manufacturer Flooring Plans Payable

(6)	Manufacturer Flooring Plans Payable

Manufacturer flooring plans payable are financing arrangements for inventory and rental equipment. The interest cost incurred on the manufacturer flooring plans ranged between 0% to the prime rate (3.50% at December 31, 2015) plus an applicable margin at December 31, 2015. Certain manufacturer flooring plans provide for a one to twelve-month reduced interest rate term or a deferred payment period. We recognize interest expense based on the effective interest method. We make payments in accordance with the original terms of the financing agreements. However, we routinely sell equipment that is financed under manufacturer flooring plans prior to the original maturity date of the financing agreement. The related manufacturer flooring plan payable is then paid at the time the equipment being financed is sold. The manufacturer flooring plans payable are secured by the equipment being financed.

Maturities (based on original financing terms) of the manufacturer flooring plans payable as of December 31, 2015 for each of the next three years ending December 31 are as follows (amounts in thousands):

2016	$	40,000
2017		21,905
2018		528
Thereafter		—
Total	$	62,433

Accrued Expenses Payable and Other Liabilities

12 Months Ended

Dec. 31, 2015

Payables And Accruals [Abstract]

Accrued Expenses Payable and Other Liabilities

(7)	Accrued Expenses Payable and Other Liabilities

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

	2015		2014
Payroll and related liabilities	$	18,250	$	23,663
Sales, use and property taxes		8,366		7,722
Accrued interest		15,284		15,329
Accrued insurance		4,534		3,931
Deferred revenue		5,556		5,195
Other		3,561		4,708
Total accrued expenses payable and other liabilities	$	55,551	$	60,548

Senior Unsecured Notes

12 Months Ended

Dec. 31, 2015

Unsecured Debt [Member]

Debt Instrument [Line Items]

Senior Secured Credit Facility

(8)	Senior Unsecured Notes

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

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

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

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

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

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

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

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

The indenture governing the New Notes contains certain covenants that, among other things, limit our ability and the ability of our restricted subsidiaries to: (i) incur additional indebtedness, assume a guarantee or issue preferred stock; (ii) pay dividends or make other equity distributions or payments to or affecting our subsidiaries; (iii) purchase or redeem our capital stock; (iv) make certain investments; (v) create liens; (vi) sell or dispose of assets or engage in mergers or consolidations; (vii) engage in certain transactions with subsidiaries or affiliates; (viii) enter into sale-leaseback transactions; and (ix) engage in certain business activities. Each of the covenants is subject to exceptions and qualifications. As of December 31, 2015, we were in compliance with these covenants.

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

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

The Add-on Notes are redeemable, in whole or in part, at any time on or after September 1, 2017 at specified redemption prices plus accrued and unpaid interest to the date of redemption. We may redeem the Add-on Notes prior to September 1, 2017 at a specified “make-whole” redemption price plus accrued and unpaid interest to the date of redemption.

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

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

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

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

Balance at December 31, 2013	$	628,546
Accretion of discount through December 31, 2014		1,055
Amortization of note premium through December 31, 2014		(887	)
Balance at December 31, 2014	$	628,714
Accretion of discount through December 31, 2015		1,055
Amortization of note premium through December 31, 2015		(887	)
Balance at December 31, 2015	$	628,882

Senior Secured Credit Facility

12 Months Ended

Dec. 31, 2015

Secured Debt [Member]

Senior Secured Credit Facility

(9)	Senior Secured Credit Facility

We and our subsidiaries are parties to a $602.5 million senior secured credit facility (the “Credit Facility”) with General Electric Capital Corporation as agent, and the lenders named therein (the “Lenders”).

On May 21, 2014, we amended, extended and restated the Credit Facility by entering into the Fourth Amended and Restated Credit Agreement (the “Amended and Restated Credit Agreement”) by and among the Company, Great Northern Equipment, Inc., H&E Equipment Services (California), LLC, the other credit parties named therein, the lenders named therein, General Electric Capital Corporation, as administrative agent, Bank of America, N.A. as co-syndication agent and documentation agent, Wells Fargo Capital Finance, LLC, as co-syndication agent and Deutsche Bank Securities Inc. as joint lead arranger and joint bookrunner.

The Amended and Restated Credit Agreement, among other things, (i) extends the maturity date of the Credit Facility from February 29, 2017 to May 21, 2019, (ii) increases the uncommitted incremental revolving capacity from $130 million to $150 million, (iii) permits a like-kind exchange program under Section 1031 of the Internal Revenue Code of 1986, as amended, (iv) provides that the unused commitment fee margin will be either 0.50%, 0.375% or 0.25%, depending on the ratio of the average of the daily closing balances of the aggregate revolving loans, swing line loans and letters of credit outstanding during each month to the aggregate commitments for the revolving loans, swing line loans and letters of credit, (v) lowers the interest rate (a) in the case of index rate revolving loans, to the index rate plus an applicable margin of 0.75% to 1.25% depending on the leverage ratio and (b) in the case of LIBOR revolving loans, to LIBOR plus an applicable margin of 1.75% to 2.25%, depending on the leverage ratio, (vi) lowers the margin applicable to the letter of credit fee to between 1.75% and 2.25%, depending on the leverage ratio, and (vii) permits, under certain conditions, for the payment of dividends and/or stock repurchases or redemptions on the capital stock of the Company of up to $75 million per calendar year and further additionally permits the payment of the special cash dividend of $7.00 per share previously declared by the Company on August 20, 2012 to the holders of outstanding restricted stock of the Company following the declared payment date with such permission not tied to the vesting of such restricted stock (which includes the Company’s payment in June 2014 of all amounts that remained payable to the holders of the restricted stock of the Company with respect to such special dividend that was otherwise payable following the applicable vesting dates in May and July 2014 and 2015).

On February 5, 2015, we entered into an amendment of the Credit Facility which, among other things, increased the total amount of revolving loan commitments under the Amended and Restated Credit Agreement from $402.5 million to $602.5 million.

As of December 31, 2015, we were in compliance with our financial covenants under the Credit Facility. At December 31, 2015, the Company could borrow up to an additional $410.4 million and remain in compliance with the debt covenants under the Company’s Credit Facility.

At December 31, 2015, the interest rate on the Credit Facility was based on a 3.50% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points. The weighted average interest rate at December 31, 2015 was approximately 2.6%. At February 18, 2016, we had $419.0 million of available borrowings under our Credit Facility, net of $7.7 million of outstanding letters of credit.

Capital Lease Obligations

12 Months Ended

Dec. 31, 2015

Leases [Abstract]

Capital Lease Obligations

(10)	Capital Lease Obligations

As of December 31, 2015, we had two capital lease obligations, expiring in 2022 and 2029, respectively. Future minimum capital lease payments, in the aggregate, existing at December 31, 2015 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):

2016	$	333
2017		333
2018		333
2019		333
2020		333
Thereafter		963
Total minimum lease payments		2,628
Less: amount representing interest		(721	)
Present value of minimum lease payments	$	1,907

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

(11)	Income Taxes

Our income tax provision for the years ended December 31, 2015, 2014 and 2013, consists of the following (amounts in thousands):

	Current		Deferred		Total
Year ended December 31, 2015:
U.S. Federal	$	85	$	25,206	$	25,291
State		634		5,446		6,080
	$	719	$	30,652	$	31,371
Year ended December 31, 2014:
U.S. Federal	$	576	$	30,753	$	31,329
State		151		6,065		6,216
	$	727	$	36,818	$	37,545
Year ended December 31, 2013:
U.S. Federal	$	1,262	$	16,306	$	17,568
State		1,860		1,579		3,439
	$	3,122	$	17,885	$	21,007

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

	2015			2014
Deferred tax assets:
Accounts receivable	$	1,808		$	1,246
Inventories		364			252
Net operating losses		25,881			11,978
AMT and tax credits		3,432			3,210
Sec 263A costs		1,082			1,491
Accrued liabilities		4,419			4,279
Deferred compensation		1,345			2,089
Accrued interest		633			606
Stock-based compensation		521			304
Goodwill and intangible assets		1,359			2,659
Other assets		247			91
		41,091			28,205
Deferred tax liabilities:
Property and equipment		(195,349	)		(151,703	)
Investments		(1,628	)		(1,612	)
		(196,977	)		(153,315	)
Net deferred tax liabilities	$	(155,886	)	$	(125,110	)

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

	2015		2014			2013
Computed tax at statutory rates	$	26,487	$	32,439		$	22,801
Permanent items - other		953		1,069			716
Permanent items - excess of tax deductible goodwill		—		—			(4,673	)
State income tax, net of federal tax effect		3,892		4,046			2,651
Increase in uncertain tax positions		39		(9	)		(488	)
Other		—		—			—
	$	31,371	$	37,545		$	21,007

At December 31, 2015, we had available federal net operating loss carry forwards of approximately $98.0 million, which expire in varying amounts from 2029 through 2035. We also had federal alternative minimum tax credit carry forwards at December 31, 2015 of approximately $3.0 million which do not expire and $0.3 million general business credit carry forwards that expire in varying amounts from 2026 and 2029, and state income tax credits of $0.1 million that expire in varying amounts beginning in 2018.

Management has concluded that it is more likely than not that the deferred tax assets are fully realizable through future reversals of existing taxable temporary differences and future taxable income. Therefore, a valuation allowance is not required to reduce the deferred tax assets as of December 31, 2015.

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

	2015		2014
Gross unrecognized tax benefits at January 1	$	5,962	$	5,943
Increases in tax positions taken in prior years		73		42
Decreases in tax positions taken in prior years		—		—
Increases in tax positions taken in current year		—		—
Decreases for tax positions taken in current year		—		—
Settlements with taxing authorities		—		—
Lapse in statute of limitations		—		(23	)
Gross unrecognized tax benefits at December 31	$	6,035	$	5,962

The gross amount of unrecognized tax benefits as of December 31, 2015 includes approximately $0.3 million of net unrecognized tax benefits that, if recognized, would affect the effective income tax rate. Consistent with our historical financial reporting, to the extent we incur interest income, interest expense, or penalties related to unrecognized income tax benefits, they are recorded in “Other net income or expense.” At this time, we do not expect to recognize significant increases or decreases in unrecognized tax benefits during the next twelve months.

Our U.S. federal tax returns for 2012 and subsequent years remain subject to examination by tax authorities. We are also subject to examination in various state jurisdictions for 2011 and subsequent years.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2015

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

(12)	Commitments and Contingencies

Operating Leases

As of December 31, 2015, we lease certain real estate related to our branch facilities as well as certain office equipment under non-cancelable operating lease agreements expiring at various dates through 2030. Our real estate leases provide for varying terms, including customary renewal options and base rental escalation clauses, for which the related rent expense is accounted for on a straight-line basis during the terms of the respective leases. Additionally, certain real estate leases may require us to pay maintenance, insurance, taxes and other expenses in addition to the stated rental payments. Rent expense on property leases and equipment leases under non-cancelable operating lease agreements for the years ended December 31, 2015, 2014 and 2013 amounted to approximately $15.5 million, $13.0 million and $12.4 million, respectively.

Future minimum operating lease payments existing at December 31, 2015 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):

2016	$	13,717
2017		14,245
2018		12,748
2019		10,633
2020		10,307
Thereafter		73,361
	$	135,011

Legal Matters

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

Letters of Credit

The Company had outstanding letters of credit issued under its Credit Facility totaling $7.2 million as of December 31, 2015 and 2014, respectively. The 2015 letter of credit expired in January 2016 and was renewed for $7.2 million for a one-year period expiring in January 2017. The Company also issued an additional letter of credit in January 2016 for $0.5 million for a one-year period expiring in January 2017.

Employee Benefit Plan

12 Months Ended

Dec. 31, 2015

Compensation And Retirement Disclosure [Abstract]

Employee Benefit Plan

(13)	Employee Benefit Plan

We offer substantially all of our employees’ participation in a qualified 401(k)/profit-sharing plan in which we match employee contributions up to predetermined limits for qualified employees as defined by the plan. For the years ended December 31, 2015, 2014 and 2013, we contributed to the plan, net of employee forfeitures, $2.2 million, $1.7 million and $1.7 million, respectively.

Deferred Compensation Plans

12 Months Ended

Dec. 31, 2015

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Deferred Compensation Plans

(14)	Deferred Compensation Plans

In 2001, we assumed in a business combination nonqualified employee deferred compensation plans under which certain employees had previously elected to defer a portion of their annual compensation. Upon assumption of the plans, the plans were amended to not allow further participant compensation deferrals. Compensation previously deferred under the plans is payable upon the termination, disability or death of the participants. At December 31, 2014, we had obligations remaining under one deferred compensation plan. All other plans have terminated pursuant to the provisions of each respective plan. The remaining plan accumulates interest each year at a bank’s prime rate in effect at the beginning of January of each year. This rate remains constant throughout the year. The effective rate for the 2015 calendar plan year was 3.25%. The aggregate deferred compensation payable at December 31, 2015 and December 31, 2014 was approximately $2.2 million and $2.1 million, respectively. Included in these amounts at December 31, 2015 and 2014 was accrued interest of $1.6 million and $1.6 million, respectively.

Related Party Transactions

12 Months Ended

Dec. 31, 2015

Related Party Transactions

(15)	Related Party Transactions

John M. Engquist, our Chief Executive Officer, has a 50.0% ownership interest in T&J Partnership from which we lease our Shreveport, Louisiana facility. Mr. Engquist’s mother beneficially owns 50% of the entity. In 2015, 2014 and 2013, we paid T&J Partnership a total of approximately $0.2 million each year in lease payments.

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

Mr. Engquist has a 30.0% ownership interest in Perkins-McKenzie Insurance Agency, Inc. (“Perkins-McKenzie”), an insurance brokerage firm. Mr. Engquist’s mother and sister have a 12.0% and 6.0% interest, respectively, in Perkins-McKenzie. Perkins-McKenzie brokers a substantial portion of our commercial liability insurance. As the broker, Perkins-McKenzie receives from our insurance provider as a commission a portion of the premiums we pay to the insurance provider. Commissions paid to Perkins-McKenzie on our behalf as insurance broker totaled approximately $0.9 million, $0.8 million and $0.7 million for the years ended December 31, 2015, 2014 and 2013, respectively.

We purchase products and services from, and sell products and services to, B-C Equipment Sales, Inc., in which Mr. Engquist has a 50% ownership interest. In each of the years ended December 31, 2015, 2014 and 2013, our purchases totaled approximately $0.2 million, $0.2 million and $0.2 million, respectively, and our sales to B-C Equipment Sales, Inc. totaled approximately $0.1 million, $0.1 million and $0.2 million, respectively.

- Definition

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

+ References + Details

Summarized Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Summarized Quarterly Financial Data (Unaudited)

(16)	Summarized Quarterly Financial Data (Unaudited)

The following is a summary of our unaudited quarterly financial results of operations for the years ended December 31, 2015 and 2014 (amounts in thousands, except per share amounts):

	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2015:
Total revenues	$	227,410	$	262,360	$	276,853	$	273,208
Income from operations		23,332		32,962		38,472		33,477
Income before provision for income taxes		10,241		19,441		25,492		20,502
Net income		6,086		11,480		14,772		11,967
Basic net income per common share⁽¹⁾		0.17		0.33		0.42		0.34
Diluted net income per common share⁽¹⁾		0.17		0.33		0.42		0.34

	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2014:
Total revenues	$	237,229	$	280,378	$	275,044	$	297,761
Income from operations		24,591		37,942		39,993		41,218
Income before provision for income taxes		12,247		25,364		27,115		27,958
Net income		7,436		15,726		15,300		16,677
Basic net income per common share⁽¹⁾		0.21		0.45		0.43		0.47
Diluted net income per common share⁽¹⁾		0.21		0.45		0.43		0.47

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

Segment Information

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Segment Information

(17)	Segment Information

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

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

	Years Ended December 31,
	2015		2014		2013
Segment Revenues:
Equipment rentals	$	443,024	$	404,110	$	338,935
New equipment sales		238,172		328,036		294,768
Used equipment sales		118,338		123,173		141,560
Parts sales		111,133		113,732		103,174
Services revenues		63,954		61,292		56,694
Total segmented revenues		974,621		1,030,343		935,131
Non-Segmented revenues		65,210		60,069		52,625
Total revenues	$	1,039,831	$	1,090,412	$	987,756
Segment Gross Profit:
Equipment rentals	$	208,985	$	196,139	$	161,649
New equipment sales		25,937		38,510		31,881
Used equipment sales		37,000		38,237		40,867
Parts sales		30,303		32,626		28,933
Services revenues		42,261		39,785		35,660
Total gross profit from segmented revenues		344,486		345,297		298,990
Non-Segmented gross profit		1,246		2,641		2,846
Total gross profit	$	345,732	$	347,938	$	301,836

	December 31,
	2015		2014
Segment identified assets:
Equipment sales	$	77,365	$	114,664
Equipment rentals		893,393		889,706
Parts and service		19,453		19,324
Total segment identified assets		990,211		1,023,694
Non-Segmented identified assets		310,876		335,110
Total assets	$	1,301,087	$	1,358,804

The Company operates primarily in the United States and our sales to international customers for the years ended December 31, 2015, 2014 and 2013 were 0.6%, 0.3% and 1.2%, respectively, of total revenues for the periods presented. No one customer accounted for more than 10% of our revenues on an overall or segmented basis for any of the periods presented.

- Definition

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

+ References

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-Name Accounting Standards Codification
-Topic 280
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+ Details

Consolidating Financial Information of Guarantor Subsidiaries

12 Months Ended

Dec. 31, 2015

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Consolidating Financial Information of Guarantor Subsidiaries

(18)	Consolidating Financial Information of Guarantor Subsidiaries

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

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

CONDENSED CONSOLIDATING BALANCE SHEET

	As of December 31, 2015
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	7,159	$	—		$	—		$	7,159
Receivables, net		124,157		23,171			—			147,328
Inventories, net		88,831		7,987			—			96,818
Prepaid expenses and other assets		9,909		145			—			10,054
Rental equipment, net		750,773		142,620			—			893,393
Property and equipment, net		99,342		11,443			—			110,785
Deferred financing costs, net		4,353		—			—			4,353
Investment in guarantor subsidiaries		211,542		—			(211,542	)		—
Goodwill		1,671		29,526			—			31,197
Total assets	$	1,297,737	$	214,892		$	(211,542	)	$	1,301,087
Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	184,857	$	—		$	—		$	184,857
Accounts payable		63,959		2,818			—			66,777
Manufacturer flooring plans payable		62,433		—			—			62,433
Dividends payable		62		(30	)		—			32
Accrued expenses payable and other liabilities		56,896		(1,345	)		—			55,551
Senior unsecured notes		628,882		—			—			628,882
Capital leases payable		—		1,907			—			1,907
Deferred income taxes		155,886		—			—			155,886
Deferred compensation payable		2,174		—			—			2,174
Total liabilities		1,155,149		3,350			—			1,158,499
Stockholders’ equity		142,588		211,542			(211,542	)		142,588
Total liabilities and stockholders’ equity	$	1,297,737	$	214,892		$	(211,542	)	$	1,301,087

CONDENSED CONSOLIDATING BALANCE SHEET

	As of December 31, 2014
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	15,861	$	—		$	—		$	15,861
Receivables, net		137,197		27,138			—			164,335
Inventories, net		123,410		10,577			—			133,987
Prepaid expenses and other assets		9,027		119			—			9,146
Rental equipment, net		748,353		141,353			—			889,706
Property and equipment, net		98,279		11,629			—			109,908
Deferred financing costs, net		4,664		—			—			4,664
Investment in guarantor subsidiaries		216,540		—			(216,540	)		—
Goodwill		1,671		29,526			—			31,197
Total assets	$	1,355,002	$	220,342		$	(216,540	)	$	1,358,804
Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	259,919	$	—		$	—		$	259,919
Accounts payable		50,661		2,680			—			53,341
Manufacturer flooring plans payable		93,600		—			—			93,600
Dividends payable		23		(23	)		—			—
Accrued expenses payable and other liabilities		61,502		(954	)		—			60,548
Senior unsecured notes		628,714		—			—			628,714
Capital leases payable		—		2,099			—			2,099
Deferred income taxes		125,110		—			—			125,110
Deferred compensation payable		2,106		—			—			2,106
Total liabilities		1,221,635		3,802			—			1,225,437
Stockholders’ equity		133,367		216,540			(216,540	)		133,367
Total liabilities and stockholders’ equity	$	1,355,002	$	220,342		$	(216,540	)	$	1,358,804

CONDENSED CONSOLIDATING STATEMENT OF INCOME

	Year Ended December 31, 2015
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	366,160		$	76,864		$	-		$	443,024
New equipment sales		213,476			24,696			-			238,172
Used equipment sales		96,114			22,224			-			118,338
Parts sales		96,743			14,390			-			111,133
Services revenues		54,483			9,471			-			63,954
Other		53,051			12,159			-			65,210
Total revenues		880,027			159,804			-			1,039,831
Cost of revenues:
Rental depreciation		135,511			26,578			-			162,089
Rental expense		59,384			12,566			-			71,950
New equipment sales		190,013			22,222			-			212,235
Used equipment sales		66,888			14,450			-			81,338
Parts sales		70,555			10,275			-			80,830
Services revenues		18,689			3,004			-			21,693
Other		51,763			12,201			-			63,964
Total cost of revenues		592,803			101,296			-			694,099
Gross profit (loss):
Equipment rentals		171,265			37,720			-			208,985
New equipment sales		23,463			2,474			-			25,937
Used equipment sales		29,226			7,774			-			37,000
Parts sales		26,188			4,115			-			30,303
Services revenues		35,794			6,467			-			42,261
Other		1,288			(42	)		-			1,246
Gross profit		287,224			58,508			-			345,732
Selling, general and administrative expenses		183,235			36,991			-			220,226
Equity in earnings of guarantor subsidiaries		8,428			-			(8,428	)		-
Gain from sales of property and equipment, net		2,255			482			-			2,737
Income from operations		114,672			21,999			(8,428	)		128,243
Other income (expense):
Interest expense		(40,303	)		(13,727	)		-			(54,030	)
Other, net		1,307			156			-			1,463
Total other expense, net		(38,996	)		(13,571	)		-			(52,567	)
Income before income taxes		75,676			8,428			(8,428	)		75,676
Income tax expense		31,371			-			-			31,371
Net income	$	44,305		$	8,428		$	(8,428	)	$	44,305

CONDENSED CONSOLIDATING STATEMENT OF INCOME

	Year Ended December 31, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	338,708		$	65,402		$	—		$	404,110
New equipment sales		278,869			49,167			—			328,036
Used equipment sales		99,864			23,309			—			123,173
Parts sales		99,013			14,719			—			113,732
Services revenues		52,227			9,065			—			61,292
Other		49,510			10,559			—			60,069
Total revenues		918,191			172,221			—			1,090,412
Cost of revenues:
Rental depreciation		122,763			23,292			—			146,055
Rental expense		50,832			11,084			—			61,916
New equipment sales		245,423			44,103			—			289,526
Used equipment sales		68,739			16,197			—			84,936
Parts sales		70,769			10,337			—			81,106
Services revenues		18,231			3,276			—			21,507
Other		46,851			10,577			—			57,428
Total cost of revenues		623,608			118,866			—			742,474
Gross profit (loss):
Equipment rentals		165,113			31,026			—			196,139
New equipment sales		33,446			5,064			—			38,510
Used equipment sales		31,125			7,112			—			38,237
Parts sales		28,244			4,382			—			32,626
Services revenues		33,996			5,789			—			39,785
Other		2,659			(18	)		—			2,641
Gross profit		294,583			53,355			—			347,938
Selling, general and administrative expenses		170,449			36,031			—			206,480
Equity in earnings of guarantor subsidiaries		5,711			—			(5,711	)		—
Gain from sales of property and equipment, net		1,870			416			—			2,286
Income from operations		131,715			17,740			(5,711	)		143,744
Other income (expense):
Interest expense		(40,147	)		(12,206	)		—			(52,353	)
Other, net		1,116			177			—			1,293
Total other expense, net		(39,031	)		(12,029	)		—			(51,060	)
Income before income taxes		92,684			5,711			(5,711	)		92,684
Income tax expense		37,545			—			—			37,545
Net income	$	55,139		$	5,711		$	(5,711	)	$	55,139

CONDENSED CONSOLIDATING STATEMENT OF INCOME

	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	280,700		$	58,235		$	—		$	338,935
New equipment sales		251,911			42,857			—			294,768
Used equipment sales		119,351			22,209			—			141,560
Parts sales		88,994			14,180			—			103,174
Services revenues		49,022			7,672			—			56,694
Other		43,341			9,284			—			52,625
Total revenues		833,319			154,437			—			987,756
Cost of revenues:
Rental depreciation		100,627			21,321			—			121,948
Rental expense		45,186			10,152			—			55,338
New equipment sales		224,051			38,836			—			262,887
Used equipment sales		84,881			15,812			—			100,693
Parts sales		64,167			10,074			—			74,241
Services revenues		18,272			2,762			—			21,034
Other		40,298			9,481			—			49,779
Total cost of revenues		577,482			108,438			—			685,920
Gross profit (loss):
Equipment rentals		134,887			26,762			—			161,649
New equipment sales		27,860			4,021			—			31,881
Used equipment sales		34,470			6,397			—			40,867
Parts sales		24,827			4,106			—			28,933
Services revenues		30,750			4,910			—			35,660
Other		3,043			(197	)		—			2,846
Gross profit		255,837			45,999			—			301,836
Selling, general and administrative expenses		155,881			33,181			—			189,062
Equity in earnings of guarantor subsidiaries		2,497			—			(2,497	)		—
Gain from sales of property and equipment, net		2,220			329			—			2,549
Income from operations		104,673			13,147			(2,497	)		115,323
Other income (expense):
Interest expense		(40,662	)		(10,742	)		—			(51,404	)
Other, net		1,136			92			—			1,228
Total other expense, net		(39,526	)		(10,650	)		—			(50,176	)
Income before income taxes		65,147			2,497			(2,497	)		65,147
Income tax expense		21,007			—			—			21,007
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2015
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	44,305		$	8,428		$	(8,428	)	$	44,305
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		21,443			2,925			—			24,368
Depreciation on rental equipment		135,511			26,578			—			162,089
Amortization of deferred financing costs		1,036			—			—			1,036
Accretion of note discount, net of premium amortization		168			—			—			168
Provision for losses on accounts receivable		3,223			218			—			3,441
Provision for inventory obsolescence		295			—			—			295
Provision for deferred income taxes		30,776			—			—			30,776
Stock-based compensation expense		2,655			—			—			2,655
Gain from sales of property and equipment, net		(2,255	)		(482	)		—			(2,737	)
Gain from sales of rental equipment, net		(27,732	)		(7,402	)		—			(35,134	)
Excess tax deficiency from stock-based awards		(125	)		—			—			(125	)
Equity in earnings of guarantor subsidiaries		(8,428	)		—			8,428			-
Changes in operating assets and liabilities:											-
Receivables, net		9,817			3,749			—			13,566
Inventories, net		(12,168	)		(2,349	)		—			(14,517	)
Prepaid expenses and other assets		(882	)		(26	)		—			(908	)
Accounts payable		13,298			138			—			13,436
Manufacturer flooring plans payable		(31,167	)		—			—			(31,167	)
Accrued expenses payable and other liabilities		(4,604	)		(391	)		—			(4,995	)
Deferred compensation payable		68			—			—			68
Net cash provided by operating activities		175,234			31,386			-			206,620
Cash flows from investing activities:
Purchases of property and equipment		(23,989	)		(2,808	)		—			(26,797	)
Purchases of rental equipment		(143,840	)		(34,932	)		—			(178,772	)
Proceeds from sales of property and equipment		3,738			551			—			4,289
Proceeds from sales of rental equipment		80,093			19,428			—			99,521
Investment in subsidiaries		13,426			—			(13,426	)		-
Net cash used in investing activities		(70,572	)		(17,761	)		(13,426	)		(101,759	)
Cash flows from financing activities:
Purchases of treasury stock		(470	)		—			—			(470	)
Dividends paid		(37,107	)		(7	)		—			(37,114	)
Borrowing on senior secured credit facility		982,961			—			—			982,961
Payments on senior secured credit facility		(1,058,023	)		—			—			(1,058,023	)
Payments of deferred financing cost		(725	)		—			—			(725	)
Payments on capital lease obligations		—			(192	)		—			(192	)
Capital contributions		—			(13,426	)		13,426			-
Net cash used in financing activities		(113,364	)		(13,625	)		13,426			(113,563	)
Net decrease in cash		(8,702	)		-			-			(8,702	)
Cash, beginning of year		15,861			—			—			15,861
Cash, end of year	$	7,159		$	-		$	-		$	7,159

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	55,139		$	5,711		$	(5,711	)	$	55,139
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		18,025			2,434			—			20,459
Depreciation on rental equipment		122,763			23,292			—			146,055
Amortization of deferred financing costs		934			—			—			934
Accretion of note discount, net of premium amortization		168			—			—			168
Provision for losses on accounts receivable		2,428			431			—			2,859
Provision for inventory obsolescence		159			—			—			159
Provision for deferred income taxes		36,819			—			—			36,819
Stock-based compensation expense		2,598			—			—			2,598
Gain from sales of property and equipment, net		(1,870	)		(416	)		—			(2,286	)
Gain from sales of rental equipment, net		(28,750	)		(7,019	)		—			(35,769	)
Excess tax benefit from stock-based awards		(24	)		—			—			(24	)
Equity in earnings of guarantor subsidiaries		(5,711	)		—			5,711			—
Changes in operating assets and liabilities:
Receivables, net		(25,100	)		(10,124	)		—			(35,224	)
Inventories, net		(61,693	)		(5,030	)		—			(66,723	)
Prepaid expenses and other assets		(3,174	)		52			—			(3,122	)
Accounts payable		(10,126	)		(4,312	)		—			(14,438	)
Manufacturer flooring plans payable		44,538			—			—			44,538
Accrued expenses payable and other liabilities		7,437			(1,327	)		—			6,110
Deferred compensation payable		66			—			—			66
Net cash provided by operating activities		154,626			3,692			—			158,318
Cash flows from investing activities:
Purchases of property and equipment		(30,849	)		(2,386	)		—			(33,235	)
Purchases of rental equipment		(299,387	)		(69,104	)		—			(368,491	)
Proceeds from sales of property and equipment		2,241			1,416			—			3,657
Proceeds from sales of rental equipment		79,991			21,435			—			101,426
Investment in subsidiaries		(45,126	)		—			45,126			—
Net cash used in investing activities		(293,130	)		(48,639	)		45,126			(296,643	)
Cash flows from financing activities:
Purchases of treasury stock		(1,467	)		—			—			(1,467	)
Dividends paid		(18,325	)		—			—			(18,325	)
Borrowing on senior secured credit facility		1,235,630			—			—			1,235,630
Payments on senior secured credit facility		(1,078,171	)		—			—			(1,078,171	)
Payments of deferred financing cost		(909	)		—			—			(909	)
Payments on capital lease obligations		—			(179	)		—			(179	)
Capital contributions		—			45,126			(45,126	)		—
Net cash provided by financing activities		136,758			44,947			(45,126	)		136,579
Net decrease in cash		(1,746	)		—			—			(1,746	)
Cash, beginning of year		17,607			—			—			17,607
Cash, end of year	$	15,861		$	—		$	—		$	15,861

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		14,871			2,084			—			16,955
Depreciation on rental equipment		100,627			21,321			—			121,948
Amortization of deferred financing costs		1,094			—			—			1,094
Accretion of note discount, net of premium amortization		231			—			—			231
Provision for losses on accounts receivable		2,568			626			—			3,194
Provision for inventory obsolescence		220			—			—			220
Provision for deferred income taxes		17,009			—			—			17,009
Stock-based compensation expense		2,618			—			—			2,618
Gain from sales of property and equipment, net		(2,220	)		(329	)		—			(2,549	)
Gain from sales of rental equipment, net		(32,235	)		(6,340	)		—			(38,575	)
Tax deficiency from stock-based awards		(307	)		—			—			(307	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		877			—			—			877
Equity in earnings of guarantor subsidiaries		(2,497	)		—			2,497			—
Changes in operating assets and liabilities:
Receivables, net		8,252			(1,749	)		—			6,503
Inventories, net		(62,300	)		(5,454	)		—			(67,754	)
Prepaid expenses and other assets		(744	)		(71	)		—			(815	)
Accounts payable		26,000			5,659			—			31,659
Manufacturer flooring plans payable		(1,327	)		(450	)		—			(1,777	)
Accrued expenses payable and other liabilities		3,916			—			—			3,916
Deferred compensation payable		65			—			—			65
Net cash provided by operating activities		120,858			17,794			—			138,652
Cash flows from investing activities:
Purchases of property and equipment		(26,576	)		(2,903	)		—			(29,479	)
Purchases of rental equipment		(229,952	)		(37,513	)		—			(267,465	)
Proceeds from sales of property and equipment		2,363			396			—			2,759
Proceeds from sales of rental equipment		95,378			19,217			—			114,595
Investment in subsidiaries		(3,201	)		—			3,201			—
Net cash used in investing activities		(161,988	)		(20,803	)		3,201			(179,590	)
Cash flows from financing activities:
Excess tax benefit from stock-based awards		307			—			—			307
Purchases of treasury stock		(890	)		—			—			(890	)
Dividends paid		(832	)		(23	)		—			(855	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Borrowing on senior secured credit facility		1,058,990			—			—			1,058,990
Payments on senior secured credit facility		(1,114,249	)		—			—			(1,114,249	)
Payments of deferred financing cost		(733	)		—			—			(733	)
Payments on capital lease obligations		—			(169	)		—			(169	)
Capital contributions		—			3,201			(3,201	)		—
Net cash provided by financing activities		49,843			3,009			(3,201	)		49,651
Net increase in cash		8,713			—			—			8,713
Cash, beginning of year		8,894			—			—			8,894
Cash, end of year	$	17,607		$	—		$	—		$	17,607

Validation And Qualifying Accounts

12 Months Ended

Dec. 31, 2015

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013

Description	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Recoveries (Deductions)			Balance at End of Year
Year Ended December 31, 2015
Allowance for doubtful accounts receivable	$	3,288	$	3,441	$	(2,000	)	$	4,729
Allowance for inventory obsolescence		647		295		(8	)		934
	$	3,935	$	3,736	$	(2,008	)	$	5,663
Year Ended December 31, 2014
Allowance for doubtful accounts receivable	$	3,651	$	2,859	$	(3,222	)	$	3,288
Allowance for inventory obsolescence		647		159		(159	)		647
	$	4,298	$	3,018	$	(3,381	)	$	3,935
Year Ended December 31, 2013
Allowance for doubtful accounts receivable	$	4,593	$	3,194	$	(4,136	)	$	3,651
Allowance for inventory obsolescence		618		220		(191	)		647
	$	5,211	$	3,414	$	(4,327	)	$	4,298

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Principles of Consolidation and Basis of Presentation

Use of Estimates

Revenue Recognition

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

Inventories

Long-lived Assets and Goodwill

Rental Equipment

Property and Equipment

Category		Estimated Useful Life
Transportation equipment		5 years
Buildings		39 years
Office equipment		5 years
Computer equipment		3 years
Machinery and equipment		7 years

Goodwill

Closed Branch Facility Charges

Deferred Financing Costs and Initial Purchasers' Discounts

Deferred Financing Costs and Initial Purchasers’ Discounts

Reserves for Claims

Sales Taxes

Advertising

Advertising costs are expensed as incurred and totaled $1.8 million, $1.3 million and $0.6 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Shipping and Handling Fees and Costs

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

Income Taxes

Fair Value of Financial Instruments

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

	December 31, 2015
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)	$	62,433	$	54,710
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		628,882		617,400
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		1,907		1,329
Letter of credit (Level 3)		—		145

	December 31, 2014
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	93,600	$	82,021
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		628,714		648,113
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,099		1,495
Letter of credit (Level 3)		—		130

⁽¹⁾

Fair values shown based on aggregate amounts outstanding for the periods presented.

During 2015 and 2014, there were no transfers of financial assets or liabilities in or out of Level 1, Level 2 or Level 3 of the fair value hierarchy.

Concentrations of Credit and Supplier Risk

Income per Share

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

	2015		2014		2013
Basic net income per share:
Net income	$	44,305	$	55,139	$	44,140
Weighted average number of common shares outstanding		35,272		35,159		35,041
Net income per common share — basic	$	1.26	$	1.57	$	1.26
Diluted net income per share:
Net income	$	44,305	$	55,139	$	44,140
Weighted average number of common shares outstanding		35,272		35,159		35,041
Effect of dilutive securities:
Effect of dilutive stock options		14		23		18
Effect of dilutive non-vested stock		57		67		87
Weighted average number of common shares outstanding — diluted		35,343		35,249		35,146
Net income per common share — diluted	$	1.25	$	1.56	$	1.26
Common shares excluded from the denominator as anti-dilutive:
Stock options		14		—		—
Non-vested stock		8		1		1

Stock-Based Compensation

Non-vested Stock

	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2014		187,867		$	18.21
Granted		76,427		$	36.69
Vested		(109,237	)	$	18.70
Forfeited		(6,659	)	$	23.88
Non-vested stock at December 31, 2014		148,398		$	27.11
Granted		291,529		$	17.34
Vested		(106,342	)	$	22.24
Forfeited		(11,230	)	$	26.48
Non-vested stock at December 31, 2015		322,355		$	19.90

		2015				2014				2013
Compensation expense		$	2,655			$	2,598			$	2,618

Stock Options

The following table represents stock option activity for the years ended December 31, 2015 and 2014:

	Number of Shares		Weighted Average Exercise Price(1)		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2014		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—
Outstanding options at December 31, 2014		51,000	$	17.80		1.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—
Outstanding options at December 31, 2015		51,000	$	17.80		0.5
Options exercisable at December 31, 2015		51,000	$	17.80		0.5

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

Purchases of Company Common Stock

Segment Reporting

Recent Accounting Pronouncements

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Estimated Useful Lives of Property Plant and Equipment

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

Category		Estimated Useful Life
Transportation equipment		5 years
Buildings		39 years
Office equipment		5 years
Computer equipment		3 years
Machinery and equipment		7 years

Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements

The carrying amounts and fair values of our other financial instruments subject to fair value disclosures as of December 31, 2015 and 2014 are presented in the table below (amounts in thousands) and have been calculated based upon market quotes and present value calculations based on market rates.

	December 31, 2015
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)	$	62,433	$	54,710
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		628,882		617,400
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		1,907		1,329
Letter of credit (Level 3)		—		145

	December 31, 2014
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25% (Level 3)	$	93,600	$	82,021
Senior unsecured notes with interest computed at 7.0%⁽¹⁾ (Level 1)		628,714		648,113
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)		2,099		1,495
Letter of credit (Level 3)		—		130

⁽¹⁾

Fair values shown based on aggregate amounts outstanding for the periods presented.

Summary of Computation of Basic and Diluted Net Income Per Common Share

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

	2015		2014		2013
Basic net income per share:
Net income	$	44,305	$	55,139	$	44,140
Weighted average number of common shares outstanding		35,272		35,159		35,041
Net income per common share — basic	$	1.26	$	1.57	$	1.26
Diluted net income per share:
Net income	$	44,305	$	55,139	$	44,140
Weighted average number of common shares outstanding		35,272		35,159		35,041
Effect of dilutive securities:
Effect of dilutive stock options		14		23		18
Effect of dilutive non-vested stock		57		67		87
Weighted average number of common shares outstanding — diluted		35,343		35,249		35,146
Net income per common share — diluted	$	1.25	$	1.56	$	1.26
Common shares excluded from the denominator as anti-dilutive:
Stock options		14		—		—
Non-vested stock		8		1		1

Schedule of Non-Vested Stock Activity

The following table summarizes our non-vested stock activity for the years ended December 31, 2015 and 2014:

	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2014		187,867		$	18.21
Granted		76,427		$	36.69
Vested		(109,237	)	$	18.70
Forfeited		(6,659	)	$	23.88
Non-vested stock at December 31, 2014		148,398		$	27.11
Granted		291,529		$	17.34
Vested		(106,342	)	$	22.24
Forfeited		(11,230	)	$	26.48
Non-vested stock at December 31, 2015		322,355		$	19.90

Schedule of Compensation Expense Related to Non-Vested Stock

		2015				2014				2013
Compensation expense		$	2,655			$	2,598			$	2,618

Schedule of Share Based Compensation Stock Options Activity

The following table represents stock option activity for the years ended December 31, 2015 and 2014:

	Number of Shares		Weighted Average Exercise Price(1)		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2014		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—
Outstanding options at December 31, 2014		51,000	$	17.80		1.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—
Outstanding options at December 31, 2015		51,000	$	17.80		0.5
Options exercisable at December 31, 2015		51,000	$	17.80		0.5

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

Receivables (Tables)

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Summary of Receivables

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

	2015			2014
Trade receivables	$	145,418		$	158,400
Unbilled rental revenue		5,363			5,772
Income tax receivables		1,273			3,434
Other		3			17
		152,057			167,623
Less allowance for doubtful accounts		(4,729	)		(3,288	)
Total receivables, net	$	147,328		$	164,335

Inventories (Tables)

12 Months Ended

Dec. 31, 2015

Inventory Disclosure [Abstract]

Summary of Inventories

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

	2015		2014
New equipment	$	72,064	$	108,891
Used equipment		5,301		5,772
Parts, supplies and other		19,453		19,324
Total inventories, net	$	96,818	$	133,987

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2015

Property Plant And Equipment [Abstract]

Summary of Net Property and Equipment

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

	2015			2014
Land	$	7,054		$	7,368
Transportation equipment		82,768			67,268
Building and leasehold improvements		54,094			53,021
Office and computer equipment		53,413			51,542
Machinery and equipment		14,707			12,628
Property under capital leases		3,217			3,217
Construction in progress		2,702			3,240
		217,955			198,284
Less accumulated depreciation and amortization		(107,170	)		(88,376	)
Total net property and equipment	$	110,785		$	109,908

Manufacturer Flooring Plans Payable (Tables)

12 Months Ended

Dec. 31, 2015

Text Block [Abstract]

Maturities of Manufacturer Flooring Plans Payable

2016	$	40,000
2017		21,905
2018		528
Thereafter		—
Total	$	62,433

Accrued Expenses Payable and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Payables And Accruals [Abstract]

Accrued Expenses Payable and Other Liabilities

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

	2015		2014
Payroll and related liabilities	$	18,250	$	23,663
Sales, use and property taxes		8,366		7,722
Accrued interest		15,284		15,329
Accrued insurance		4,534		3,931
Deferred revenue		5,556		5,195
Other		3,561		4,708
Total accrued expenses payable and other liabilities	$	55,551	$	60,548

Senior Unsecured Notes (Tables)

12 Months Ended

Dec. 31, 2015

Unsecured Debt [Member]

Debt Instrument [Line Items]

Reconciliation of Senior Unsecured Notes to Condensed Consolidated Balance Sheets

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

Balance at December 31, 2013	$	628,546
Accretion of discount through December 31, 2014		1,055
Amortization of note premium through December 31, 2014		(887	)
Balance at December 31, 2014	$	628,714
Accretion of discount through December 31, 2015		1,055
Amortization of note premium through December 31, 2015		(887	)
Balance at December 31, 2015	$	628,882

Capital Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2015

Leases [Abstract]

Future Minimum Capital Lease Payments

Future minimum capital lease payments, in the aggregate, existing at December 31, 2015 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):

2016	$	333
2017		333
2018		333
2019		333
2020		333
Thereafter		963
Total minimum lease payments		2,628
Less: amount representing interest		(721	)
Present value of minimum lease payments	$	1,907

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Tax Provision

Our income tax provision for the years ended December 31, 2015, 2014 and 2013, consists of the following (amounts in thousands):

	Current		Deferred		Total
Year ended December 31, 2015:
U.S. Federal	$	85	$	25,206	$	25,291
State		634		5,446		6,080
	$	719	$	30,652	$	31,371
Year ended December 31, 2014:
U.S. Federal	$	576	$	30,753	$	31,329
State		151		6,065		6,216
	$	727	$	36,818	$	37,545
Year ended December 31, 2013:
U.S. Federal	$	1,262	$	16,306	$	17,568
State		1,860		1,579		3,439
	$	3,122	$	17,885	$	21,007

Deferred Income Tax Assets and Liabilities

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

	2015			2014
Deferred tax assets:
Accounts receivable	$	1,808		$	1,246
Inventories		364			252
Net operating losses		25,881			11,978
AMT and tax credits		3,432			3,210
Sec 263A costs		1,082			1,491
Accrued liabilities		4,419			4,279
Deferred compensation		1,345			2,089
Accrued interest		633			606
Stock-based compensation		521			304
Goodwill and intangible assets		1,359			2,659
Other assets		247			91
		41,091			28,205
Deferred tax liabilities:
Property and equipment		(195,349	)		(151,703	)
Investments		(1,628	)		(1,612	)
		(196,977	)		(153,315	)
Net deferred tax liabilities	$	(155,886	)	$	(125,110	)

Actual Income Tax Expense (Benefit)

	2015		2014			2013
Computed tax at statutory rates	$	26,487	$	32,439		$	22,801
Permanent items - other		953		1,069			716
Permanent items - excess of tax deductible goodwill		—		—			(4,673	)
State income tax, net of federal tax effect		3,892		4,046			2,651
Increase in uncertain tax positions		39		(9	)		(488	)
Other		—		—			—
	$	31,371	$	37,545		$	21,007

Amounts of Gross Unrecognized Tax Benefits

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

	2015		2014
Gross unrecognized tax benefits at January 1	$	5,962	$	5,943
Increases in tax positions taken in prior years		73		42
Decreases in tax positions taken in prior years		—		—
Increases in tax positions taken in current year		—		—
Decreases for tax positions taken in current year		—		—
Settlements with taxing authorities		—		—
Lapse in statute of limitations		—		(23	)
Gross unrecognized tax benefits at December 31	$	6,035	$	5,962

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

Commitments And Contingencies Disclosure [Abstract]

Future Minimum Operating Lease Payments

Future minimum operating lease payments existing at December 31, 2015 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):

2016	$	13,717
2017		14,245
2018		12,748
2019		10,633
2020		10,307
Thereafter		73,361
	$	135,011

Summarized Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Financial Results of Operations

The following is a summary of our unaudited quarterly financial results of operations for the years ended December 31, 2015 and 2014 (amounts in thousands, except per share amounts):

	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2015:
Total revenues	$	227,410	$	262,360	$	276,853	$	273,208
Income from operations		23,332		32,962		38,472		33,477
Income before provision for income taxes		10,241		19,441		25,492		20,502
Net income		6,086		11,480		14,772		11,967
Basic net income per common share⁽¹⁾		0.17		0.33		0.42		0.34
Diluted net income per common share⁽¹⁾		0.17		0.33		0.42		0.34

	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
2014:
Total revenues	$	237,229	$	280,378	$	275,044	$	297,761
Income from operations		24,591		37,942		39,993		41,218
Income before provision for income taxes		12,247		25,364		27,115		27,958
Net income		7,436		15,726		15,300		16,677
Basic net income per common share⁽¹⁾		0.21		0.45		0.43		0.47
Diluted net income per common share⁽¹⁾		0.21		0.45		0.43		0.47

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

Segment Information (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Schedule of Information about Reportable Segments

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

	Years Ended December 31,
	2015		2014		2013
Segment Revenues:
Equipment rentals	$	443,024	$	404,110	$	338,935
New equipment sales		238,172		328,036		294,768
Used equipment sales		118,338		123,173		141,560
Parts sales		111,133		113,732		103,174
Services revenues		63,954		61,292		56,694
Total segmented revenues		974,621		1,030,343		935,131
Non-Segmented revenues		65,210		60,069		52,625
Total revenues	$	1,039,831	$	1,090,412	$	987,756
Segment Gross Profit:
Equipment rentals	$	208,985	$	196,139	$	161,649
New equipment sales		25,937		38,510		31,881
Used equipment sales		37,000		38,237		40,867
Parts sales		30,303		32,626		28,933
Services revenues		42,261		39,785		35,660
Total gross profit from segmented revenues		344,486		345,297		298,990
Non-Segmented gross profit		1,246		2,641		2,846
Total gross profit	$	345,732	$	347,938	$	301,836

	December 31,
	2015		2014
Segment identified assets:
Equipment sales	$	77,365	$	114,664
Equipment rentals		893,393		889,706
Parts and service		19,453		19,324
Total segment identified assets		990,211		1,023,694
Non-Segmented identified assets		310,876		335,110
Total assets	$	1,301,087	$	1,358,804

Consolidating Financial Information of Guarantor Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2015

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Condensed Consolidating Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEET

	As of December 31, 2015
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	7,159	$	—		$	—		$	7,159
Receivables, net		124,157		23,171			—			147,328
Inventories, net		88,831		7,987			—			96,818
Prepaid expenses and other assets		9,909		145			—			10,054
Rental equipment, net		750,773		142,620			—			893,393
Property and equipment, net		99,342		11,443			—			110,785
Deferred financing costs, net		4,353		—			—			4,353
Investment in guarantor subsidiaries		211,542		—			(211,542	)		—
Goodwill		1,671		29,526			—			31,197
Total assets	$	1,297,737	$	214,892		$	(211,542	)	$	1,301,087
Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	184,857	$	—		$	—		$	184,857
Accounts payable		63,959		2,818			—			66,777
Manufacturer flooring plans payable		62,433		—			—			62,433
Dividends payable		62		(30	)		—			32
Accrued expenses payable and other liabilities		56,896		(1,345	)		—			55,551
Senior unsecured notes		628,882		—			—			628,882
Capital leases payable		—		1,907			—			1,907
Deferred income taxes		155,886		—			—			155,886
Deferred compensation payable		2,174		—			—			2,174
Total liabilities		1,155,149		3,350			—			1,158,499
Stockholders’ equity		142,588		211,542			(211,542	)		142,588
Total liabilities and stockholders’ equity	$	1,297,737	$	214,892		$	(211,542	)	$	1,301,087

CONDENSED CONSOLIDATING BALANCE SHEET

	As of December 31, 2014
	H&E Equipment Services		Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	15,861	$	—		$	—		$	15,861
Receivables, net		137,197		27,138			—			164,335
Inventories, net		123,410		10,577			—			133,987
Prepaid expenses and other assets		9,027		119			—			9,146
Rental equipment, net		748,353		141,353			—			889,706
Property and equipment, net		98,279		11,629			—			109,908
Deferred financing costs, net		4,664		—			—			4,664
Investment in guarantor subsidiaries		216,540		—			(216,540	)		—
Goodwill		1,671		29,526			—			31,197
Total assets	$	1,355,002	$	220,342		$	(216,540	)	$	1,358,804
Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	259,919	$	—		$	—		$	259,919
Accounts payable		50,661		2,680			—			53,341
Manufacturer flooring plans payable		93,600		—			—			93,600
Dividends payable		23		(23	)		—			—
Accrued expenses payable and other liabilities		61,502		(954	)		—			60,548
Senior unsecured notes		628,714		—			—			628,714
Capital leases payable		—		2,099			—			2,099
Deferred income taxes		125,110		—			—			125,110
Deferred compensation payable		2,106		—			—			2,106
Total liabilities		1,221,635		3,802			—			1,225,437
Stockholders’ equity		133,367		216,540			(216,540	)		133,367
Total liabilities and stockholders’ equity	$	1,355,002	$	220,342		$	(216,540	)	$	1,358,804

Condensed Consolidating Statement of Income

CONDENSED CONSOLIDATING STATEMENT OF INCOME

	Year Ended December 31, 2015
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	366,160		$	76,864		$	-		$	443,024
New equipment sales		213,476			24,696			-			238,172
Used equipment sales		96,114			22,224			-			118,338
Parts sales		96,743			14,390			-			111,133
Services revenues		54,483			9,471			-			63,954
Other		53,051			12,159			-			65,210
Total revenues		880,027			159,804			-			1,039,831
Cost of revenues:
Rental depreciation		135,511			26,578			-			162,089
Rental expense		59,384			12,566			-			71,950
New equipment sales		190,013			22,222			-			212,235
Used equipment sales		66,888			14,450			-			81,338
Parts sales		70,555			10,275			-			80,830
Services revenues		18,689			3,004			-			21,693
Other		51,763			12,201			-			63,964
Total cost of revenues		592,803			101,296			-			694,099
Gross profit (loss):
Equipment rentals		171,265			37,720			-			208,985
New equipment sales		23,463			2,474			-			25,937
Used equipment sales		29,226			7,774			-			37,000
Parts sales		26,188			4,115			-			30,303
Services revenues		35,794			6,467			-			42,261
Other		1,288			(42	)		-			1,246
Gross profit		287,224			58,508			-			345,732
Selling, general and administrative expenses		183,235			36,991			-			220,226
Equity in earnings of guarantor subsidiaries		8,428			-			(8,428	)		-
Gain from sales of property and equipment, net		2,255			482			-			2,737
Income from operations		114,672			21,999			(8,428	)		128,243
Other income (expense):
Interest expense		(40,303	)		(13,727	)		-			(54,030	)
Other, net		1,307			156			-			1,463
Total other expense, net		(38,996	)		(13,571	)		-			(52,567	)
Income before income taxes		75,676			8,428			(8,428	)		75,676
Income tax expense		31,371			-			-			31,371
Net income	$	44,305		$	8,428		$	(8,428	)	$	44,305

CONDENSED CONSOLIDATING STATEMENT OF INCOME

	Year Ended December 31, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	338,708		$	65,402		$	—		$	404,110
New equipment sales		278,869			49,167			—			328,036
Used equipment sales		99,864			23,309			—			123,173
Parts sales		99,013			14,719			—			113,732
Services revenues		52,227			9,065			—			61,292
Other		49,510			10,559			—			60,069
Total revenues		918,191			172,221			—			1,090,412
Cost of revenues:
Rental depreciation		122,763			23,292			—			146,055
Rental expense		50,832			11,084			—			61,916
New equipment sales		245,423			44,103			—			289,526
Used equipment sales		68,739			16,197			—			84,936
Parts sales		70,769			10,337			—			81,106
Services revenues		18,231			3,276			—			21,507
Other		46,851			10,577			—			57,428
Total cost of revenues		623,608			118,866			—			742,474
Gross profit (loss):
Equipment rentals		165,113			31,026			—			196,139
New equipment sales		33,446			5,064			—			38,510
Used equipment sales		31,125			7,112			—			38,237
Parts sales		28,244			4,382			—			32,626
Services revenues		33,996			5,789			—			39,785
Other		2,659			(18	)		—			2,641
Gross profit		294,583			53,355			—			347,938
Selling, general and administrative expenses		170,449			36,031			—			206,480
Equity in earnings of guarantor subsidiaries		5,711			—			(5,711	)		—
Gain from sales of property and equipment, net		1,870			416			—			2,286
Income from operations		131,715			17,740			(5,711	)		143,744
Other income (expense):
Interest expense		(40,147	)		(12,206	)		—			(52,353	)
Other, net		1,116			177			—			1,293
Total other expense, net		(39,031	)		(12,029	)		—			(51,060	)
Income before income taxes		92,684			5,711			(5,711	)		92,684
Income tax expense		37,545			—			—			37,545
Net income	$	55,139		$	5,711		$	(5,711	)	$	55,139

CONDENSED CONSOLIDATING STATEMENT OF INCOME

	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	280,700		$	58,235		$	—		$	338,935
New equipment sales		251,911			42,857			—			294,768
Used equipment sales		119,351			22,209			—			141,560
Parts sales		88,994			14,180			—			103,174
Services revenues		49,022			7,672			—			56,694
Other		43,341			9,284			—			52,625
Total revenues		833,319			154,437			—			987,756
Cost of revenues:
Rental depreciation		100,627			21,321			—			121,948
Rental expense		45,186			10,152			—			55,338
New equipment sales		224,051			38,836			—			262,887
Used equipment sales		84,881			15,812			—			100,693
Parts sales		64,167			10,074			—			74,241
Services revenues		18,272			2,762			—			21,034
Other		40,298			9,481			—			49,779
Total cost of revenues		577,482			108,438			—			685,920
Gross profit (loss):
Equipment rentals		134,887			26,762			—			161,649
New equipment sales		27,860			4,021			—			31,881
Used equipment sales		34,470			6,397			—			40,867
Parts sales		24,827			4,106			—			28,933
Services revenues		30,750			4,910			—			35,660
Other		3,043			(197	)		—			2,846
Gross profit		255,837			45,999			—			301,836
Selling, general and administrative expenses		155,881			33,181			—			189,062
Equity in earnings of guarantor subsidiaries		2,497			—			(2,497	)		—
Gain from sales of property and equipment, net		2,220			329			—			2,549
Income from operations		104,673			13,147			(2,497	)		115,323
Other income (expense):
Interest expense		(40,662	)		(10,742	)		—			(51,404	)
Other, net		1,136			92			—			1,228
Total other expense, net		(39,526	)		(10,650	)		—			(50,176	)
Income before income taxes		65,147			2,497			(2,497	)		65,147
Income tax expense		21,007			—			—			21,007
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140

Condensed Consolidating Statement of Cash Flows

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2015
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	44,305		$	8,428		$	(8,428	)	$	44,305
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		21,443			2,925			—			24,368
Depreciation on rental equipment		135,511			26,578			—			162,089
Amortization of deferred financing costs		1,036			—			—			1,036
Accretion of note discount, net of premium amortization		168			—			—			168
Provision for losses on accounts receivable		3,223			218			—			3,441
Provision for inventory obsolescence		295			—			—			295
Provision for deferred income taxes		30,776			—			—			30,776
Stock-based compensation expense		2,655			—			—			2,655
Gain from sales of property and equipment, net		(2,255	)		(482	)		—			(2,737	)
Gain from sales of rental equipment, net		(27,732	)		(7,402	)		—			(35,134	)
Excess tax deficiency from stock-based awards		(125	)		—			—			(125	)
Equity in earnings of guarantor subsidiaries		(8,428	)		—			8,428			-
Changes in operating assets and liabilities:											-
Receivables, net		9,817			3,749			—			13,566
Inventories, net		(12,168	)		(2,349	)		—			(14,517	)
Prepaid expenses and other assets		(882	)		(26	)		—			(908	)
Accounts payable		13,298			138			—			13,436
Manufacturer flooring plans payable		(31,167	)		—			—			(31,167	)
Accrued expenses payable and other liabilities		(4,604	)		(391	)		—			(4,995	)
Deferred compensation payable		68			—			—			68
Net cash provided by operating activities		175,234			31,386			-			206,620
Cash flows from investing activities:
Purchases of property and equipment		(23,989	)		(2,808	)		—			(26,797	)
Purchases of rental equipment		(143,840	)		(34,932	)		—			(178,772	)
Proceeds from sales of property and equipment		3,738			551			—			4,289
Proceeds from sales of rental equipment		80,093			19,428			—			99,521
Investment in subsidiaries		13,426			—			(13,426	)		-
Net cash used in investing activities		(70,572	)		(17,761	)		(13,426	)		(101,759	)
Cash flows from financing activities:
Purchases of treasury stock		(470	)		—			—			(470	)
Dividends paid		(37,107	)		(7	)		—			(37,114	)
Borrowing on senior secured credit facility		982,961			—			—			982,961
Payments on senior secured credit facility		(1,058,023	)		—			—			(1,058,023	)
Payments of deferred financing cost		(725	)		—			—			(725	)
Payments on capital lease obligations		—			(192	)		—			(192	)
Capital contributions		—			(13,426	)		13,426			-
Net cash used in financing activities		(113,364	)		(13,625	)		13,426			(113,563	)
Net decrease in cash		(8,702	)		-			-			(8,702	)
Cash, beginning of year		15,861			—			—			15,861
Cash, end of year	$	7,159		$	-		$	-		$	7,159

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2014
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	55,139		$	5,711		$	(5,711	)	$	55,139
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		18,025			2,434			—			20,459
Depreciation on rental equipment		122,763			23,292			—			146,055
Amortization of deferred financing costs		934			—			—			934
Accretion of note discount, net of premium amortization		168			—			—			168
Provision for losses on accounts receivable		2,428			431			—			2,859
Provision for inventory obsolescence		159			—			—			159
Provision for deferred income taxes		36,819			—			—			36,819
Stock-based compensation expense		2,598			—			—			2,598
Gain from sales of property and equipment, net		(1,870	)		(416	)		—			(2,286	)
Gain from sales of rental equipment, net		(28,750	)		(7,019	)		—			(35,769	)
Excess tax benefit from stock-based awards		(24	)		—			—			(24	)
Equity in earnings of guarantor subsidiaries		(5,711	)		—			5,711			—
Changes in operating assets and liabilities:
Receivables, net		(25,100	)		(10,124	)		—			(35,224	)
Inventories, net		(61,693	)		(5,030	)		—			(66,723	)
Prepaid expenses and other assets		(3,174	)		52			—			(3,122	)
Accounts payable		(10,126	)		(4,312	)		—			(14,438	)
Manufacturer flooring plans payable		44,538			—			—			44,538
Accrued expenses payable and other liabilities		7,437			(1,327	)		—			6,110
Deferred compensation payable		66			—			—			66
Net cash provided by operating activities		154,626			3,692			—			158,318
Cash flows from investing activities:
Purchases of property and equipment		(30,849	)		(2,386	)		—			(33,235	)
Purchases of rental equipment		(299,387	)		(69,104	)		—			(368,491	)
Proceeds from sales of property and equipment		2,241			1,416			—			3,657
Proceeds from sales of rental equipment		79,991			21,435			—			101,426
Investment in subsidiaries		(45,126	)		—			45,126			—
Net cash used in investing activities		(293,130	)		(48,639	)		45,126			(296,643	)
Cash flows from financing activities:
Purchases of treasury stock		(1,467	)		—			—			(1,467	)
Dividends paid		(18,325	)		—			—			(18,325	)
Borrowing on senior secured credit facility		1,235,630			—			—			1,235,630
Payments on senior secured credit facility		(1,078,171	)		—			—			(1,078,171	)
Payments of deferred financing cost		(909	)		—			—			(909	)
Payments on capital lease obligations		—			(179	)		—			(179	)
Capital contributions		—			45,126			(45,126	)		—
Net cash provided by financing activities		136,758			44,947			(45,126	)		136,579
Net decrease in cash		(1,746	)		—			—			(1,746	)
Cash, beginning of year		17,607			—			—			17,607
Cash, end of year	$	15,861		$	—		$	—		$	15,861

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income	$	44,140		$	2,497		$	(2,497	)	$	44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization on property and equipment		14,871			2,084			—			16,955
Depreciation on rental equipment		100,627			21,321			—			121,948
Amortization of deferred financing costs		1,094			—			—			1,094
Accretion of note discount, net of premium amortization		231			—			—			231
Provision for losses on accounts receivable		2,568			626			—			3,194
Provision for inventory obsolescence		220			—			—			220
Provision for deferred income taxes		17,009			—			—			17,009
Stock-based compensation expense		2,618			—			—			2,618
Gain from sales of property and equipment, net		(2,220	)		(329	)		—			(2,549	)
Gain from sales of rental equipment, net		(32,235	)		(6,340	)		—			(38,575	)
Tax deficiency from stock-based awards		(307	)		—			—			(307	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		877			—			—			877
Equity in earnings of guarantor subsidiaries		(2,497	)		—			2,497			—
Changes in operating assets and liabilities:
Receivables, net		8,252			(1,749	)		—			6,503
Inventories, net		(62,300	)		(5,454	)		—			(67,754	)
Prepaid expenses and other assets		(744	)		(71	)		—			(815	)
Accounts payable		26,000			5,659			—			31,659
Manufacturer flooring plans payable		(1,327	)		(450	)		—			(1,777	)
Accrued expenses payable and other liabilities		3,916			—			—			3,916
Deferred compensation payable		65			—			—			65
Net cash provided by operating activities		120,858			17,794			—			138,652
Cash flows from investing activities:
Purchases of property and equipment		(26,576	)		(2,903	)		—			(29,479	)
Purchases of rental equipment		(229,952	)		(37,513	)		—			(267,465	)
Proceeds from sales of property and equipment		2,363			396			—			2,759
Proceeds from sales of rental equipment		95,378			19,217			—			114,595
Investment in subsidiaries		(3,201	)		—			3,201			—
Net cash used in investing activities		(161,988	)		(20,803	)		3,201			(179,590	)
Cash flows from financing activities:
Excess tax benefit from stock-based awards		307			—			—			307
Purchases of treasury stock		(890	)		—			—			(890	)
Dividends paid		(832	)		(23	)		—			(855	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Borrowing on senior secured credit facility		1,058,990			—			—			1,058,990
Payments on senior secured credit facility		(1,114,249	)		—			—			(1,114,249	)
Payments of deferred financing cost		(733	)		—			—			(733	)
Payments on capital lease obligations		—			(169	)		—			(169	)
Capital contributions		—			3,201			(3,201	)		—
Net cash provided by financing activities		49,843			3,009			(3,201	)		49,651
Net increase in cash		8,713			—			—			8,713
Cash, beginning of year		8,894			—			—			8,894
Cash, end of year	$	17,607		$	—		$	—		$	17,607

Summary of Significant Accounting Policies - Additional Information (Detail)				12 Months Ended
	Oct. 01, 2015 USD ($)	Oct. 01, 2014 USD ($)	Oct. 01, 2013 USD ($)	Dec. 31, 2015 USD ($) Segment Branch Manufacturer $ / shares shares	Dec. 31, 2014 USD ($) Branch shares	Dec. 31, 2013 USD ($) Branch shares
Summary Of Significant Accounting Policy [Line Items]
Salvage value				25.00%
Impairment loss related to property and equipment				$ 0	$ 0	$ 0
Number of operating segments \| Segment				6
Minimum percentage of likelihood that fair value of goodwill more than carrying value				50.00%
Goodwill impairment	$ 0	$ 0	$ 0
Number of branches closed \| Branch				0	0	1
Workers' compensation, general liability and automobile liability				$ 5,000,000	$ 4,400,000
Health insurance reserves				1,400,000	1,200,000
Advertising costs				$ 1,800,000	1,300,000	$ 600,000
Recognized income tax provisions				50.00%
Transfer of financial assets				$ 0	0
Transfer of financial liabilities				$ 0	$ 0
No. of manufacturers \| Manufacturer				3
Restricted common shares, percentage				0.80%
Stock-Based incentive compensation plan \| shares				3,304,449
Issue of shares of non-vested period				3 years
Unrecognized compensation expense related to non-vested stock				$ 5,000,000
Expected non-vested stock recognized over a weighted-average period				2 years 6 months
Excess Tax benefit from stock compensation				$ 800,000
Stock options, granted \| shares				0	0	0
Unrecognized compensation expense related to stock option awards				$ 0
Compensation expense				$ 2,655,000	$ 2,598,000	$ 2,618,000
Closing price of common stock \| $ / shares				$ 17.48
Grant date fair value \| $ / shares				$ 7.00
Deferred financing costs				$ 4,353,000	4,664,000
Unsecured Debt [Member]
Summary Of Significant Accounting Policy [Line Items]
Deferred financing costs				1,800,000
Stock Options [Member]
Summary Of Significant Accounting Policy [Line Items]
Compensation expense				$ 0	$ 0	$ 0
Rental and Sales Equipment Manufacturers [Member] \| Property, Plant and Equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Rental and sales equipment				48.00%
Cranes and Aerial Work Platform [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life				10 years
Earthmoving Equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life				5 years
Industrial Lift Trucks [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life				7 years
Attachments and Other Equipment [Member]
Summary Of Significant Accounting Policy [Line Items]
Estimated useful life				3 years

Summary of Significant Accounting Policies - Estimated Useful Lives of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2015
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	39 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years

Summary of Significant Accounting Policies - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)	$ 62,433	$ 93,600
Senior unsecured notes with interest computed at 7.0%(1) (Level 1)	628,882	628,714	$ 628,546
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	1,907	2,099
Letter of credit (Level 3)	7,200	7,200
Level 3 [Member] \| Carrying Amount [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)	62,433	93,600
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	1,907	2,099
Level 3 [Member] \| Fair Value [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Manufacturer flooring plans payable with interest computed at 5.00% (Level 3)	54,710	82,021
Capital leases payable with interest computed at 5.929% to 9.55% (Level 3)	1,329	1,495
Letter of credit (Level 3)	145	130
Level 1 [Member] \| Carrying Amount [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0%(1) (Level 1)	628,882	628,714
Level 1 [Member] \| Fair Value [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior unsecured notes with interest computed at 7.0%(1) (Level 1)	$ 617,400	$ 648,113

Summary of Significant Accounting Policies - Estimated Incremental Borrowing Rates for Similar Types of Borrowing Arrangements (Parenthetical) (Detail)	Dec. 31, 2015	Dec. 31, 2014
Level 3 [Member] \| Carrying Amount [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.00%	5.25%
Capital lease payable, interest rate, minimum	5.929%	5.929%
Capital lease payable interest rate, maximum	9.55%	9.55%
Level 3 [Member] \| Fair Value [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Manufacturer flooring plans payable, interest rate	5.00%	5.25%
Capital lease payable, interest rate, minimum	5.929%	5.929%
Capital lease payable interest rate, maximum	9.55%	9.55%
Level 1 [Member] \| Carrying Amount [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior unsecured notes, interest rate	7.00%	7.00%
Level 1 [Member] \| Fair Value [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Senior unsecured notes, interest rate	7.00%	7.00%

Summary of Significant Accounting Policies - Summary of Computation of Basic and Diluted Net Income Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Basic net income per share:
Net income	$ 11,967	$ 14,772	$ 11,480	$ 6,086	$ 16,677	$ 15,300	$ 15,726	$ 7,436	$ 44,305	$ 55,139	$ 44,140
Weighted average number of common shares outstanding									35,272	35,159	35,041
Net income per common share - basic	$ 0.34	$ 0.42	$ 0.33	$ 0.17	$ 0.47	$ 0.43	$ 0.45	$ 0.21	$ 1.26	$ 1.57	$ 1.26
Diluted net income per share:
Net income	$ 11,967	$ 14,772	$ 11,480	$ 6,086	$ 16,677	$ 15,300	$ 15,726	$ 7,436	$ 44,305	$ 55,139	$ 44,140
Weighted average number of common shares outstanding									35,272	35,159	35,041
Effect of dilutive securities:
Weighted average number of common shares outstanding — diluted									35,343	35,249	35,146
Net income per common share — diluted	$ 0.34	$ 0.42	$ 0.33	$ 0.17	$ 0.47	$ 0.43	$ 0.45	$ 0.21	$ 1.25	$ 1.56	$ 1.26
Stock Options [Member]
Effect of dilutive securities:
Effect of dilutive stock options and non-vested stock									14	23	18
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive									14
Non-vested restricted stock [Member]
Effect of dilutive securities:
Effect of dilutive stock options and non-vested stock									57	67	87
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive									8	1	1

Summary of Significant Accounting Policies - Schedule of Non-Vested Stock Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Nonvested stock, beginning balance, Number of Shares	148,398	187,867
Granted, Number of Shares	291,529	76,427
Vested, Number of Shares	(106,342)	(109,237)
Forfeited, Number of Shares	(11,230)	(6,659)
Nonvested stock, ending balance, Number of Shares	322,355	148,398
Nonvested stock, beginning balance, Weighted Average Grant Date Fair Value	$ 27.11	$ 18.21
Granted, Weighted Average Grant Date Fair Value	17.34	36.69
Vested, Weighted Average Grant Date Fair Value	22.24	18.70
Forfeited, Weighted Average Grant Date Fair Value	26.48	23.88
Nonvested stock, ending balance, Weighted Average Grant Date Fair Value	$ 19.90	$ 27.11

Summary of Significant Accounting Policies - Schedule of Compensation Expense Related to Non-Vested Stock (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Compensation expense	$ 2,655	$ 2,598	$ 2,618

Summary of Significant Accounting Policies - Schedule of Share Based Compensation Stock Options Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Options, Outstanding, Number of Shares, Beginning Balance	51,000	51,000
Stock Options, Granted, Number of Shares	0	0	0
Stock Options, Outstanding, Number of Shares, Ending Balance	51,000	51,000	51,000
Stock Options, Exercisable, Number of Shares	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 17.80	$ 17.80
Stock Options, Outstanding, Weighted Average Exercise Price, Ending Balance	17.80	$ 17.80	$ 17.80
Stock Options, Exercisable, Weighted Average Exercise Price	$ 17.80
Stock Options, Outstanding, Weighted Average Contractual Life In Years	6 months	1 year 6 months
Stock Options, Exercisable, Weighted Average Contractual Life In Years	6 months

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

Receivables - Summary of Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Trade receivables	$ 145,418	$ 158,400
Unbilled rental revenue	5,363	5,772
Income tax receivables	1,273	3,434
Other	3	17
Total receivables	152,057	167,623
Less allowance for doubtful accounts	(4,729)	(3,288)
Total receivables, net	$ 147,328	$ 164,335

Inventories - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Total inventories, net	$ 96,818	$ 133,987
New Equipment Sales [Member]
Inventory [Line Items]
Total inventories, net	72,064	108,891
Used Equipment Sales [Member]
Inventory [Line Items]
Total inventories, net	5,301	5,772
Parts, Supplies and Other [Member]
Inventory [Line Items]
Total inventories, net	$ 19,453	$ 19,324

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Net of reserves for inventory obsolescence	$ 934	$ 647

Property and Equipment - Summary of Net Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 217,955	$ 198,284
Less accumulated depreciation and amortization	(107,170)	(88,376)
Total net property and equipment	110,785	109,908
Land [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	7,054	7,368
Transportation Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	82,768	67,268
Building and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	54,094	53,021
Office and Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	53,413	51,542
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	14,707	12,628
Property under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	3,217	3,217
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 2,702	$ 3,240

Property and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation and amortization of property and equipment	$ 24.4	$ 20.5	$ 17.0
Computer software costs	3.8	7.6
Computer software, amortization	3.8	3.8
Office and Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Interest costs capitalized	0.6	0.6
Capitalized costs	$ 26.9	$ 26.9

Manufacturer Flooring Plans Payable - Additional Information (Detail) - Manufacturer Flooring Plans Payable [Member]	Dec. 31, 2015
Schedule Of Long Term Debt [Line Items]
Debt instrument interest rate, minimum	0.00%
Debt instrument interest rate, maximum	3.50%

Manufacturer Flooring Plans Payable - Maturities of Manufacturer Flooring Plans Payable (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Long Term Debt [Line Items]
Total	$ 62,433	$ 93,600
Manufacturer Flooring Plans Payable [Member]
Schedule Of Long Term Debt [Line Items]
2016	40,000
2017	21,905
2018	528
Total	$ 62,433

Accrued Expenses Payable and Other Liabilities - Accrued Expenses Payable and Other Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts Payable And Accrued Liabilities Current And Noncurrent [Abstract]
Payroll and related liabilities	$ 18,250	$ 23,663
Sales, use and property taxes	8,366	7,722
Accrued interest	15,284	15,329
Accrued insurance	4,534	3,931
Deferred revenue	5,556	5,195
Other	3,561	4,708
Total accrued expenses payable and other liabilities	$ 55,551	$ 60,548

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

Senior Unsecured Notes - Reconciliation of Senior Unsecured Notes to Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Senior unsecured notes, beginning balance	$ 628,714	$ 628,546
Accretion of discount	1,055	1,055
Amortization of note premium	(887)	(887)
Senior unsecured notes, ending balance	$ 628,882	$ 628,714

Senior Secured Credit Facility - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 18, 2016	Feb. 05, 2015	Dec. 31, 2014	May 21, 2014	May 20, 2014
Debt Instrument [Line Items]
Unused commitment fee margin percentage	0.375%
Payment of dividends and/or stock repurchases or redemptions	$ 75,000,000
Weighted average interest rate on the senior secured credit facility	2.60%
Outstanding letters of credit	$ 7,200,000			$ 7,200,000
Basis points added to U S prime rate	1.00%
Basis points added to LIBOR	2.00%
Subsequent Event [Member]
Debt Instrument [Line Items]
Outstanding letters of credit		$ 7,700,000
Non-vested Restricted Stock [Member]
Debt Instrument [Line Items]
Payment of special cash dividend per share previously declared by the Company	$ 7.00
Maximum [Member]
Debt Instrument [Line Items]
Unused commitment fee margin percentage	0.50%
Index rate plus an applicable margin Percentage	1.25%
Maximum [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
LIBOR plus an applicable margin Percentage	2.25%
Minimum [Member]
Debt Instrument [Line Items]
Unused commitment fee margin percentage	0.25%
Index rate plus an applicable margin Percentage	0.75%
Minimum [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
LIBOR plus an applicable margin Percentage	1.75%
Letter of Credit [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit	2.25%
Letter of Credit [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Margin rate lowered in applicable to Letter of Credit	1.75%
General Electric Capital Corporation [Member] \| Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders	$ 602,500,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders			$ 402,500,000
Uncommitted incremental revolving capacity					$ 150,000,000	$ 130,000,000
Debt instrument maturity date description	Extends the maturity date of the Credit Facility from February 29, 2017 to May 21, 2019
Available borrowings under our senior secured credit facility	$ 410,400,000
Debt instrument prime rate plus	3.50%
Credit facility interest rate description	the interest rate on the Credit Facility was based on a 3.50% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points.
Revolving Credit Facility [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Available borrowings under our senior secured credit facility		$ 419,000,000
Amended and Restated Credit Agreement [Member]
Debt Instrument [Line Items]
Existing credit facility with its lenders			$ 602,500,000

Capital Lease Obligations - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015 Lease_Agreement
Capital Lease Obligations [Line Items]
Number of capital lease obligations	2
Capital Lease Obligations One [Member]
Capital Lease Obligations [Line Items]
Capital lease obligations expiring	2022
Capital Lease Obligations Two [Member]
Capital Lease Obligations [Line Items]
Capital lease obligations expiring	2029

Capital Lease Obligations - Future Minimum Capital Lease Payments (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Capital Leases Future Minimum Payments Net Present Value [Abstract]
2016	$ 333
2017	333
2018	333
2019	333
2020	333
Thereafter	963
Total minimum lease payments	2,628
Less: amount representing interest	(721)
Present value of minimum lease payments	$ 1,907	$ 2,099

Income Taxes - Income Tax Provision (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
U.S. Federal, Current	$ 85	$ 576	$ 1,262
U.S. Federal, Deferred	25,206	30,753	16,306
U.S. Federal, Total	25,291	31,329	17,568
State, Current	634	151	1,860
State, Deferred	5,446	6,065	1,579
State, Total	6,080	6,216	3,439
Current, Total	719	727	3,122
Deferred, Total	30,652	36,818	17,885
Total	$ 31,371	$ 37,545	$ 21,007

Income Taxes - Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Accounts receivable	$ 1,808	$ 1,246
Inventories	364	252
Net operating losses	25,881	11,978
AMT and tax credits	3,432	3,210
Sec 263A costs	1,082	1,491
Accrued liabilities	4,419	4,279
Deferred compensation	1,345	2,089
Accrued interest	633	606
Stock-based compensation	521	304
Goodwill and intangible assets	1,359	2,659
Other assets	247	91
Deferred tax assets, Total	41,091	28,205
Deferred tax liabilities:
Property and equipment	(195,349)	(151,703)
Investments	(1,628)	(1,612)
Deferred tax liabilities, Total	(196,977)	(153,315)
Net deferred tax liabilities	$ (155,886)	$ (125,110)

Income Taxes - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2015 USD ($)
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	35.00%
Federal net operating loss carry forwards	$ 98.0
Expire in varying amounts for federal net operating loss carry forwards	2029 through 2035
Federal alternative minimum tax credit carry forwards	$ 3.0
General business credit carry forwards	$ 0.3
Expire in varying amounts for business credit carry forwards	2026 and 2029
State income tax credits expiration date	2018
State income tax credits carry forward	$ 0.1
Unrecognized tax benefits	$ 0.3

Income Taxes - Actual Income Tax Expense (benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Computed tax at statutory rates	$ 26,487	$ 32,439	$ 22,801
Permanent items - other	953	1,069	716
Permanent items - excess of tax deductible goodwill			(4,673)
State income tax, net of federal tax effect	3,892	4,046	2,651
Increase in uncertain tax positions	39	(9)	(488)
Other	0	0	0
Total	$ 31,371	$ 37,545	$ 21,007

Income Taxes - Amounts of Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Gross unrecognized tax benefits at January 1	$ 5,962	$ 5,943
Increases in tax positions taken in prior years	73	42
Increases in tax positions taken in current year	0	0
Decreases for tax positions taken in current year	0	0
Lapse in statute of limitations		(23)
Gross unrecognized tax benefits at December 31	$ 6,035	$ 5,962

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jan. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Feb. 18, 2016
Commitments And Contingencies Disclosure [Line Items]
Rent expense on property leases and equipment leases		$ 15.5	$ 13.0	$ 12.4
Outstanding letters of credit		$ 7.2	$ 7.2
Subsequent Event [Member]
Commitments And Contingencies Disclosure [Line Items]
Outstanding letters of credit					$ 7.7
Letter of Credit [Member]
Commitments And Contingencies Disclosure [Line Items]
Expiration date of letter of credit		Jan. 31, 2016
Renewed letter of credit		$ 7.2
Expiration date of renewed letter of credit		January 2017
Line of credit expiry period		1 year
Letter of Credit [Member] \| Subsequent Event [Member]
Commitments And Contingencies Disclosure [Line Items]
Expiration date of letter of credit	Jan. 31, 2017
Line of credit expiry period	1 year
Additional letter of credit	$ 0.5

Commitments and Contingencies - Future Minimum Operating Lease Payments (Detail) $ in Thousands	Dec. 31, 2015 USD ($)
Operating Leases Future Minimum Payments Due [Abstract]
2016	$ 13,717
2017	14,245
2018	12,748
2019	10,633
2020	10,307
Thereafter	73,361
Total	$ 135,011

Employee Benefit Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compensation And Retirement Disclosure [Abstract]
Amount of contributions in profit - sharing plan net of employee forfeitures	$ 2.2	$ 1.7	$ 1.7

Deferred Compensation Plans - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($) CompensationPlan
Postemployment Benefits [Abstract]
Number of deferred compensation plan \| CompensationPlan		1
Effective rate	3.25%
Aggregate deferred compensation payable	$ 2,174	$ 2,106
Accrued interest	$ 1,600	$ 1,600

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
T & J partnership [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
Lease payments	$ 0.2	$ 0.2	$ 0.2
T & J partnership [Member] \| John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
Gulf Wide Aviation [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity			62.50%
Payments in respect of charter cost			$ 0.2
Gulf Wide Aviation [Member] \| John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity			25.00%
Gulf Wide Aviation [Member] \| John M Engquist Sister [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity			12.50%
Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transaction [Line Items]
Commissions paid	$ 0.9	0.8	$ 0.7
Perkins-McKenzie Insurance Agency Inc. [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	30.00%
Perkins-McKenzie Insurance Agency Inc. [Member] \| John M. Engquist Mother [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	12.00%
Perkins-McKenzie Insurance Agency Inc. [Member] \| John M Engquist Sister [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	6.00%
B-C Equipment Sales Inc [Member] \| John M. Engquist [Member]
Related Party Transaction [Line Items]
Percentage of ownership interest in equity	50.00%
Products and services purchased	$ 0.2	0.2	0.2
Sales to related party	$ 0.1	$ 0.1	$ 0.2

Summarized Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Financial Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 273,208	$ 276,853	$ 262,360	$ 227,410	$ 297,761	$ 275,044	$ 280,378	$ 237,229	$ 1,039,831	$ 1,090,412	$ 987,756
Income from operations	33,477	38,472	32,962	23,332	41,218	39,993	37,942	24,591	128,243	143,744	115,323
Income before provision for income taxes	20,502	25,492	19,441	10,241	27,958	27,115	25,364	12,247	75,676	92,684	65,147
Net income	$ 11,967	$ 14,772	$ 11,480	$ 6,086	$ 16,677	$ 15,300	$ 15,726	$ 7,436	$ 44,305	$ 55,139	$ 44,140
Basic net income per common share	$ 0.34	$ 0.42	$ 0.33	$ 0.17	$ 0.47	$ 0.43	$ 0.45	$ 0.21	$ 1.26	$ 1.57	$ 1.26
Diluted net income per common share	$ 0.34	$ 0.42	$ 0.33	$ 0.17	$ 0.47	$ 0.43	$ 0.45	$ 0.21	$ 1.25	$ 1.56	$ 1.26

- Definition

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

+ References + Details

- Definition

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

+ References + Details

Segment Information - Additional Information (Detail)	12 Months Ended
Segment Information - Additional Information (Detail)	Dec. 31, 2015 Segment Customer	Dec. 31, 2014 Customer	Dec. 31, 2013 Customer
Segment Reporting [Abstract]
Number of reportable segment \| Segment	5
Sales to international customers	0.60%	0.30%	1.20%
Customer accounted for more than 10% of revenue \| Customer	0	0	0

Segment Information - Information about Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Revenues:
Revenues	$ 273,208	$ 276,853	$ 262,360	$ 227,410	$ 297,761	$ 275,044	$ 280,378	$ 237,229	$ 1,039,831	$ 1,090,412	$ 987,756
Segment Gross Profit:
Total gross profit									345,732	347,938	301,836
Segment identified assets:
Total assets	1,301,087				1,358,804				1,301,087	1,358,804
Equipment Rentals [Member]
Segment Revenues:
Revenues									443,024	404,110	338,935
Segment Gross Profit:
Total gross profit									208,985	196,139	161,649
New Equipment Sales [Member]
Segment Revenues:
Revenues									238,172	328,036	294,768
Segment Gross Profit:
Total gross profit									25,937	38,510	31,881
Used Equipment Sales [Member]
Segment Revenues:
Revenues									118,338	123,173	141,560
Segment Gross Profit:
Total gross profit									37,000	38,237	40,867
Parts Sales [Member]
Segment Revenues:
Revenues									111,133	113,732	103,174
Segment Gross Profit:
Total gross profit									30,303	32,626	28,933
Services Revenues [Member]
Segment Revenues:
Revenues									63,954	61,292	56,694
Segment Gross Profit:
Total gross profit									42,261	39,785	35,660
Operating Segments [Member]
Segment Revenues:
Revenues									974,621	1,030,343	935,131
Segment Gross Profit:
Total gross profit									344,486	345,297	298,990
Segment identified assets:
Total assets	990,211				1,023,694				990,211	1,023,694
Operating Segments [Member] \| Equipment Rentals [Member]
Segment Revenues:
Revenues									443,024	404,110	338,935
Segment Gross Profit:
Total gross profit									208,985	196,139	161,649
Segment identified assets:
Total assets	893,393				889,706				893,393	889,706
Operating Segments [Member] \| New Equipment Sales [Member]
Segment Revenues:
Revenues									238,172	328,036	294,768
Segment Gross Profit:
Total gross profit									25,937	38,510	31,881
Operating Segments [Member] \| Used Equipment Sales [Member]
Segment Revenues:
Revenues									118,338	123,173	141,560
Segment Gross Profit:
Total gross profit									37,000	38,237	40,867
Segment identified assets:
Total assets	77,365				114,664				77,365	114,664
Operating Segments [Member] \| Parts Sales [Member]
Segment Revenues:
Revenues									111,133	113,732	103,174
Segment Gross Profit:
Total gross profit									30,303	32,626	28,933
Operating Segments [Member] \| Services Revenues [Member]
Segment Revenues:
Revenues									63,954	61,292	56,694
Segment Gross Profit:
Total gross profit									42,261	39,785	35,660
Operating Segments [Member] \| Parts and Services [Member]
Segment identified assets:
Total assets	19,453				19,324				19,453	19,324
Non-Segmented [Member]
Segment Revenues:
Revenues									65,210	60,069	52,625
Segment Gross Profit:
Total gross profit									1,246	2,641	$ 2,846
Segment identified assets:
Total assets	$ 310,876				$ 335,110				$ 310,876	$ 335,110

Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Assets:
Cash	$ 7,159	$ 15,861	$ 17,607	$ 8,894
Receivables, net	147,328	164,335
Inventories, net	96,818	133,987
Prepaid expenses and other assets	10,054	9,146
Rental equipment, net	893,393	889,706
Property and equipment, net	110,785	109,908
Deferred financing costs	4,353	4,664
Goodwill	31,197	31,197
Total assets	1,301,087	1,358,804
Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	184,857	259,919
Accounts payable	66,777	53,341
Manufacturer flooring plans payable	62,433	93,600
Dividends payable	32
Accrued expenses payable and other liabilities	55,551	60,548
Senior unsecured notes	628,882	628,714	628,546
Capital leases payable	1,907	2,099
Deferred income taxes	155,886	125,110
Deferred compensation payable	2,174	2,106
Total liabilities	1,158,499	1,225,437
Stockholders’ equity	142,588	133,367	94,812	48,636
Total liabilities and stockholders’ equity	1,301,087	1,358,804
H & E Equipment Services [Member]
Assets:
Cash	7,159	15,861	$ 17,607	$ 8,894
Receivables, net	124,157	137,197
Inventories, net	88,831	123,410
Prepaid expenses and other assets	9,909	9,027
Rental equipment, net	750,773	748,353
Property and equipment, net	99,342	98,279
Deferred financing costs	4,353	4,664
Investment in guarantor subsidiaries	211,542	216,540
Goodwill	1,671	1,671
Total assets	1,297,737	1,355,002
Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	184,857	259,919
Accounts payable	63,959	50,661
Manufacturer flooring plans payable	62,433	93,600
Dividends payable	62	23
Accrued expenses payable and other liabilities	56,896	61,502
Senior unsecured notes	628,882	628,714
Deferred income taxes	155,886	125,110
Deferred compensation payable	2,174	2,106
Total liabilities	1,155,149	1,221,635
Stockholders’ equity	142,588	133,367
Total liabilities and stockholders’ equity	1,297,737	1,355,002
Guarantor Subsidiaries [Member]
Assets:
Receivables, net	23,171	27,138
Inventories, net	7,987	10,577
Prepaid expenses and other assets	145	119
Rental equipment, net	142,620	141,353
Property and equipment, net	11,443	11,629
Goodwill	29,526	29,526
Total assets	214,892	220,342
Liabilities and Stockholders’ Equity:
Accounts payable	2,818	2,680
Dividends payable	(30)	(23)
Accrued expenses payable and other liabilities	(1,345)	(954)
Capital leases payable	1,907	2,099
Total liabilities	3,350	3,802
Stockholders’ equity	211,542	216,540
Total liabilities and stockholders’ equity	214,892	220,342
Elimination [Member]
Assets:
Investment in guarantor subsidiaries	(211,542)	(216,540)
Total assets	(211,542)	(216,540)
Liabilities and Stockholders’ Equity:
Stockholders’ equity	(211,542)	(216,540)
Total liabilities and stockholders’ equity	$ (211,542)	$ (216,540)

Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Revenues	$ 273,208	$ 276,853	$ 262,360	$ 227,410	$ 297,761	$ 275,044	$ 280,378	$ 237,229	$ 1,039,831	$ 1,090,412	$ 987,756
Services revenues									63,954	61,292	56,694
Other									65,210	60,069	52,625
Cost of revenues:
Cost of revenues									694,099	742,474	685,920
Services revenues									21,693	21,507	21,034
Other									63,964	57,428	49,779
Gross profit (loss):
Gross profit									345,732	347,938	301,836
Selling, general and administrative expenses									220,226	206,480	189,062
Gain from sales of property and equipment, net									2,737	2,286	2,549
Income from operations	33,477	38,472	32,962	23,332	41,218	39,993	37,942	24,591	128,243	143,744	115,323
Other income (expense):
Interest expense									(54,030)	(52,353)	(51,404)
Other, net									1,463	1,293	1,228
Total other expense, net									(52,567)	(51,060)	(50,176)
Income before provision for income taxes	20,502	25,492	19,441	10,241	27,958	27,115	25,364	12,247	75,676	92,684	65,147
Income tax expense									31,371	37,545	21,007
Net income	$ 11,967	$ 14,772	$ 11,480	$ 6,086	$ 16,677	$ 15,300	$ 15,726	$ 7,436	44,305	55,139	44,140
Elimination [Member]
Gross profit (loss):
Equity in earnings of guarantor subsidiaries									(8,428)	(5,711)	(2,497)
Income from operations									(8,428)	(5,711)	(2,497)
Other income (expense):
Income before provision for income taxes									(8,428)	(5,711)	(2,497)
Net income									(8,428)	(5,711)	(2,497)
Other [Member]
Gross profit (loss):
Gross profit									1,246	2,641	2,846
Rental Depreciation [Member]
Cost of revenues:
Cost of revenues									162,089	146,055	121,948
Rental Expense [Member]
Cost of revenues:
Cost of revenues									71,950	61,916	55,338
H & E Equipment Services [Member]
Revenues:
Revenues									880,027	918,191	833,319
Services revenues									54,483	52,227	49,022
Other									53,051	49,510	43,341
Cost of revenues:
Cost of revenues									592,803	623,608	577,482
Services revenues									18,689	18,231	18,272
Other									51,763	46,851	40,298
Gross profit (loss):
Gross profit									287,224	294,583	255,837
Selling, general and administrative expenses									183,235	170,449	155,881
Equity in earnings of guarantor subsidiaries									8,428	5,711	2,497
Gain from sales of property and equipment, net									2,255	1,870	2,220
Income from operations									114,672	131,715	104,673
Other income (expense):
Interest expense									(40,303)	(40,147)	(40,662)
Other, net									1,307	1,116	1,136
Total other expense, net									(38,996)	(39,031)	(39,526)
Income before provision for income taxes									75,676	92,684	65,147
Income tax expense									31,371	37,545	21,007
Net income									44,305	55,139	44,140
H & E Equipment Services [Member] \| Other [Member]
Gross profit (loss):
Gross profit									1,288	2,659	3,043
H & E Equipment Services [Member] \| Rental Depreciation [Member]
Cost of revenues:
Cost of revenues									135,511	122,763	100,627
H & E Equipment Services [Member] \| Rental Expense [Member]
Cost of revenues:
Cost of revenues									59,384	50,832	45,186
Guarantor Subsidiaries [Member]
Revenues:
Revenues									159,804	172,221	154,437
Services revenues									9,471	9,065	7,672
Other									12,159	10,559	9,284
Cost of revenues:
Cost of revenues									101,296	118,866	108,438
Services revenues									3,004	3,276	2,762
Other									12,201	10,577	9,481
Gross profit (loss):
Gross profit									58,508	53,355	45,999
Selling, general and administrative expenses									36,991	36,031	33,181
Gain from sales of property and equipment, net									482	416	329
Income from operations									21,999	17,740	13,147
Other income (expense):
Interest expense									(13,727)	(12,206)	(10,742)
Other, net									156	177	92
Total other expense, net									(13,571)	(12,029)	(10,650)
Income before provision for income taxes									8,428	5,711	2,497
Net income									8,428	5,711	2,497
Guarantor Subsidiaries [Member] \| Other [Member]
Gross profit (loss):
Gross profit									(42)	(18)	(197)
Guarantor Subsidiaries [Member] \| Rental Depreciation [Member]
Cost of revenues:
Cost of revenues									26,578	23,292	21,321
Guarantor Subsidiaries [Member] \| Rental Expense [Member]
Cost of revenues:
Cost of revenues									12,566	11,084	10,152
Equipment Rentals [Member]
Revenues:
Revenues									443,024	404,110	338,935
Gross profit (loss):
Gross profit									208,985	196,139	161,649
Equipment Rentals [Member] \| H & E Equipment Services [Member]
Revenues:
Revenues									366,160	338,708	280,700
Gross profit (loss):
Gross profit									171,265	165,113	134,887
Equipment Rentals [Member] \| Guarantor Subsidiaries [Member]
Revenues:
Revenues									76,864	65,402	58,235
Gross profit (loss):
Gross profit									37,720	31,026	26,762
New Equipment Sales [Member]
Revenues:
Revenues									238,172	328,036	294,768
Cost of revenues:
Cost of revenues									212,235	289,526	262,887
Gross profit (loss):
Gross profit									25,937	38,510	31,881
New Equipment Sales [Member] \| H & E Equipment Services [Member]
Revenues:
Revenues									213,476	278,869	251,911
Cost of revenues:
Cost of revenues									190,013	245,423	224,051
Gross profit (loss):
Gross profit									23,463	33,446	27,860
New Equipment Sales [Member] \| Guarantor Subsidiaries [Member]
Revenues:
Revenues									24,696	49,167	42,857
Cost of revenues:
Cost of revenues									22,222	44,103	38,836
Gross profit (loss):
Gross profit									2,474	5,064	4,021
Used Equipment Sales [Member]
Revenues:
Revenues									118,338	123,173	141,560
Cost of revenues:
Cost of revenues									81,338	84,936	100,693
Gross profit (loss):
Gross profit									37,000	38,237	40,867
Used Equipment Sales [Member] \| H & E Equipment Services [Member]
Revenues:
Revenues									96,114	99,864	119,351
Cost of revenues:
Cost of revenues									66,888	68,739	84,881
Gross profit (loss):
Gross profit									29,226	31,125	34,470
Used Equipment Sales [Member] \| Guarantor Subsidiaries [Member]
Revenues:
Revenues									22,224	23,309	22,209
Cost of revenues:
Cost of revenues									14,450	16,197	15,812
Gross profit (loss):
Gross profit									7,774	7,112	6,397
Parts Sales [Member]
Revenues:
Revenues									111,133	113,732	103,174
Cost of revenues:
Cost of revenues									80,830	81,106	74,241
Gross profit (loss):
Gross profit									30,303	32,626	28,933
Parts Sales [Member] \| H & E Equipment Services [Member]
Revenues:
Revenues									96,743	99,013	88,994
Cost of revenues:
Cost of revenues									70,555	70,769	64,167
Gross profit (loss):
Gross profit									26,188	28,244	24,827
Parts Sales [Member] \| Guarantor Subsidiaries [Member]
Revenues:
Revenues									14,390	14,719	14,180
Cost of revenues:
Cost of revenues									10,275	10,337	10,074
Gross profit (loss):
Gross profit									4,115	4,382	4,106
Services Revenues [Member]
Revenues:
Revenues									63,954	61,292	56,694
Cost of revenues:
Cost of revenues									21,693	21,507	21,034
Gross profit (loss):
Gross profit									42,261	39,785	35,660
Services Revenues [Member] \| H & E Equipment Services [Member]
Gross profit (loss):
Gross profit									35,794	33,996	30,750
Services Revenues [Member] \| Guarantor Subsidiaries [Member]
Gross profit (loss):
Gross profit									$ 6,467	$ 5,789	$ 4,910

Consolidating Financial Information of Guarantor Subsidiaries - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$ 11,967	$ 14,772	$ 11,480	$ 6,086	$ 16,677	$ 15,300	$ 15,726	$ 7,436	$ 44,305	$ 55,139	$ 44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment									24,368	20,459	16,955
Depreciation on rental equipment									162,089	146,055	121,948
Amortization of deferred financing costs									1,036	934	1,094
Accretion of note discount, net of premium amortization									168	168	231
Provision for losses on accounts receivable									3,441	2,859	3,194
Provision for inventory obsolescence									295	159	220
Provision for deferred income taxes									30,776	36,819	17,009
Stock-based compensation expense									2,655	2,598	2,618
Gain from sales of property and equipment, net									(2,737)	(2,286)	(2,549)
Gain from sales of rental equipment, net									(35,134)	(35,769)	(38,575)
Tax deficiency from stock-based awards									(125)	(24)	(307)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill									0	0	877
Changes in operating assets and liabilities:
Receivables									13,566	(35,224)	6,503
Inventories									(14,517)	(66,723)	(67,754)
Prepaid expenses and other assets									(908)	(3,122)	(815)
Accounts payable									13,436	(14,438)	31,659
Manufacturer flooring plans payable									(31,167)	44,538	(1,777)
Accrued expenses payable and other liabilities									(4,995)	6,110	3,916
Deferred compensation payable									68	66	65
Net cash provided by operating activities									206,620	158,318	138,652
Cash flows from investing activities:
Purchases of property and equipment									(26,797)	(33,235)	(29,479)
Purchases of rental equipment									(178,772)	(368,491)	(267,465)
Proceeds from sales of property and equipment									4,289	3,657	2,759
Proceeds from sales of rental equipment									99,521	101,426	114,595
Net cash used in investing activities									(101,759)	(296,643)	(179,590)
Cash flows from financing activities:
Excess tax benefit from stock-based awards											307
Purchases of treasury stock									(470)	(1,467)	(890)
Dividend paid									(37,114)	(18,325)	(855)
Proceeds from issuance of senior unsecured notes											107,250
Borrowings on senior secured credit facility									982,961	1,235,630	1,058,990
Payments on senior secured credit facility									(1,058,023)	(1,078,171)	(1,114,249)
Payments of deferred financing costs									(725)	(909)	(733)
Payments of capital lease obligations									(192)	(179)	(169)
Net cash provided by (used in) financing activities									(113,563)	136,579	49,651
Net increase (decrease) in cash									(8,702)	(1,746)	8,713
Cash, beginning of year				15,861				17,607	15,861	17,607	8,894
Cash, end of year	7,159				15,861				7,159	15,861	17,607
H & E Equipment Services [Member]
Cash flows from operating activities:
Net income									44,305	55,139	44,140
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment									21,443	18,025	14,871
Depreciation on rental equipment									135,511	122,763	100,627
Amortization of deferred financing costs									1,036	934	1,094
Accretion of note discount, net of premium amortization									168	168	231
Provision for losses on accounts receivable									3,223	2,428	2,568
Provision for inventory obsolescence									295	159	220
Provision for deferred income taxes									30,776	36,819	17,009
Stock-based compensation expense									2,655	2,598	2,618
Gain from sales of property and equipment, net									(2,255)	(1,870)	(2,220)
Gain from sales of rental equipment, net									(27,732)	(28,750)	(32,235)
Tax deficiency from stock-based awards									(125)	(24)	(307)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill											877
Equity in earnings of guarantor subsidiaries									(8,428)	(5,711)	(2,497)
Changes in operating assets and liabilities:
Receivables									9,817	(25,100)	8,252
Inventories									(12,168)	(61,693)	(62,300)
Prepaid expenses and other assets									(882)	(3,174)	(744)
Accounts payable									13,298	(10,126)	26,000
Manufacturer flooring plans payable									(31,167)	44,538	(1,327)
Accrued expenses payable and other liabilities									(4,604)	7,437	3,916
Deferred compensation payable									68	66	65
Net cash provided by operating activities									175,234	154,626	120,858
Cash flows from investing activities:
Purchases of property and equipment									(23,989)	(30,849)	(26,576)
Purchases of rental equipment									(143,840)	(299,387)	(229,952)
Proceeds from sales of property and equipment									3,738	2,241	2,363
Proceeds from sales of rental equipment									80,093	79,991	95,378
Investment in subsidiaries									13,426	(45,126)	(3,201)
Net cash used in investing activities									(70,572)	(293,130)	(161,988)
Cash flows from financing activities:
Excess tax benefit from stock-based awards											307
Purchases of treasury stock									(470)	(1,467)	(890)
Dividend paid									(37,107)	(18,325)	(832)
Proceeds from issuance of senior unsecured notes											107,250
Borrowings on senior secured credit facility									982,961	1,235,630	1,058,990
Payments on senior secured credit facility									(1,058,023)	(1,078,171)	(1,114,249)
Payments of deferred financing costs									(725)	(909)	(733)
Net cash provided by (used in) financing activities									(113,364)	136,758	49,843
Net increase (decrease) in cash									(8,702)	(1,746)	8,713
Cash, beginning of year				$ 15,861				$ 17,607	15,861	17,607	8,894
Cash, end of year	$ 7,159				$ 15,861				7,159	15,861	17,607
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income									8,428	5,711	2,497
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment									2,925	2,434	2,084
Depreciation on rental equipment									26,578	23,292	21,321
Provision for losses on accounts receivable									218	431	626
Gain from sales of property and equipment, net									(482)	(416)	(329)
Gain from sales of rental equipment, net									(7,402)	(7,019)	(6,340)
Changes in operating assets and liabilities:
Receivables									3,749	(10,124)	(1,749)
Inventories									(2,349)	(5,030)	(5,454)
Prepaid expenses and other assets									(26)	52	(71)
Accounts payable									138	(4,312)	5,659
Manufacturer flooring plans payable											(450)
Accrued expenses payable and other liabilities									(391)	(1,327)
Net cash provided by operating activities									31,386	3,692	17,794
Cash flows from investing activities:
Purchases of property and equipment									(2,808)	(2,386)	(2,903)
Purchases of rental equipment									(34,932)	(69,104)	(37,513)
Proceeds from sales of property and equipment									551	1,416	396
Proceeds from sales of rental equipment									19,428	21,435	19,217
Net cash used in investing activities									(17,761)	(48,639)	(20,803)
Cash flows from financing activities:
Dividend paid									(7)		(23)
Payments of capital lease obligations									(192)	(179)	(169)
Capital contributions									(13,426)	45,126	3,201
Net cash provided by (used in) financing activities									(13,625)	44,947	3,009
Elimination [Member]
Cash flows from operating activities:
Net income									(8,428)	(5,711)	(2,497)
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in earnings of guarantor subsidiaries									8,428	5,711	2,497
Cash flows from investing activities:
Investment in subsidiaries									(13,426)	45,126	3,201
Net cash used in investing activities									(13,426)	45,126	3,201
Cash flows from financing activities:
Capital contributions									13,426	(45,126)	(3,201)
Net cash provided by (used in) financing activities									$ 13,426	$ (45,126)	$ (3,201)

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	$ 3,935	$ 4,298	$ 5,211
Additions Charged to Costs and Expenses	3,736	3,018	3,414
Recoveries (Deductions)	(2,008)	(3,381)	(4,327)
Balance at End of Year	5,663	3,935	4,298
Allowance for doubtful accounts receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	3,288	3,651	4,593
Additions Charged to Costs and Expenses	3,441	2,859	3,194
Recoveries (Deductions)	(2,000)	(3,222)	(4,136)
Balance at End of Year	4,729	3,288	3,651
Allowance for inventory obsolescence [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year	647	647	618
Additions Charged to Costs and Expenses	295	159	220
Recoveries (Deductions)	(8)	(159)	(191)
Balance at End of Year	$ 934	$ 647	$ 647