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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2012	Feb. 26, 2013	Jun. 30, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	H&E Equipment Services, Inc.
Entity Central Index Key	0001339605
Document Type	10-K
Document Period End Date	Dec. 31, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 278,743,006
Entity Common Stock, Shares Outstanding		35,159,906

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Assets
Cash	$ 8,894	$ 24,215
Receivables, net of allowance for doubtful accounts of $4,593 and $5,581, respectively	141,667	105,339
Inventories, net of reserves for obsolescence of $618 and $861, respectively	79,970	65,151
Prepaid expenses and other assets	5,207	5,223
Rental equipment, net of accumulated depreciation of $296,920 and $281,493, respectively	583,349	450,877
Property and equipment, net of accumulated depreciation and amortization of $68,101 and $62,050, respectively	86,189	62,775
Deferred financing costs, net of accumulated amortization of $9,083 and $11,844, respectively	5,049	5,640
Intangible assets, net of accumulated amortization of $722 at December 31, 2011		66
Goodwill	32,074	34,019
Total assets	942,399	753,305
Liabilities:
Amounts due on senior secured credit facility	157,719	16,055
Accounts payable	36,119	63,006
Manufacturer flooring plans payable	50,839	58,318
Dividends payable	1,488
Accrued expenses payable and other liabilities	50,522	38,490
Senior unsecured notes (net of unacccreted discount of $8,935 at December 31, 2012)	521,065	250,000
Capital leases payable	2,447	2,605
Deferred income taxes	71,589	58,616
Deferred compensation payable	1,975	2,008
Total liabilities	893,763	489,098
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; 38,917,619 and 38,808,941 shares issued at December 31, 2012 and 2011, respectively, and 35,141,870 and 35,084,737 shares outstanding at December 31, 2012 and 2011, respectively.	388	387
Additional paid-in capital	212,850	210,695
Treasury stock at cost, 3,775,749 and 3,724,204 shares of common stock held at December 31, 2012 and 2011, respectively.	(57,578)	(56,884)
Retained earnings (deficit)	(107,024)	110,009
Total stockholders' equity	48,636	264,207
Total liabilities and stockholders' equity	$ 942,399	$ 753,305

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts receivables	$ 4,593	$ 5,581
Reserves for obsolescence inventories	618	861
Accumulated depreciation, rental equipment	296,920	281,493
Accumulated depreciation and amortization, property and equipment	68,101	62,050
Accumulated amortization, deferred financing costs	9,083	11,844
Accumulated amortization, intangible assets		$ 722
Unacccreted discount, net	$ 8,935
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	38,917,619	38,808,941
Common stock, shares outstanding	35,141,870	35,084,737
Treasury stock, shares	3,775,749	3,724,204

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues:
Equipment rentals	$ 288,641	$ 228,038	$ 177,970
New equipment sales	241,721	220,211	167,303
Used equipment sales	104,563	85,347	62,286
Parts sales	99,621	94,511	86,686
Services revenues	56,554	53,954	49,629
Other	46,215	38,490	30,280
Total revenues	837,315	720,551	574,154
Cost of revenues:
Rental depreciation	102,966	86,781	78,583
Rental expense	50,052	46,599	40,194
New equipment sales	214,197	196,152	150,665
Used equipment sales	73,988	65,042	48,269
Parts sales	72,323	69,222	63,902
Services revenues	21,977	21,024	18,751
Other	44,510	43,028	37,851
Total cost of revenues	580,013	527,848	438,215
Gross profit	257,302	192,703	135,939
Selling, general and administrative expenses	169,653	153,354	148,277
Gain from sales of property and equipment, net	1,592	793	443
Income (loss) from operations	89,241	40,142	(11,895)
Other income (expense):
Interest expense	(35,541)	(28,727)	(29,076)
Loss on early extinguishment of debt	(10,180)
Other, net	928	726	591
Total other expense, net	(44,793)	(28,001)	(28,485)
Income (loss) before provision (benefit) for income taxes	44,448	12,141	(40,380)
Provision (benefit) for income taxes	15,612	3,215	(14,920)
Net income (loss)	$ 28,836	$ 8,926	$ (25,460)
Net income (loss) per common share:
Basic	$ 0.83	$ 0.26	$ (0.73)
Diluted	$ 0.82	$ 0.26	$ (0.73)
Weighted average common shares outstanding:
Basic	34,890	34,759	34,668
Diluted	34,978	34,887	34,668
Dividends declared per common share outstanding	$ 7.00

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Retained Earnings (Deficit)
Balances at Dec. 31, 2009	$ 278,882	$ 385	$ 208,072	$ (56,118)	$ 126,543
Balances, shares at Dec. 31, 2009		38,525,688
Stock-based compensation	1,039		1,039
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		173,978
Repurchases of 23,157, 42,016, and 46,064 shares of restricted common stock in 31 December 2010, 2011 and 2012 respectively	(212)			(212)
Net income (loss)	(25,460)				(25,460)
Balances at Dec. 31, 2010	254,250	$ 386	209,111	(56,330)	101,083
Balances, shares at Dec. 31, 2010		38,699,666
Stock-based compensation	1,327		1,327
Tax benefits associated with stock-based awards	257		257
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		109,275
Repurchases of 23,157, 42,016, and 46,064 shares of restricted common stock in 31 December 2010, 2011 and 2012 respectively	(554)			(554)
Net income (loss)	8,926				8,926
Balances at Dec. 31, 2011	$ 264,207	$ 387	210,695	(56,884)	110,009
Balances, shares at Dec. 31, 2011	38,808,941	38,808,941
Stock-based compensation	$ 1,862		1,862
Tax benefits associated with stock-based awards	293		293
Issuance of non-vested restricted common stock	1	$ 1
Issuance of non-vested restricted common stock, shares		108,678
Repurchases of 23,157, 42,016, and 46,064 shares of restricted common stock in 31 December 2010, 2011 and 2012 respectively	(694)			(694)
Cash dividend on common stock ($7.00 per share)	(245,869)				(245,869)
Net income (loss)	28,836				28,836
Balances at Dec. 31, 2012	$ 48,636	$ 388	$ 212,850	$ (57,578)	$ (107,024)
Balances, shares at Dec. 31, 2012	38,917,619	38,917,619

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

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- Definition

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

+ References

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+ Details

- Definition

Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References + Details

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Repurchase of restricted common stock, shares	46,064	42,016	23,157
Dividend per share paid	$ 7.00
Treasury Stock
Repurchase of restricted common stock, shares	46,064	42,016	23,157

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income (loss)	$ 28,836	$ 8,926	$ (25,460)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property and equipment	13,481	12,255	13,124
Depreciation of rental equipment	102,966	86,781	78,583
Amortization of deferred financing costs and note discount accretion	1,555	1,388	1,406
Amortization of intangible assets	66	362	559
Provision for losses on accounts receivable	3,480	3,182	3,164
Provision for inventory obsolescence	126	210	315
Provision for deferred income taxes	12,973	2,697	(13,227)
Stock-based compensation expense	1,862	1,327	1,039
Loss on early extinguishment of debt	10,180
Gain from sales of property and equipment, net	(1,592)	(793)	(443)
Gain from sales of rental equipment, net	(29,559)	(18,788)	(12,931)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill	1,944
Changes in operating assets and liabilities:
Receivables, net	(39,808)	(9,382)	(30,302)
Inventories, net	(43,137)	(21,561)	(6,762)
Prepaid expenses and other assets	16	3,457	(1,680)
Accounts payable	(26,886)	4,569	29,571
Manufacturer flooring plans payable	(7,479)	(16,740)	(17,810)
Accrued expenses payable and other liabilities	12,032	2,491	(1,271)
Deferred compensation payable	(33)	4	63
Net cash provided by operating activities	41,023	60,385	17,938
Cash flows from investing activities:
Purchases of property and equipment	(37,361)	(18,433)	(4,652)
Purchases of rental equipment	(268,229)	(127,235)	(73,249)
Proceeds from sales of property and equipment	2,058	1,382	587
Proceeds from sales of rental equipment	90,542	63,358	47,645
Net cash used in investing activities	(212,990)	(80,928)	(29,669)
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards	293	257
Purchases of treasury stock	(694)	(554)	(212)
Borrowings on senior secured credit facility	1,032,285	557,884
Payments on senior secured credit facility	(890,621)	(541,829)
Payments of deferred financing costs	(3,227)		(2,888)
Dividend paid	(244,381)
Principal payments on senior unsecured notes	(257,576)		(1,216)
Proceeds from issuance of senior unsecured notes	520,725
Payments on capital lease obligations	(158)	(149)	(140)
Principal payments on note payable	(2,600)		(1,216)
Net cash provided by (used in) financing activities	156,646	15,609	(4,456)
Net decrease in cash	(15,321)	(4,934)	(16,187)
Cash, beginning of year	24,215	29,149	45,336
Cash, end of year	8,894	24,215	29,149
Non-cash asset purchases:
Assets transferred from new and used inventory to rental fleet	28,192	28,356	29,278
Cash paid during the year for:
Interest	29,664	27,345	27,603
Income taxes paid, net of refunds received	$ 347	$ (1,694)	$ (149)

Organization and Nature of Operations

12 Months Ended

Dec. 31, 2012

Organization and Nature of Operations [Abstract]

Organization and Nature of Operations

(1)

Organization and Nature of Operations

Organization

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

Nature of Operations

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

- Definition

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

+ References

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

(2)

Summary of Significant Accounting Policies

Principles of Consolidation and Basis of Presentation

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

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

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

Use of Estimates

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

Revenue Recognition

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

Inventories

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

Long-lived Assets, Goodwill and Intangible Assets

Rental Equipment

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

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

Property and Equipment

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

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

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


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

In accordance with ASC 360, Property, Plant and Equipment (“ASC 360”), when events or changes in circumstances indicate that the carrying amount of our rental fleet and property and equipment might not be recoverable, the expected future undiscounted cash flows from the assets are estimated and compared with the carrying amount of the assets. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the assets, an impairment loss is recorded. The impairment loss is measured by comparing the fair value of the assets with their carrying amounts. Fair value is determined based on discounted cash flows or appraised values, as appropriate. We did not record any impairment losses related to our rental equipment or property and equipment during 2012, 2011 or 2010.

Goodwill

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

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

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

Based upon improving macroeconomic conditions and positive trends within our industry and market during 2011 and 2012, combined with continuing positive operating results in comparison to prior periods and our internal forecasts, and with consideration of the cushion between the reporting unit’s fair value and carrying value from our most recent quantitative analysis, we determined that it is more likely than not that the fair value of our reporting units exceeds their respective carrying values at the October 1, 2011 and 2012 valuation dates and there was no goodwill impairment at October 1, 2011 and 2012.

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

We determine the fair value of our reporting units using a discounted cash flow analysis or by applying various market multiples or a combination thereof. There were no changes in the carrying amount of goodwill for our reporting units for the years ended December 31, 2012, 2011 and 2010.

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, 2010, three branches during 2011 and one branch during 2012 in markets where long-term prospects did not support continued operations. Under ASC 420, Exit or Disposal Cost Obligations (“ASC 420”), exit costs include, but are not limited to, the following: (a) one-time termination benefits; (b) contract termination costs, including costs that will continue to be incurred under operating leases that have no future economic benefit; and (c) other associated costs. A liability for costs associated with an exit or disposal activity is recognized and measured at its fair value in the period in which the liability is incurred, except for one-time termination benefits that are incurred over time. Although we do not expect to incur material charges related to branch closures, additional charges are possible to the extent that actual future settlements differ from our estimates of such costs. Costs incurred for the closed branches in 2010, 2011 and 2012 did not have a material impact on the Company’s consolidated financial statements. As of the date of this Annual Report on Form 10-K, the Company has not identified any other branch facilities with a more than likely probability of closing where the associated costs pursuant to ASC 420 are expected to be material.

Deferred Financing Costs and Initial Purchasers’ Discounts

Deferred financing costs include legal, accounting and other direct costs incurred in connection with the issuance, and amendments thereto, of the Company’s debt. These costs are amortized over the terms of the related debt using the straight-line method which approximates amortization using the effective interest method. Initial purchasers’ discount, or underwriters’ discount, is the differential between the price paid to an issuer for the new issue and the prices at which the securities are initially offered to the investing public. The amortization expense of deferred financing costs and accretion of initial purchasers’ discounts are included in interest expense as an overall cost of the related financings. As further described in note 8 to the consolidated financial statements, we incurred approximately $1.7 million in financing costs in connection with our 2012 senior unsecured notes offering. Initial purchasers’ discount totaled $9.3 million. As further described in note 9 to the consolidated financial statements, we incurred approximately $1.5 million in transaction costs related to the 2012 amendments to our senior secured credit facility (the “Credit Facility”).

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, 2012, our claims reserves related to workers compensation, general liability and automobile liability, which are included in “Accrued expenses and other liabilities” in our consolidated balance sheets, totaled $3.5 million and our health insurance reserves totaled $1.4 million. At December 31, 2011, our claims reserves related to workers compensation, general liability and automobile liability totaled $2.9 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 $0.4 million, $0.2 million and $0.6 million for the years ended December 31, 2012, 2011 and 2010, 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 as part of the income tax provision.

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

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, 2012 and 2011 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, 2012
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25%	$	50,839	$	44,232
Senior unsecured notes with interest computed at 7.0%		530,000		564,450
Capital leases payable with interest computed at 5.929% to 9.55%		2,447		1,919
Letter of credit		—		162

	December 31, 2011
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.38%	$	58,318	$	52,069
Senior unsecured notes with interest computed at 8.375%		250,000		252,500
Capital leases payable with interest computed at 5.929% to 9.55%		2,605		1,839
Letter of credit		—		192

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, 2012, we purchased approximately 60% from three manufacturers (Grove/Manitowoc, Komatsu, and Genie Industries (Terex)) providing our rental and sales equipment. We believe that while there are alternative sources of supply for the equipment we purchase in each of the principal product categories, termination of one or more of our relationships with any of our major suppliers of equipment could have a material adverse effect on our business, financial condition or results of operation if we were unable to obtain adequate or timely rental and sales equipment.

Earnings (Loss) per Share

Earnings (loss) per common share for the years ended December 31, 2012, 2011 and 2010 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 (loss) per share. The following table sets forth the computation of basic and diluted net income (loss) per common share for the years ended December 31, (amounts in thousands, except per share amounts):


	2012		2011		2010
Basic net income (loss) per share:
Net income (loss)	$	28,836	$	8,926	$	(25,460	)
Weighted average number of common shares outstanding		34,890		34,759		34,668
Net income (loss) per common share — basic	$	0.83	$	0.26	$	(0.73	)

Diluted net income (loss) per share:
Net income (loss)	$	28,836	$	8,926	$	(25,460	)
Weighted average number of common shares outstanding		34,890		34,759		34,668
Effect of dilutive securities:
Effect of dilutive non-vested stock		88		128		—

Weighted average number of common shares outstanding — diluted		34,978		34,887		34,668
Net income (loss) per common share — diluted	$	0.82	$	0.26	$	(0.73	)

Common shares excluded from the denominator as anti-dilutive:
Stock options		51		51		51
Non-vested stock		65		—		330

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 3,720,401 shares of common stock as of December 31, 2012.

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

Non-vested Stock

From time to time, we issue shares of non-vested stock typically with vesting terms of three years. The following table summarizes our non-vested stock activity for the years ended December 31, 2012 and 2011:


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2011		329,937		$	8.57
Granted		109,275		$	14.46
Vested		(148,252	)	$	8.69
Forfeited		(12,326	)	$	9.54

Non-vested stock at December 31, 2011		278,634		$	10.77
Granted		108,678		$	15.16
Vested		(151,416	)	$	9.48
Forfeited		(5,481	)	$	12.35

Non-vested stock at December 31, 2012		230,415		$	13.65

As of December 31, 2012, we had unrecognized compensation expense of approximately $3.4 million related to non-vested stock award payments that we expect to be recognized over a weighted average period of 2.0 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):


	2012		2011		2010
Compensation expense	$	1,806	$	1,328	$	1,030

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

Stock Options

No stock options were granted during 2012, 2011 or 2010. At December 31, 2012, we had no unrecognized compensation expense related to prior stock option awards.


	2012		2011		2010
Compensation expense	$	56	$	—	$	9

The following table represents stock option activity for the years ended December 31, 2012 and 2011:


	Number of Shares		Weighted Average Exercise Price⁽¹⁾		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2011		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2011		51,000	$	17.80		4.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2012		51,000	$	17.80		3.5

Options exercisable at December 31, 2012		51,000	$	17.80		3.5

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

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

The closing price of our common stock on December 31, 2012 was $15.07. All options outstanding at December 31, 2012 have grant date fair values (as adjusted for the $7.00 per share reduction in exercise price) which exceed our December 31, 2012 closing 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

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

Receivables

12 Months Ended

Dec. 31, 2012

Receivables [Abstract]

Receivables

(3)

Receivables

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


	2012			2011
Trade receivables	$	141,698		$	107,907
Unbilled rental revenue		4,465			2,989
Income tax receivables		93			14
Other		4			10

		146,260			110,920
Less allowance for doubtful accounts		(4,593	)		(5,581	)

Total receivables, net	$	141,667		$	105,339

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, 2012

Inventories [Abstract]

Inventories

(4)

Inventories

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


	2012		2011
New equipment	$	55,798	$	45,939
Used equipment		8,643		6,633
Parts, supplies and other		15,529		12,579

Total inventories, net	$	79,970	$	65,151

The above amounts are net of reserves for inventory obsolescence at December 31, 2012 and 2011 totaling $0.6 million and $0.9 million, respectively.

Property and Equipment

12 Months Ended

Dec. 31, 2012

Property and Equipment [Abstract]

Property and Equipment

(5)

Property and Equipment

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


	2012			2011
Land	$	6,833		$	6,833
Transportation equipment		52,816			43,303
Building and leasehold improvements		32,419			18,444
Office and computer equipment		44,288			39,095
Machinery and equipment		9,159			8,552
Property under capital leases		3,217			3,217
Construction in progress		5,558			5,381

		154,290			124,825
Less accumulated depreciation and amortization		(68,101	)		(62,050	)

Total net property and equipment	$	86,189		$	62,775

Total depreciation and amortization on property and equipment was $13.5 million, $12.3 million and $13.1 million for the years ended December 31, 2012, 2011 and 2010, respectively. Included in the office and computer equipment category above at December 31, 2012 and 2011 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, 2012 and 2011 was $15.3 million and $19.1 million, respectively, while related amortization expense in 2012 and 2011 totaled $3.8 million each year. The enterprise resource planning system was substantially complete and ready for its intended use on or around January 19, 2010. Interest costs capitalized for the year ended December 31, 2012 and 2011 were $0.2 million and $0.1 million, respectively. Amounts capitalized in 2012 relate primarily to the construction of the Company’s new corporate headquarters and the consolidation of the Company’s Baton Rouge and Gonzales, Louisiana branch facilities, which was completed in the fourth quarter of 2012.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Manufacturer Flooring Plans Payable

12 Months Ended

Dec. 31, 2012

Manufacturer Flooring Plans Payable [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 (3.25% at December 31, 2012) plus an applicable margin at December 31, 2012. 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, 2012 for each of the next five years ending December 31 are as follows (amounts in thousands):


2013	$	31,871
2014		14,724
2015		4,244
2016		—
2017		—
Thereafter		—

Total	$	50,839

Accrued Expenses Payable and Other Liabilities

12 Months Ended

Dec. 31, 2012

Accrued Expenses Payable and Other Liabilities [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):


	2012		2011
Payroll and related liabilities	$	16,883	$	13,384
Sales, use and property taxes		6,036		5,452
Accrued interest		14,338		10,078
Accrued insurance		3,357		2,782
Deferred revenue		4,015		3,640
Other		5,893		3,154

Total accrued expenses payable and other liabilities	$	50,522	$	38,490

Senior Unsecured Notes

12 Months Ended

Dec. 31, 2012

Senior Unsecured Notes / Senior Secured Credit Facility [Abstract]

Senior Unsecured Notes

(8)

Senior Unsecured Notes

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

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

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

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

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

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

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

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

The indenture governing the New Notes contains certain covenants that, among other things, limit our ability and the ability of our restricted subsidiaries to: (i) incur additional indebtedness, assume a guarantee or issue preferred stock; (ii) pay dividends or make other equity distributions or payments to or affecting our subsidiaries; (iii) purchase or redeem our capital stock; (iv) make certain investments; (v) create liens; (vi) sell or dispose of assets or engage in mergers or consolidations; (vii) engage in certain transactions with subsidiaries or affiliates; (viii) enter into sale-leaseback transactions; and (ix) engage in certain business activities. Each of the covenants is subject to exceptions and qualifications. As of December 31, 2012, we were in compliance with these covenants.

Pursuant to a registration rights agreement entered into between the Company, the guarantors of the New Notes and the initial purchasers of the New Notes, we agreed to make an offer to exchange (the “Exchange Offer”) the New Notes and guarantees for registered, publicly tradable notes and guarantees that have terms identical in all material respects to the New Notes (except that the exchange notes will not contain any transfer restrictions). On December 7, 2012, the Company and the guarantors filed a Form S-4 Registration Statement, as subsequently amended on January 10, 2013, with respect to the Exchange Offer. Upon the Form S-4 Registration Statement being declared effective by the Securities and Exchange Commission, the Company will launch the Exchange Offer.

Senior Secured Credit Facility

12 Months Ended

Dec. 31, 2012

Senior Unsecured Notes / Senior Secured Credit Facility [Abstract]

Senior Secured Credit Facility

(9)

Senior Secured Credit Facility

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

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

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

As amended, the Credit Facility provides, among other things, a $402.5 million senior secured asset based revolver which includes a $30.0 million letter of credit facility, and, after giving effect to the increase provided for in Amendment No. 3, a $47.5 million incremental facility. In addition, the borrowers under the Credit Facility remain the same, the Credit Facility remains secured by substantially all of the assets of the Company and its subsidiaries, and the Company and each of its subsidiaries continue to provide a guaranty of the obligations under the Credit Facility. The Credit Facility requires us to maintain a minimum fixed charge coverage ratio in the event that our excess borrowing availability is below approximately $50.3 million (as adjusted if the $47.5 million incremental facility is exercised). The Credit Facility also requires us to maintain a maximum total leverage ratio of 5.0 to 1.0, which is tested if excess availability is less than approximately $50.3 million (as adjusted if the $47.5 million incremental facility is exercised). As of December 31, 2012, we were in compliance with our financial covenants under the Credit Facility.

At December 31, 2012, the interest rate on the Credit Facility was based on a 3.25% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points. The weighted average interest rate at December 31, 2012 was 3.1%. At February 26, 2013, we had $381.1 million of available borrowings under our Credit Facility, net of $6.5 million of outstanding letters of credit.

Capital Lease Obligations

12 Months Ended

Dec. 31, 2012

Capital Lease Obligations [Abstract]

Capital Lease Obligations

(10)

Capital Lease Obligations

As of December 31, 2012, we had two capital lease obligations, expiring in 2022 and 2029, respectively. Future minimum capital lease payments, in the aggregate, existing at December 31, 2012 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):


2013	$	333
2014		333
2015		333
2016		333
2017		333
Thereafter		1,963

Total minimum lease payments		3,628
Less: amount representing interest		(1,181	)

Present value of minimum lease payments	$	2,447

Income Taxes

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income Taxes

(11)

Income Taxes

Our income tax provision (benefit) for the years ended December 31, 2012, 2011 and 2010, consists of the following (amounts in thousands):


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

	$	400	$	15,212		$	15,612

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

	$	262	$	2,953		$	3,215

Year ended December 31, 2010:
U.S. Federal	$	—	$	(13,345	)	$	(13,345	)
State		329		(1,904	)		(1,575	)

	$	329	$	(15,249	)	$	(14,920	)

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


	2012			2011
Deferred tax assets:
Accounts receivable	$	1,755		$	2,140
Inventories		241			336
Net operating losses		19,423			32,308
AMT and general business tax credits		1,356			1,356
Sec 263A costs		892			731
Accrued liabilities		3,708			3,236
Deferred compensation		1,126			645
Accrued interest		555			567
Stock-based compensation		534			398
Goodwill and intangible assets		5,026			5,756
Other assets		74			123

		34,690			47,596
Deferred tax liabilities:
Property and equipment		(104,680	)		(104,623	)
Investments		(1,599	)		(1,589	)

		(106,279	)		(106,212	)

Net deferred tax liabilities	$	(71,589	)	$	(58,616	)

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):


	2012			2011			2010
Computed tax at statutory rates	$	15,557		$	(4,249	)	$	(14,133	)
Permanent items - other		741			415			317
Permanent items - excess of tax deductible goodwill		(2,130	)		(2,130	)		—
State income tax (benefit), net of federal tax effect		1,592			342			(1,023	)
Increase in uncertain tax positions		(148	)		339			—
Other		—			—			(81	)

	$	15,612		$	3,215		$	(14,920	)

At December 31, 2012, we had available federal net operating loss carry forwards of approximately $93.3 million, which expire in varying amounts from 2023 through 2030. We also had federal alternative minimum tax credit carry forwards at December 31, 2012 of approximately $0.8 million which do not expire and $0.5 million general business credit carry forwards that expire in varying amounts from 2025 and 2029.

Management has concluded that it is more likely than not that the deferred tax assets are fully realizable through future reversals of existing taxable temporary differences and future taxable income. Therefore, a valuation allowance is not required to reduce the deferred tax assets as of December 31, 2012.

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


	2012			2011
Gross unrecognized tax benefits at January 1	$	6,663		$	6,498
Increases in tax positions taken in prior years		—			434
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		(148	)		(269	)
Lapse in statute of limitations		—			—

Gross unrecognized tax benefits at December 31	$	6,515		$	6,663

The gross amount of unrecognized tax benefits as of December 31, 2012 includes $0.2 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 2005 and subsequent years remain subject to examination by tax authorities. We are also subject to examination in various state jurisdictions for 2007 and subsequent years. The examination of our Federal Tax Returns by the IRS for the tax years 2005 through 2009 recently concluded with no material adjustments resulting therefrom.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Section 50
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies [Abstract]

Commitments and Contingencies

(12)

Commitments and Contingencies

Operating Leases

As of December 31, 2012, 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 2033. 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, 2012, 2011 and 2010 amounted to approximately $12.8 million, $12.6 million and $11.8 million, respectively.

Future minimum operating lease payments existing at December 31, 2012 for each of the next five years ending December 31 and thereafter are as follows (amounts in thousands):


2013	$	11,695
2014		10,856
2015		9,235
2016		8,210
2017		6,797
Thereafter		45,060

	$	91,853

Legal Matters

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

Letters of Credit

The Company had outstanding letters of credit issued under its Credit Facility totaling $6.5 million and $7.0 million as of December 31, 2012 and 2011, respectively. The 2012 letter of credit expired in January 2013, was renewed for $6.5 million and now expires in January 2014.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Employee Benefit Plan

12 Months Ended

Dec. 31, 2012

Employee Benefit Plan [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, 2012, 2011 and 2010, we contributed to the plan, net of employee forfeitures, $1.4 million, $1.2 million and $1.1 million, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Deferred Compensation Plans

12 Months Ended

Dec. 31, 2012

Deferred Compensation Plans [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, 2012, 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 2012 calendar plan year was 3.25%. The aggregate deferred compensation payable at December 31, 2012 and December 31, 2011 was approximately $2.0 million. Included in these amounts at December 31, 2012 and 2011 was accrued interest of $1.4 million and $1.5 million, respectively.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
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-Name Accounting Standards Codification
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-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2012

Related Party Transactions

(15)

Related Party Transactions

John M. Engquist, our Chief Executive Officer, and his sister, Kristan Engquist Dunne, each have a 29.2% beneficial ownership interest in a joint venture, from which we previously leased our Baton Rouge, Louisiana and Kenner, Louisiana branch facilities during the years ended December 31, 2012, 2011 and 2010. Four trusts in the names of the children of John M. Engquist and Kristan Engquist Dunne hold in equal amounts interests totaling 16.6% of such joint venture. The remaining 25% interest is beneficially owned by Mr. Engquist’s mother. We paid such entity a total of $0.2 million, $0.2 million and $0.3 million in lease payments for the years ended December 31, 2012, 2011 and 2010, respectively. On January 11, 2011, we purchased the Kenner, Louisiana branch facility from the joint venture for approximately $1.6 million. The Baton Rouge lease expired on its terms effective December 31, 2012.

Mr. Engquist has a 50.0% ownership interest in T&J Partnership from which we lease our Shreveport, Louisiana facility. Mr. Engquist’s mother beneficially owns 50% of the entity. In 2012, 2011 and 2010, we paid T&J Partnership a total of approximately $0.2 million each year in lease payments.

We are party to aircraft charter arrangements with Gulf Wide Aviation, in which Mr. Engquist has a 62.5% ownership interest. Mr. Engquist’s mother and sister hold interests of 25% and 12.5%, respectively, in this entity. We pay an hourly rate plus fuel and expenses to Gulf Wide Aviation as well as a management service fee to an unrelated third party for the use of the aircraft by various members of our management. In each of the years ended December 31, 2012, 2011 and 2010, our payments in respect of charter (and related) costs to Gulf Wide Aviation totaled approximately $0.5 million, $0.4 million and $0.4 million, respectively.

Mr. Engquist has a 31.25% ownership interest in Perkins-McKenzie Insurance Agency, Inc. (“Perkins-McKenzie”), an insurance brokerage firm. Mr. Engquist’s mother and sister have a 12.5% and 6.25% interest, respectively, in Perkins-McKenzie. Perkins-McKenzie brokers a substantial portion of our commercial liability insurance. As the broker, Perkins-McKenzie receives from our insurance provider as a commission a portion of the premiums we pay to the insurance provider. Commissions paid to Perkins-McKenzie on our behalf as insurance broker totaled approximately $0.6 million, $0.5 million and $0.7 million for the years ended December 31, 2012, 2011 and 2010, 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, 2012, 2011 and 2010, our purchases totaled approximately $0.1 million, $0.2 million and $0.2 million, respectively, and our sales to B-C Equipment Sales, Inc. totaled approximately $0.1 million, $20,000 and $14,000, respectively.

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

This Consulting Agreement provided for, among other things:

•

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

•

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

•

the protection of confidential information obtained during employment.

We expensed approximately $0.2 million for each of the years ended December 31, 2012, 2011 and 2010 related to the Consulting Agreement.

- Definition

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

+ References

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-Publisher FASB
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-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
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-Number 210
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+ Details

Summarized Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2012

Summarized Quarterly Financial Data (Unaudited) [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, 2012 and 2011 (amounts in thousands, except per share amounts):


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

	First Quarter			Second Quarter		Third Quarter		Fourth Quarter
2011:
Total revenues	$	134,908		$	184,335	$	184,289	$	217,019
Operating income (loss)		(2,880	)		10,301		15,071		17,650
Income (loss) before provision (benefit) for income taxes		(9,764	)		3,308		7,967		10,630
Net income (loss)		(6,473	)		2,689		4,848		7,862
Basic net income (loss) per common share⁽¹⁾		(0.19	)		0.08		0.14		0.23
Diluted net income (loss) per common share⁽¹⁾		(0.19	)		0.08		0.14		0.23

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

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

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Segment Information

12 Months Ended

Dec. 31, 2012

Segment Information [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,
	2012		2011			2010
Segment Revenues:
Equipment rentals	$	288,641	$	228,038		$	177,970
New equipment sales		241,721		220,211			167,303
Used equipment sales		104,563		85,347			62,286
Parts sales		99,621		94,511			86,686
Services revenues		56,554		53,954			49,629

Total segmented revenues		791,100		682,061			543,874
Non-Segmented revenues		46,215		38,490			30,280

Total revenues	$	837,315	$	720,551		$	574,154

Segment Gross Profit (Loss):
Equipment rentals	$	135,623	$	94,658		$	59,193
New equipment sales		27,524		24,059			16,638
Used equipment sales		30,575		20,305			14,017
Parts sales		27,298		25,289			22,784
Services revenues		34,577		32,930			30,878

Total gross profit from revenues		255,597		197,241			143,510
Non-Segmented gross profit (loss)		1,705		(4,538	)		(7,571	)

Total gross profit	$	257,302	$	192,703		$	135,939


	December 31,
	2012		2011
Segment identified assets:
Equipment sales	$	64,441	$	52,572
Equipment rentals		583,349		450,877
Parts and service		15,529		12,579

Total segment identified assets		663,319		516,028
Non-Segmented identified assets		279,080		237,277

Total assets	$	942,399	$	753,305

The Company operates primarily in the United States and our sales to international customers for the years ended December 31, 2012, 2011 and 2010 were 2.1%, 1.9% and 2.1%, 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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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Consolidating Financial Information of Guarantor Subsidiaries

12 Months Ended

Dec. 31, 2012

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

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

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

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

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

CONDENSED CONSOLIDATING BALANCE SHEET


	As of December 31, 2011
	H&E Equipment Services		Guarantor Subsidiaries		Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	24,215	$	—	$	—		$	24,215
Receivables, net		93,840		11,499		—			105,339
Inventories, net		55,052		10,099		—			65,151
Prepaid expenses and other assets		5,098		125		—			5,223
Rental equipment, net		366,568		84,309		—			450,877
Property and equipment, net		52,021		10,754		—			62,775
Deferred financing costs, net		5,640		—		—			5,640
Intangible assets, net		—		66		—			66
Investment in guarantor subsidiaries		139,089		—		(139,089	)		—
Goodwill		4,493		29,526		—			34,019

Total assets	$	746,016	$	146,378	$	(139,089	)	$	753,305

Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	16,055	$	—	$	—		$	16,055
Accounts payable		59,095		3,911		—			63,006
Manufacturer flooring plans payable		58,249		69		—			58,318
Accrued expenses payable and other liabilities		37,786		704		—			38,490
Senior unsecured notes		250,000		—		—			250,000
Capital leases payable		—		2,605		—			2,605
Deferred income taxes		58,616		—		—			58,616
Deferred compensation payable		2,008		—		—			2,008

Total liabilities		481,809		7,289		—			489,098
Stockholders’ equity (deficit)		264,207		139,089		(139,089	)		264,207

Total liabilities and stockholders’ equity	$	746,016	$	146,378	$	(139,089	)	$	753,305

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


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

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

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

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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


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

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

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

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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2010
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	141,180		$	36,790		$	—	$	177,970
New equipment sales		151,906			15,397			—		167,303
Used equipment sales		53,789			8,497			—		62,286
Parts sales		73,369			13,317			—		86,686
Services revenues		43,602			6,027			—		49,629
Other		24,786			5,494			—		30,280

Total revenues		488,632			85,522			—		574,154

Cost of revenues:
Rental depreciation		61,507			17,076			—		78,583
Rental expense		32,485			7,709			—		40,194
New equipment sales		136,899			13,766			—		150,665
Used equipment sales		41,789			6,480			—		48,269
Parts sales		54,066			9,836			—		63,902
Services revenues		16,699			2,052			—		18,751
Other		29,878			7,973			—		37,851

Total cost of revenues		373,323			64,892			—		438,215

Gross profit (loss):
Equipment rentals		47,188			12,005			—		59,193
New equipment sales		15,007			1,631			—		16,638
Used equipment sales		12,000			2,017			—		14,017
Parts sales		19,303			3,481			—		22,784
Services revenues		26,903			3,975			—		30,878
Other		(5,092	)		(2,479	)		—		(7,571	)

Gross profit		115,309			20,630			—		135,939

Selling, general and administrative expenses		123,279			24,998			—		148,277
Equity in loss of guarantor subsidiaries		(13,972	)		—			13,972		—
Gain from sales of property and equipment, net		389			54			—		443

Loss from operations		(21,553	)		(4,314	)		13,972		(11,895	)
Other income (expense):
Interest expense		(19,403	)		(9,673	)		—		(29,076	)
Other, net		576			15			—		591

Total other expense, net		(18,827	)		(9,658	)		—		(28,485	)

Loss before income taxes		(40,380	)		(13,972	)		13,972		(40,380	)
Income tax benefit		(14,920	)		—			—		(14,920	)

Net loss	$	(25,460	)	$	(13,972	)	$	13,972	$	(25,460	)

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2010
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net loss	$	(25,460	)	$	(13,972	)	$	13,972		$	(25,460	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization on property and equipment		11,239			1,885			—			13,124
Depreciation on rental equipment		61,507			17,076			—			78,583
Amortization of deferred financing costs		1,406			—			—			1,406
Amortization of intangible assets		—			559			—			559
Provision for losses on accounts receivable		2,609			555			—			3,164
Provision for inventory obsolescence		315			—			—			315
Provision for deferred income taxes		(13,227	)		—			—			(13,227	)
Stock-based compensation expense		1,039			—			—			1,039
Gain from sales of property and equipment, net		(389	)		(54	)		—			(443	)
Gain from sales of rental equipment, net		(11,010	)		(1,921	)		—			(12,931	)
Equity in loss of guarantor subsidiaries		13,972			—			(13,972	)		—
Changes in operating assets and liabilities:
Receivables, net		(31,833	)		1,531			—			(30,302	)
Inventories, net		(8,891	)		2,129			—			(6,762	)
Prepaid expenses and other assets		(1,603	)		(77	)		—			(1,680	)
Accounts payable		26,616			2,955			—			29,571
Manufacturer flooring plans payable		(17,986	)		176			—			(17,810	)
Accrued expenses payable and other liabilities		(792	)		(479	)		—			(1,271	)
Deferred compensation payable		63			—			—			63

Net cash provided by operating activities		7,575			10,363			—			17,938

Cash flows from investing activities:
Purchases of property and equipment		(4,067	)		(585	)		—			(4,652	)
Purchases of rental equipment		(60,504	)		(12,745	)		—			(73,249	)
Proceeds from sales of property and equipment		588			(1	)		—			587
Proceeds from sales of rental equipment		39,856			7,789			—			47,645
Investment in subsidiaries		4,691			—			(4,691	)		—

Net cash used in investing activities		(19,436	)		(5,542	)		(4,691	)		(29,669	)

Cash flows from financing activities:
Purchase of treasury stock		(212	)		—			—			(212	)
Payments of deferred financing costs		(2,888	)		—			—			(2,888	)
Payments on capital lease obligations		—			(140	)		—			(140	)
Principal payments on note payable		(1,216	)		—			—			(1,216	)
Capital contributions		—			(4,691	)		4,691			—

Net cash used in financing activities		(4,316	)		(4,831	)		4,691			(4,456	)

Net decrease in cash		(16,177	)		(10	)		—			(16,187	)
Cash, beginning of year		45,326			10			—			45,336

Cash, end of year	$	29,149		$	—		$	—		$	29,149

Subsequent Events

12 Months Ended

Dec. 31, 2012

Subsequent Events [Abstract]

Subsequent Events

(19)

Subsequent Events

On January 29, 2013, the Company amended its Credit Facility to permit the issuance of the Add-on Notes (as defined below).

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

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

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

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

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

Pursuant to a registration rights agreement entered into between the Company, the guarantors of the Add-on Notes and the initial purchaser of the Add-on Notes, we agreed to make an offer to exchange the Add-on Notes and guarantees for registered, publicly tradable notes and guarantees that have terms identical in all material respects to the Add-on Notes (except that the exchange notes will not contain any transfer restrictions).

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II: VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2012, 2011 AND 2010


Description	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Recoveries (Deductions)			Balance at End of Year
Year Ended December 31, 2012
Allowance for doubtful accounts receivable	$	5,581	$	3,480	$	(4,468	)	$	4,593
Allowance for inventory obsolescence		861		126		(369	)		618

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

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

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

Year Ended December 31, 2010
Allowance for doubtful accounts receivable	$	5,736	$	3,164	$	(2,896	)	$	6,004
Allowance for inventory obsolescence		824		315		(34	)		1,105

	$	6,560	$	3,479	$	(2,930	)	$	7,109

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Principles of Consolidation and Basis of Presentation

Principles of Consolidation and Basis of Presentation

Use of Estimates

Use of Estimates

Revenue Recognition

Revenue Recognition

Inventories

Inventories

Long-lived Assets, Goodwill and Intangible Assets

Long-lived Assets, Goodwill and Intangible Assets

Rental Equipment

Property and Equipment


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

Goodwill

Closed Branch Facility Charges

Closed Branch Facility Charges

Deferred Financing Costs and Initial Purchasers' Discounts

Deferred Financing Costs and Initial Purchasers’ Discounts

Reserves for Claims

Reserves for Claims

Sales Taxes

Sales Taxes

Advertising

Advertising

Advertising costs are expensed as incurred and totaled $0.4 million, $0.2 million and $0.6 million for the years ended December 31, 2012, 2011 and 2010, respectively.

Shipping and Handling Fees and Costs

Shipping and Handling Fees and Costs

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

Income Taxes

Income Taxes

Fair Value of Financial Instruments

Fair Value of Financial Instruments


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

	December 31, 2011
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.38%	$	58,318	$	52,069
Senior unsecured notes with interest computed at 8.375%		250,000		252,500
Capital leases payable with interest computed at 5.929% to 9.55%		2,605		1,839
Letter of credit		—		192

Concentrations of Credit and Supplier Risk

Concentrations of Credit and Supplier Risk

Earnings (Loss) per Share

Earnings (Loss) per Share


	2012		2011		2010
Basic net income (loss) per share:
Net income (loss)	$	28,836	$	8,926	$	(25,460	)
Weighted average number of common shares outstanding		34,890		34,759		34,668
Net income (loss) per common share — basic	$	0.83	$	0.26	$	(0.73	)

Diluted net income (loss) per share:
Net income (loss)	$	28,836	$	8,926	$	(25,460	)
Weighted average number of common shares outstanding		34,890		34,759		34,668
Effect of dilutive securities:
Effect of dilutive non-vested stock		88		128		—

Weighted average number of common shares outstanding — diluted		34,978		34,887		34,668
Net income (loss) per common share — diluted	$	0.82	$	0.26	$	(0.73	)

Common shares excluded from the denominator as anti-dilutive:
Stock options		51		51		51
Non-vested stock		65		—		330

Stock-Based Compensation

Stock-Based Compensation

Non-vested Stock


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2011		329,937		$	8.57
Granted		109,275		$	14.46
Vested		(148,252	)	$	8.69
Forfeited		(12,326	)	$	9.54

Non-vested stock at December 31, 2011		278,634		$	10.77
Granted		108,678		$	15.16
Vested		(151,416	)	$	9.48
Forfeited		(5,481	)	$	12.35

Non-vested stock at December 31, 2012		230,415		$	13.65


	2012		2011		2010
Compensation expense	$	1,806	$	1,328	$	1,030

Stock Options

No stock options were granted during 2012, 2011 or 2010. At December 31, 2012, we had no unrecognized compensation expense related to prior stock option awards.


	2012		2011		2010
Compensation expense	$	56	$	—	$	9

The following table represents stock option activity for the years ended December 31, 2012 and 2011:


	Number of Shares		Weighted Average Exercise Price⁽¹⁾		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2011		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2011		51,000	$	17.80		4.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2012		51,000	$	17.80		3.5

Options exercisable at December 31, 2012		51,000	$	17.80		3.5

⁽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

Purchases of Company Common Stock

Segment Reporting

Segment Reporting

Recent Accounting Pronouncements

Recent Accounting Pronouncements

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

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies [Abstract]

Estimated useful lives of property plant and equipments


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

The carrying amounts and fair values of other financial instruments subject to fair value disclosures


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

	December 31, 2011
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.38%	$	58,318	$	52,069
Senior unsecured notes with interest computed at 8.375%		250,000		252,500
Capital leases payable with interest computed at 5.929% to 9.55%		2,605		1,839
Letter of credit		—		192

Computation of basic and diluted net income (loss) per common share


	2012		2011		2010
Basic net income (loss) per share:
Net income (loss)	$	28,836	$	8,926	$	(25,460	)
Weighted average number of common shares outstanding		34,890		34,759		34,668
Net income (loss) per common share — basic	$	0.83	$	0.26	$	(0.73	)

Diluted net income (loss) per share:
Net income (loss)	$	28,836	$	8,926	$	(25,460	)
Weighted average number of common shares outstanding		34,890		34,759		34,668
Effect of dilutive securities:
Effect of dilutive non-vested stock		88		128		—

Weighted average number of common shares outstanding — diluted		34,978		34,887		34,668
Net income (loss) per common share — diluted	$	0.82	$	0.26	$	(0.73	)

Common shares excluded from the denominator as anti-dilutive:
Stock options		51		51		51
Non-vested stock		65		—		330

Schedule of non-vested stock activity


	Number of Shares			Weighted Average Grant Date Fair Value
Non-vested stock at January 1, 2011		329,937		$	8.57
Granted		109,275		$	14.46
Vested		(148,252	)	$	8.69
Forfeited		(12,326	)	$	9.54

Non-vested stock at December 31, 2011		278,634		$	10.77
Granted		108,678		$	15.16
Vested		(151,416	)	$	9.48
Forfeited		(5,481	)	$	12.35

Non-vested stock at December 31, 2012		230,415		$	13.65

Schedule of compensation expense related to non-vested stock


	2012		2011		2010
Compensation expense	$	1,806	$	1,328	$	1,030

Summary of compensation expense related to stock-based awards


	2012		2011		2010
Compensation expense	$	56	$	—	$	9

Schedule of share based compensation stock options activity


	Number of Shares		Weighted Average Exercise Price⁽¹⁾		Weighted Average Contractual Life In Years
Outstanding options at January 1, 2011		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2011		51,000	$	17.80		4.5
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at December 31, 2012		51,000	$	17.80		3.5

Options exercisable at December 31, 2012		51,000	$	17.80		3.5

Receivables (Tables)

12 Months Ended

Dec. 31, 2012

Receivables [Abstract]

Receivables, net


	2012			2011
Trade receivables	$	141,698		$	107,907
Unbilled rental revenue		4,465			2,989
Income tax receivables		93			14
Other		4			10

		146,260			110,920
Less allowance for doubtful accounts		(4,593	)		(5,581	)

Total receivables, net	$	141,667		$	105,339

Inventories (Tables)

12 Months Ended

Dec. 31, 2012

Inventories [Abstract]

Inventories, net


	2012		2011
New equipment	$	55,798	$	45,939
Used equipment		8,643		6,633
Parts, supplies and other		15,529		12,579

Total inventories, net	$	79,970	$	65,151

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2012

Property and Equipment [Abstract]

Net property and equipment


	2012			2011
Land	$	6,833		$	6,833
Transportation equipment		52,816			43,303
Building and leasehold improvements		32,419			18,444
Office and computer equipment		44,288			39,095
Machinery and equipment		9,159			8,552
Property under capital leases		3,217			3,217
Construction in progress		5,558			5,381

		154,290			124,825
Less accumulated depreciation and amortization		(68,101	)		(62,050	)

Total net property and equipment	$	86,189		$	62,775

Manufacturer Flooring Plans Payable (Tables)

12 Months Ended

Dec. 31, 2012

Manufacturer Flooring Plans Payable [Abstract]

Maturities of manufacturer flooring plans payable


2013	$	31,871
2014		14,724
2015		4,244
2016		—
2017		—
Thereafter		—

Total	$	50,839

Accrued Expenses Payable and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Accrued Expenses Payable and Other Liabilities [Abstract]

Accrued expenses payable and other liabilities


	2012		2011
Payroll and related liabilities	$	16,883	$	13,384
Sales, use and property taxes		6,036		5,452
Accrued interest		14,338		10,078
Accrued insurance		3,357		2,782
Deferred revenue		4,015		3,640
Other		5,893		3,154

Total accrued expenses payable and other liabilities	$	50,522	$	38,490

Capital Lease Obligations (Tables)

12 Months Ended

Dec. 31, 2012

Capital Lease Obligations [Abstract]

Future minimum capital lease payments


2013	$	333
2014		333
2015		333
2016		333
2017		333
Thereafter		1,963

Total minimum lease payments		3,628
Less: amount representing interest		(1,181	)

Present value of minimum lease payments	$	2,447

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income Taxes [Abstract]

Income tax provision (benefit)


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

	$	400	$	15,212		$	15,612

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

	$	262	$	2,953		$	3,215

Year ended December 31, 2010:
U.S. Federal	$	—	$	(13,345	)	$	(13,345	)
State		329		(1,904	)		(1,575	)

	$	329	$	(15,249	)	$	(14,920	)

Deferred income tax assets and liabilities


	2012			2011
Deferred tax assets:
Accounts receivable	$	1,755		$	2,140
Inventories		241			336
Net operating losses		19,423			32,308
AMT and general business tax credits		1,356			1,356
Sec 263A costs		892			731
Accrued liabilities		3,708			3,236
Deferred compensation		1,126			645
Accrued interest		555			567
Stock-based compensation		534			398
Goodwill and intangible assets		5,026			5,756
Other assets		74			123

		34,690			47,596
Deferred tax liabilities:
Property and equipment		(104,680	)		(104,623	)
Investments		(1,599	)		(1,589	)

		(106,279	)		(106,212	)

Net deferred tax liabilities	$	(71,589	)	$	(58,616	)

Actual income tax expense (benefit)


	2012			2011			2010
Computed tax at statutory rates	$	15,557		$	(4,249	)	$	(14,133	)
Permanent items - other		741			415			317
Permanent items - excess of tax deductible goodwill		(2,130	)		(2,130	)		—
State income tax (benefit), net of federal tax effect		1,592			342			(1,023	)
Increase in uncertain tax positions		(148	)		339			—
Other		—			—			(81	)

	$	15,612		$	3,215		$	(14,920	)

Amounts of gross unrecognized tax benefits


	2012			2011
Gross unrecognized tax benefits at January 1	$	6,663		$	6,498
Increases in tax positions taken in prior years		—			434
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		(148	)		(269	)
Lapse in statute of limitations		—			—

Gross unrecognized tax benefits at December 31	$	6,515		$	6,663

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2012

Commitments and Contingencies [Abstract]

Future minimum operating lease payments


2013	$	11,695
2014		10,856
2015		9,235
2016		8,210
2017		6,797
Thereafter		45,060

	$	91,853

Summarized Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2012

Summarized Quarterly Financial Data (Unaudited) [Abstract]

Quarterly financial results of operations


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

	First Quarter			Second Quarter		Third Quarter		Fourth Quarter
2011:
Total revenues	$	134,908		$	184,335	$	184,289	$	217,019
Operating income (loss)		(2,880	)		10,301		15,071		17,650
Income (loss) before provision (benefit) for income taxes		(9,764	)		3,308		7,967		10,630
Net income (loss)		(6,473	)		2,689		4,848		7,862
Basic net income (loss) per common share⁽¹⁾		(0.19	)		0.08		0.14		0.23
Diluted net income (loss) per common share⁽¹⁾		(0.19	)		0.08		0.14		0.23

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

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

Segment Information (Tables)

12 Months Ended

Dec. 31, 2012

Segment Information [Abstract]

Information about reportable segments


	Years Ended December 31,
	2012		2011			2010
Segment Revenues:
Equipment rentals	$	288,641	$	228,038		$	177,970
New equipment sales		241,721		220,211			167,303
Used equipment sales		104,563		85,347			62,286
Parts sales		99,621		94,511			86,686
Services revenues		56,554		53,954			49,629

Total segmented revenues		791,100		682,061			543,874
Non-Segmented revenues		46,215		38,490			30,280

Total revenues	$	837,315	$	720,551		$	574,154

Segment Gross Profit (Loss):
Equipment rentals	$	135,623	$	94,658		$	59,193
New equipment sales		27,524		24,059			16,638
Used equipment sales		30,575		20,305			14,017
Parts sales		27,298		25,289			22,784
Services revenues		34,577		32,930			30,878

Total gross profit from revenues		255,597		197,241			143,510
Non-Segmented gross profit (loss)		1,705		(4,538	)		(7,571	)

Total gross profit	$	257,302	$	192,703		$	135,939


	December 31,
	2012		2011
Segment identified assets:
Equipment sales	$	64,441	$	52,572
Equipment rentals		583,349		450,877
Parts and service		15,529		12,579

Total segment identified assets		663,319		516,028
Non-Segmented identified assets		279,080		237,277

Total assets	$	942,399	$	753,305

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Consolidating Financial Information of Guarantor Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2012

Consolidating Financial Information of Guarantor Subsidiaries [Abstract]

Condensed Consolidating Balance Sheet

CONDENSED CONSOLIDATING BALANCE SHEET


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

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

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

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

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

CONDENSED CONSOLIDATING BALANCE SHEET


	As of December 31, 2011
	H&E Equipment Services		Guarantor Subsidiaries		Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	24,215	$	—	$	—		$	24,215
Receivables, net		93,840		11,499		—			105,339
Inventories, net		55,052		10,099		—			65,151
Prepaid expenses and other assets		5,098		125		—			5,223
Rental equipment, net		366,568		84,309		—			450,877
Property and equipment, net		52,021		10,754		—			62,775
Deferred financing costs, net		5,640		—		—			5,640
Intangible assets, net		—		66		—			66
Investment in guarantor subsidiaries		139,089		—		(139,089	)		—
Goodwill		4,493		29,526		—			34,019

Total assets	$	746,016	$	146,378	$	(139,089	)	$	753,305

Liabilities and Stockholders’ Equity:
Amount due on senior secured credit facility	$	16,055	$	—	$	—		$	16,055
Accounts payable		59,095		3,911		—			63,006
Manufacturer flooring plans payable		58,249		69		—			58,318
Accrued expenses payable and other liabilities		37,786		704		—			38,490
Senior unsecured notes		250,000		—		—			250,000
Capital leases payable		—		2,605		—			2,605
Deferred income taxes		58,616		—		—			58,616
Deferred compensation payable		2,008		—		—			2,008

Total liabilities		481,809		7,289		—			489,098
Stockholders’ equity (deficit)		264,207		139,089		(139,089	)		264,207

Total liabilities and stockholders’ equity	$	746,016	$	146,378	$	(139,089	)	$	753,305

Condensed Consolidating Statement of Operations

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


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

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

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

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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


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

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

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

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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Year Ended December 31, 2010
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	141,180		$	36,790		$	—	$	177,970
New equipment sales		151,906			15,397			—		167,303
Used equipment sales		53,789			8,497			—		62,286
Parts sales		73,369			13,317			—		86,686
Services revenues		43,602			6,027			—		49,629
Other		24,786			5,494			—		30,280

Total revenues		488,632			85,522			—		574,154

Cost of revenues:
Rental depreciation		61,507			17,076			—		78,583
Rental expense		32,485			7,709			—		40,194
New equipment sales		136,899			13,766			—		150,665
Used equipment sales		41,789			6,480			—		48,269
Parts sales		54,066			9,836			—		63,902
Services revenues		16,699			2,052			—		18,751
Other		29,878			7,973			—		37,851

Total cost of revenues		373,323			64,892			—		438,215

Gross profit (loss):
Equipment rentals		47,188			12,005			—		59,193
New equipment sales		15,007			1,631			—		16,638
Used equipment sales		12,000			2,017			—		14,017
Parts sales		19,303			3,481			—		22,784
Services revenues		26,903			3,975			—		30,878
Other		(5,092	)		(2,479	)		—		(7,571	)

Gross profit		115,309			20,630			—		135,939

Selling, general and administrative expenses		123,279			24,998			—		148,277
Equity in loss of guarantor subsidiaries		(13,972	)		—			13,972		—
Gain from sales of property and equipment, net		389			54			—		443

Loss from operations		(21,553	)		(4,314	)		13,972		(11,895	)
Other income (expense):
Interest expense		(19,403	)		(9,673	)		—		(29,076	)
Other, net		576			15			—		591

Total other expense, net		(18,827	)		(9,658	)		—		(28,485	)

Loss before income taxes		(40,380	)		(13,972	)		13,972		(40,380	)
Income tax benefit		(14,920	)		—			—		(14,920	)

Net loss	$	(25,460	)	$	(13,972	)	$	13,972	$	(25,460	)

Condensed Consolidating Statement of Cash Flows

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


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

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

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

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

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

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

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

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

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Year Ended December 31, 2010
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net loss	$	(25,460	)	$	(13,972	)	$	13,972		$	(25,460	)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization on property and equipment		11,239			1,885			—			13,124
Depreciation on rental equipment		61,507			17,076			—			78,583
Amortization of deferred financing costs		1,406			—			—			1,406
Amortization of intangible assets		—			559			—			559
Provision for losses on accounts receivable		2,609			555			—			3,164
Provision for inventory obsolescence		315			—			—			315
Provision for deferred income taxes		(13,227	)		—			—			(13,227	)
Stock-based compensation expense		1,039			—			—			1,039
Gain from sales of property and equipment, net		(389	)		(54	)		—			(443	)
Gain from sales of rental equipment, net		(11,010	)		(1,921	)		—			(12,931	)
Equity in loss of guarantor subsidiaries		13,972			—			(13,972	)		—
Changes in operating assets and liabilities:
Receivables, net		(31,833	)		1,531			—			(30,302	)
Inventories, net		(8,891	)		2,129			—			(6,762	)
Prepaid expenses and other assets		(1,603	)		(77	)		—			(1,680	)
Accounts payable		26,616			2,955			—			29,571
Manufacturer flooring plans payable		(17,986	)		176			—			(17,810	)
Accrued expenses payable and other liabilities		(792	)		(479	)		—			(1,271	)
Deferred compensation payable		63			—			—			63

Net cash provided by operating activities		7,575			10,363			—			17,938

Cash flows from investing activities:
Purchases of property and equipment		(4,067	)		(585	)		—			(4,652	)
Purchases of rental equipment		(60,504	)		(12,745	)		—			(73,249	)
Proceeds from sales of property and equipment		588			(1	)		—			587
Proceeds from sales of rental equipment		39,856			7,789			—			47,645
Investment in subsidiaries		4,691			—			(4,691	)		—

Net cash used in investing activities		(19,436	)		(5,542	)		(4,691	)		(29,669	)

Cash flows from financing activities:
Purchase of treasury stock		(212	)		—			—			(212	)
Payments of deferred financing costs		(2,888	)		—			—			(2,888	)
Payments on capital lease obligations		—			(140	)		—			(140	)
Principal payments on note payable		(1,216	)		—			—			(1,216	)
Capital contributions		—			(4,691	)		4,691			—

Net cash used in financing activities		(4,316	)		(4,831	)		4,691			(4,456	)

Net decrease in cash		(16,177	)		(10	)		—			(16,187	)
Cash, beginning of year		45,326			10			—			45,336

Cash, end of year	$	29,149		$	—		$	—		$	29,149

Summary of Significant Accounting Policies (Details)	12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2012
Transportation equipment [Member]
Estimated useful lives of property plant and equipments
Estimated useful life	5 years
Buildings [Member]
Estimated useful lives of property plant and equipments
Estimated useful life	39 years
Office equipment [Member]
Estimated useful lives of property plant and equipments
Estimated useful life	5 years
Computer equipment [Member]
Estimated useful lives of property plant and equipments
Estimated useful life	3 years
Machinery and equipment [Member]
Estimated useful lives of property plant and equipments
Estimated useful life	7 years

Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
The carrying amounts and fair values of our other financial instruments subject to fair value disclosures
Capital leases payable with interest computed at 5.929% to 9.55%	$ 2,447	$ 2,605
Letters of credit	6,500	7,000
Carrying Amount [Member]
The carrying amounts and fair values of our other financial instruments subject to fair value disclosures
Manufacturer flooring plans payable with interest computed	50,839	58,318
Senior unsecured notes with interest computed	530,000	250,000
Capital leases payable with interest computed at 5.929% to 9.55%	2,447	2,605
Fair Value [Member]
The carrying amounts and fair values of our other financial instruments subject to fair value disclosures
Manufacturer flooring plans payable with interest computed	44,232	52,069
Senior unsecured notes with interest computed	564,450	252,500
Capital leases payable with interest computed at 5.929% to 9.55%	1,919	1,839
Letters of credit	$ 162	$ 192

Summary of Significant Accounting Policies (Details 2) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Basic net income (loss) per share:
Net income (loss)	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 7,862	$ 4,848	$ 2,689	$ (6,473)	$ 28,836	$ 8,926	$ (25,460)
Weighted average number of common shares outstanding									34,890	34,759	34,668
Net income (loss) per common share - basic	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 0.23	$ 0.14	$ 0.08	$ (0.19)	$ 0.83	$ 0.26	$ (0.73)
Diluted net income (loss) per share:
Net income (loss)	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 7,862	$ 4,848	$ 2,689	$ (6,473)	$ 28,836	$ 8,926	$ (25,460)
Weighted average number of common shares outstanding									34,890	34,759	34,668
Effect of dilutive securities:
Effect of dilutive non-vested stock									88	128
Weighted average number of common shares outstanding - diluted									34,978	34,887	34,668
Net income (loss) per common share - diluted	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 0.23	$ 0.14	$ 0.08	$ (0.19)	$ 0.82	$ 0.26	$ (0.73)
Stock options [Member]
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive:									51	51	51
Non-vested stock [Member]
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive:									65		330

Summary of Significant Accounting Policies (Details 3) - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Schedule of non-vested stock activity
Nonvested stock, beginning balance, Number of Shares	278,634	329,937
Nonvested stock, beginning balance, Weighted Average Grant Date Fair Value	$ 10.77	$ 8.57
Granted, Number of Shares	108,678	109,275
Granted, Weighted Average Grant Date Fair Value	$ 15.16	$ 14.46
Vested, Number of Shares	(151,416)	(148,252)
Vested, Weighted Average Grant Date Fair Value	$ 9.48	$ 8.69
Forfeited, Number of Shares	(5,481)	(12,326)
Forfeited, Weighted Average Grant Date Fair Value	$ 12.35	$ 9.54
Nonvested stock, ending balance, Number of Shares	230,415	278,634
Nonvested stock, ending balance, Weighted Average Grant Date Fair Value	$ 13.65	$ 10.77

- Definition

The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.

+ References + Details

Summary of Significant Accounting Policies (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of compensation expense related to non-vested stock
Compensation expense	$ 1,806	$ 1,328	$ 1,030

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Summary of Significant Accounting Policies (Details 5) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Summarizes compensation expense related to stock-based awards
Compensation expense	$ 1,806	$ 1,328	$ 1,030
Stock options [Member]
Summarizes compensation expense related to stock-based awards
Compensation expense	$ 56		$ 9

- Definition

+ References + Details

Summary of Significant Accounting Policies (Details 6) - $ / shares	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of share based compensation stock options activity
Stock Options, Outstanding, Number of Shares, Beginning Balance	51,000	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 17.80	$ 17.80
Stock Options, Granted, Number of Shares
Stock Options, Granted, Weighted Average Exercise Price
Stock Options, Exercised, Number of Shares
Stock Options, Exercised, Weighted Average Exercise Price
Stock Options, Canceled, forfeited or expired, Number of Shares
Stock Options, Canceled, forfeited or expired, Weighted Average Exercise Price
Stock Options, Outstanding, Number of Shares, Ending Balance	51,000	51,000	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 17.80	$ 17.80	$ 17.80
Stock Options, Outstanding, Weighted Average Contractual Life In Years	3 years 6 months	4 years 6 months
Stock Options, Exercisable, Number of Shares	51,000
Stock Options, Exercisable, Weighted Average Exercise Price	$ 17.80
Stock Options, Exercisable, Weighted Average Contractual Life In Years	3 years 6 months

Summary of Significant Accounting Policies (Details Textual)	1 Months Ended		12 Months Ended
	Oct. 31, 2012 USD ($)	Oct. 31, 2011 USD ($)	Dec. 31, 2012 USD ($) Segment Manufacturer Branches $ / shares shares	Dec. 31, 2011 USD ($) Branches shares	Dec. 31, 2010 USD ($) Branches shares	Aug. 20, 2012	Sep. 30, 2011
Summary of Significant Accounting Policies (Textual) [Abstract]
Salvage value			25.00%
Number of operating segments \| Segment			6
Minimum percentage of likelihood that fair value of goodwill more than carrying value							50.00%
Goodwill impairment	$ 0	$ 0
Carrying amount of goodwill			$ 0	$ 0	$ 0
Number of branches closed \| Branches			1	3	1
Accrued expenses and other liabilities			$ 3,500,000	$ 2,900,000
Health insurance reserves			1,400,000	1,200,000
Advertising costs			$ 400,000	$ 200,000	$ 600,000
Recognized income tax provisions			50.00%
Manufacturer flooring plans payable, interest rate			5.25%	5.38%
Senior unsecured notes, interest rate			7.00%	8.375%
Capital lease payable, interest rate, minimum			5.929%	5.929%
Capital lease payable interest rate, maximum			9.55%	9.55%
No. of manufacturers \| Manufacturer			3
Stock-Based incentive compensation plan \| shares			3,720,401
Issue of shares of non-vested period			3 years
Unrecognized compensation expense related to non-vested stock			$ 3,400,000
Expected non-vested stock recognized over a weighted-average period			2 years
Stock Options Granted \| shares
Unrecognized compensation expense related to stock option awards			$ 100,000	$ 0
Reduction on weighted average exercises price \| $ / shares			$ 7.00
Dividend per share paid \| $ / shares			7.00
Closing price of common stock \| $ / shares			$ 15.07
Number of reportable segment \| Segment			5
Supplier concentration risk [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Rental and sales equipment			60.00%
7% Senior Notes [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Initial Purchasers' discount			$ 9,300,000
Summary of Significant Accounting Policies (Textual) [Abstract]
Senior unsecured notes, interest rate						7.00%
Credit Facility [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Amount incurred with 2012 senior unsecured notes			1,700,000
Transaction costs			$ 1,500,000
Earthmoving equipment [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Estimated useful life			5 years
Industrial lift trucks [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Estimated useful life			7 years
Attachments and other equipment [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Estimated useful life			3 years
Cranes and Aerial Work Platform [Member]
Summary of Significant Accounting Policies (Additional Textual) [Abstract]
Estimated useful life			10 years

Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Receivables, net
Trade receivables	$ 141,698	$ 107,907
Unbilled rental revenue	4,465	2,989
Income tax receivables	93	14
Other	4	10
Total receivables	146,260	110,920
Less allowance for doubtful accounts	(4,593)	(5,581)
Total receivables, net	$ 141,667	$ 105,339

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Inventories, net
Total inventories, net	$ 79,970	$ 65,151
New equipment [Member]
Inventories, net
Total inventories, net	55,798	45,939
Used equipment [Member]
Inventories, net
Total inventories, net	8,643	6,633
Parts, supplies and other [Member]
Inventories, net
Total inventories, net	$ 15,529	$ 12,579

Inventories (Details Textual) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011
Inventories (Textual) [Abstract]
Net of reserves for inventory obsolescence	$ 0.6	$ 0.9

- Definition

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.BB)
-URI http://asc.fasb.org/extlink&oid=6386940&loc=d3e100047-122729

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.6(a))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SX 210.12-09)
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e24092-122690

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-SubTopic 10
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6386567&loc=d3e3927-108312

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Paragraph 8, 9, 14
-Chapter 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 9
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 09
-Article 12

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 6
-Subparagraph a
-Article 5

+ Details

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Net property and equipment
Total property and equipment	$ 154,290	$ 124,825
Less accumulated depreciation and amortization	(68,101)	(62,050)
Total net property and equipment	86,189	62,775
Land [Member]
Net property and equipment
Total property and equipment	6,833	6,833
Transportation equipment [Member]
Net property and equipment
Total property and equipment	52,816	43,303
Building and leasehold improvements [Member]
Net property and equipment
Total property and equipment	32,419	18,444
Office and computer equipment [Member]
Net property and equipment
Total property and equipment	44,288	39,095
Machinery and equipment [Member]
Net property and equipment
Total property and equipment	9,159	8,552
Property under capital leases [Member]
Net property and equipment
Total property and equipment	3,217	3,217
Construction in progress [Member]
Net property and equipment
Total property and equipment	$ 5,558	$ 5,381

Property and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Property and Equipment (Textual) [Abstract]
Interest costs capitalized	$ 200	$ 100
Property and Equipment (Additional Textual) [Abstract]
Depreciation and amortization of property and equipment	13,481	12,255	$ 13,124
Computer software costs	15,300	19,100
Computer software, amortization	3,800	3,800
Office and computer equipment [Member]
Property and Equipment (Textual) [Abstract]
Capitalized costs	26,900	26,900
Interest costs capitalized	$ 600	$ 600

Manufacturer Flooring Plans Payable (Details) - Manufacturer flooring plans payable [Member] $ in Thousands	Dec. 31, 2012 USD ($)
Maturities of manufacturer flooring plans payable
2013	$ 31,871
2014	14,724
2015	4,244
2016
2017
Thereafter
Total	$ 50,839

Manufacturer Flooring Plans Payable (Details Textual)	Dec. 31, 2012
Manufacturer Flooring Plans Payable (Textual) [Abstract]
Debt instrument interest rate, minimum	0.00%
Debt instrument interest rate, maximum	3.25%

Accrued Expenses Payable and Other Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Accrued expenses payable and other liabilities
Payroll and related liabilities	$ 16,883	$ 13,384
Sales, use and property taxes	6,036	5,452
Accrued interest	14,338	10,078
Accrued insurance	3,357	2,782
Deferred revenue	4,015	3,640
Other	5,893	3,154
Total accrued expenses payable and other liabilities	$ 50,522	$ 38,490

Senior Unsecured Notes (Details) - USD ($)	1 Months Ended			3 Months Ended	12 Months Ended
Senior Unsecured Notes (Details) - USD ($)	Feb. 28, 2013	Sep. 30, 2012	Aug. 31, 2012	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2010	Feb. 04, 2013	Sep. 19, 2012	Aug. 20, 2012	Dec. 31, 2011
Senior Unsecured Notes (Textual) [Abstract]
Interest rate					7.00%					8.375%
Year of maturity	2022
Redemption price percentage as equal to principal amount of old Notes to be redeemed					101.00%			102.792%
Senior Unsecured Notes (Additional Textual) [Abstract]
Net proceeds to the company net of initial purchasers' discount					$ 520,700,000
Repurchase of old notes					158,700,000
Consideration per base amount to those who tendered old notes prior to deadline					1,031.67
Base amount of old note fixed for exchange					1,000
Principal amount outstanding of old Notes redeemed by company		$ 91,300,000
Actual dividends paid					$ 244,400,000
Dividend per share paid					$ 7.00
Shares on which dividend is 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	$ 1,216,000
Unamortized deferred financing costs written off					2,600,000
Transaction costs incurred in connection with extinguishment of debt				$ 10,200,000	1,700,000
8 3/8% Senior Notes [Member]
Senior Unsecured Notes (Textual) [Abstract]
Aggregate principal amount					$ 250,000,000
Interest rate					8.375%
Year of maturity					2016
7% Senior Notes [Member]
Senior Unsecured Notes (Textual) [Abstract]
Aggregate principal amount									$ 530,000,000
Interest rate									7.00%
Initial Purchasers' discount					$ 9,300,000
Year of maturity			2022
Maturity date of notes					Sep. 01, 2022
Principal payments due until maturity					$ 0
Percentage of principal amount of new notes to be redeemed before September1, 2015					35.00%
Add-on Notes [Member]
Senior Unsecured Notes (Textual) [Abstract]
Aggregate principal amount							$ 100,000,000
Interest rate							7.00%
Maturity date of notes					Sep. 01, 2022
Price percentage for Add-on Notes, Principal amount							108.50%
Redemption price percentage as equal to principal amount of old Notes to be redeemed					101.00%
Net proceeds from the offering of Add-on Notes					$ 110,400,000

Senior Secured Credit Facility (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Feb. 26, 2013	Aug. 17, 2012	Aug. 09, 2012	Feb. 29, 2012	Dec. 31, 2011
Senior Credit Facility (Additional Textual) [Abstract]
Interest rate	7.00%					8.375%
Credit Agreement's existing incremental facility	$ 82.5
Outstanding letters of credit	6.5					$ 7.0
Senior Credit Facility (Textual) [Abstract]
Ceiling limit of borrowing facility to maintain minimum fixed charge coverage ratio	$ 50.3
Maximum Leverage Ratio to 1.0	500.00%
Debt instrument prime rate plus	3.25%
Credit facility interest rate description	the interest rate on the Credit Facility was based on a 3.25% U.S. Prime Rate plus 100 basis points and LIBOR plus 200 basis points
Basis points added to U S prime rate	1.00%
Basis points added to LIBOR	2.00%
Weighted average interest rate on the senior secured credit facility	3.10%
8 3/8% Senior Notes [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Interest rate	8.375%
Letter of Credit [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Outstanding letters of credit		$ 6.5
Minimum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Unused commitment fee margin percentage	0.375%
Index rate plus an applicable margin Percentage	1.00%
Minimum [Member] \| Letter of Credit [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Margin rate lowered in applicable to Letter of Credit					2.00%
Maximum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Unused commitment fee margin percentage	0.50%
Index rate plus an applicable margin Percentage	1.50%
Maximum [Member] \| Letter of Credit [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Margin rate lowered in applicable to Letter of Credit					2.50%
Amendment No. 1 [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Existing credit facility with its lenders					$ 320.0
Debt instrument maturity date description	extended the maturity date of the Credit Facility from July 29, 2015 to the earlier to occur of, inter alia, February 29, 2017, and, unless previously refinanced, the date that is six months prior to the maturity of Old Notes (giving effect to any extensions thereof)
Total transaction costs on Amendments	$ 0.8
Amendment No. 1 [Member] \| Minimum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
LIBOR plus an applicable margin Percentage					2.00%
Amendment No. 1 [Member] \| Minimum [Member] \| 8 3/8% Senior Notes [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Amount of Old notes					$ 200.0
Amendment No. 1 [Member] \| Maximum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
LIBOR plus an applicable margin Percentage					2.50%
Amendment No. 2 [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Debt instrument maturity date description	changed the maturity date of the Credit Facility to the earlier to occur of February 29, 2017, and the date that is six months prior to the scheduled maturity of the New Notes (giving effect to any extensions thereof) (subject to earlier termination upon the occurrence of, under certain circumstances, an event of default or prepayment in full of the amounts owing under the Credit Facility),
Total transaction costs on Amendments	$ 0.7
Amendment No. 2 [Member] \| Minimum [Member] \| 8 3/8% Senior Notes [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Amount of Old notes				$ 200.0
Amendment No. 2 [Member] \| Maximum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Amount of Old notes				$ 530.0
Amendment No. 3 [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Credit Agreement's existing incremental facility	$ 47.5
Amendment No. 3 [Member] \| Letter of Credit [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Existing credit facility with its lenders			$ 30.0
Credit Facility [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Available borrowings under our senior secured credit facility		$ 381.1
Credit Facility [Member] \| Minimum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Existing credit facility with its lenders			320.0
Credit Facility [Member] \| Maximum [Member]
Senior Credit Facility (Additional Textual) [Abstract]
Existing credit facility with its lenders			$ 402.5

Capital Lease Obligations (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Future minimum capital lease payments
2013	$ 333
2014	333
2015	333
2016	333
2017	333
Thereafter	1,963
Total minimum lease payments	3,628
Less: amount representing interest	(1,181)
Present value of minimum lease payments	$ 2,447

Capital Lease Obligations (Details Textual)	12 Months Ended
Capital Lease Obligations (Details Textual)	Dec. 31, 2012 Lease
Capital Lease Obligations (Additional Textual) [Abstract]
Number of capital lease obligations	2
Capital lease obligations one [Member]
Capital Lease Obligations (Textual) [Abstract]
Capital lease obligations expiring	2022
Capital lease obligations two [Member]
Capital Lease Obligations (Textual) [Abstract]
Capital lease obligations expiring	2029

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income tax provision (benefit)
U.S. Federal, Deferred	$ 13,187	$ 2,621	$ (13,345)
U.S. Federal, Total	13,187	2,621	(13,345)
State, Current	400	262	329
State, Deferred	2,025	332	(1,904)
State, Total	2,425	594	(1,575)
Current, Total	400	262	329
Deferred, Total	15,212	2,953	(15,249)
Total	$ 15,612	$ 3,215	$ (14,920)

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6509736

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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

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-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

Income Taxes (Details 1) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Deferred tax assets:
Accounts receivable	$ 1,755	$ 2,140
Inventories	241	336
Net operating losses	19,423	32,308
AMT and general business tax credits	1,356	1,356
Sec 263A costs	892	731
Accrued liabilities	3,708	3,236
Deferred compensation	1,126	645
Accrued interest	555	567
Stock-based compensation	534	398
Goodwill and intangible assets	5,026	5,756
Other assets	74	123
Deferred tax assets, Total	34,690	47,596
Deferred tax liabilities:
Property and equipment	(104,680)	(104,623)
Investments	(1,599)	(1,589)
Deferred tax liabilities, Total	71,589	58,616
Net deferred tax liabilities	$ (71,589)	$ (58,616)

Income Taxes (Details 2) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Actual income tax expense (benefit)
Computed tax at statutory rates	$ 15,557	$ (4,249)	$ (14,133)
Permanent items - other	741	415	317
Permanent items - excess of tax deductible goodwill	(2,130)	(2,130)
State income tax (benefit), net of federal tax effect	1,592	342	(1,023)
Increase in uncertain tax positions	(148)	339
Other			(81)
Total	$ 15,612	$ 3,215	$ (14,920)

Income Taxes (Details 3) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Amounts of gross unrecognized tax benefits
Gross unrecognized tax benefits at January 1	$ 6,663	$ 6,498
Increases in tax positions taken in prior years		434
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	(148)	(269)
Lapse in statute of limitations
Gross unrecognized tax benefits at December 31	$ 6,515	$ 6,663

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011
Income Taxes (Textual) [Abstract]
Statutory federal income tax rate	35.00%
Federal net operating loss carry forwards	$ 93,300
Expire in varying amounts for federal net operating loss carry forwards	2023 through 2030
Federal alternative minimum tax credit carry forwards	$ 800
General business credit carryforwards	$ 1,356	$ 1,356
Expire in varying amounts for business credit carryforwards	from 2025 and 2029
Unrecognized tax benefits	$ 200
Federal tax returns under examination	2005 through 2009

Commitments and Contingencies (Details) $ in Thousands	Dec. 31, 2012 USD ($)
Future minimum operating lease payments
2013	$ 11,695
2014	10,856
2015	9,235
2016	8,210
2017	6,797
Thereafter	45,060
Total	$ 91,853

Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Commitments and Contingencies (Textual) [Abstract]
Rent expense on property leases and equipment leases	$ 12.8	$ 12.6	$ 11.8
Outstanding letters of credit	$ 6.5	$ 7.0
Expiration date of letter of credit	Jan. 31, 2013
Renewed letter of credit	$ 6.5
Expiration date of renewed letter of credit	Jan. 31, 2014

Employee Benefit Plan (Details) - USD ($) $ in Millions	12 Months Ended
Employee Benefit Plan (Details) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Employee Benefit Plan (Textual) [Abstract]
Amount of contributions in profit-sharing plan net of employee forfeitures	$ 1.4	$ 1.2	$ 1.1

Deferred Compensation Plans (Details) $ in Thousands	12 Months Ended
Deferred Compensation Plans (Details) $ in Thousands	Dec. 31, 2012 USD ($) Deferred_Compensation_Plan	Dec. 31, 2011 USD ($)
Deferred Compensation Plans (Textual) [Abstract]
Number of deferred compensation plan \| Deferred_Compensation_Plan	1
Effective rate	3.25%
Aggregate deferred compensation payable	$ 1,975	$ 2,008
Accrued interest	$ 1,400	$ 1,500

Related Party Transactions (Details Textual)	12 Months Ended
Related Party Transactions (Details Textual)	Dec. 31, 2012 USD ($) Trust	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Jan. 11, 2011 USD ($)
Related Party Transactions (Textual) [Abstract]
Payments to Acquire Equipment on Lease	$ 200,000	$ 200,000	$ 300,000
Related Party Transactions (Additional Textual) [Abstract]
Branch facility purchased				$ 1,600,000
T & J partnership [Member]
Related Party Transactions (Textual) [Abstract]
Payments to Acquire Equipment on Lease	200,000	200,000	200,000
Gulf Wide Aviation [Member]
Related Party Transactions (Textual) [Abstract]
Payments in respect of charter cost	500,000	400,000	400,000
Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transactions (Textual) [Abstract]
Commission paid	600,000	500,000	700,000
B-C Equipment Sales Inc [Member]
Related Party Transactions (Textual) [Abstract]
Products and services purchased	100,000	200,000	200,000
Sales to related party	$ 100,000	20,000	14,000
John M. Engquist [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in joint venture	29.20%
John M. Engquist [Member] \| T & J partnership [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	50.00%
John M. Engquist [Member] \| Gulf Wide Aviation [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	62.50%
John M. Engquist [Member] \| Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	31.25%
John M. Engquist [Member] \| B-C Equipment Sales Inc [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	50.00%
Kristan Engquist Dunne [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in joint venture	29.20%
Kristan Engquist Dunne [Member] \| Gulf Wide Aviation [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	12.50%
Kristan Engquist Dunne [Member] \| Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	6.25%
Children of John M. Engquist and Kristan Engquist Dunne [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in joint venture	16.60%
Number of trust held by related party \| Trust	4
John M. Engquist Mother [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in joint venture	25.00%
John M. Engquist Mother [Member] \| T & J partnership [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	50.00%
John M. Engquist Mother [Member] \| Gulf Wide Aviation [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	25.00%
John M. Engquist Mother [Member] \| Perkins-McKenzie Insurance Agency Inc. [Member]
Related Party Transactions (Textual) [Abstract]
Percentage of ownership interest in equity	12.50%
Chairman of the Board [Member]
Related Party Transactions (Textual) [Abstract]
Agreement term	5 years
Consulting fee	$ 167,000
Cost-of-living annual percentage increase	4.00%
Expense related to the agreement	$ 200,000	$ 200,000	$ 200,000

Summarized Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Quarterly financial results of operations
Total revenues	$ 250,117	$ 204,509	$ 209,024	$ 173,665	$ 217,019	$ 184,289	$ 184,335	$ 134,908	$ 837,315	$ 720,551	$ 574,154
Operating income (loss)	28,458	25,035	23,477	12,271	17,650	15,071	10,301	(2,880)	89,241	40,142	(11,895)
Income (loss) before provision (benefit) for income taxes	16,762	5,273	16,655	5,758	10,630	7,967	3,308	(9,764)	44,448	12,141	(40,380)
Net income (loss)	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 7,862	$ 4,848	$ 2,689	$ (6,473)	$ 28,836	$ 8,926	$ (25,460)
Net income (loss) per common share - basic	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 0.23	$ 0.14	$ 0.08	$ (0.19)	$ 0.83	$ 0.26	$ (0.73)
Net income (loss) per common share - diluted	$ 0.31	$ 0.11	$ 0.30	$ 0.11	$ 0.23	$ 0.14	$ 0.08	$ (0.19)	$ 0.82	$ 0.26	$ (0.73)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.21)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References + Details

- Definition

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

+ References

+ Details

Summarized Quarterly Financial Data (Unaudited) (Details Textual) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2012
Summarized Quarterly Financial Data (Textual) [Abstract]
Payment of debt extinguishment before tax	$ 10.2	$ 1.7
Payment of debt extinguishment after tax	6.6
Redemption of senior unsecured notes	$ 250.0

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues:
Total revenues	$ 250,117	$ 204,509	$ 209,024	$ 173,665	$ 217,019	$ 184,289	$ 184,335	$ 134,908	$ 837,315	$ 720,551	$ 574,154
Gross Profit (Loss):
Total gross profit									257,302	192,703	135,939
Segment identified assets:
Total assets	942,399				753,305				942,399	753,305
Equipment Rentals [Member]
Revenues:
Total revenues									288,641	228,038	177,970
Gross Profit (Loss):
Total gross profit									135,623	94,658	59,193
Segment identified assets:
Total assets	583,349				450,877				583,349	450,877
New Equipment Sales [Member]
Revenues:
Total revenues									241,721	220,211	167,303
Gross Profit (Loss):
Total gross profit									27,524	24,059	16,638
Used Equipment Sales [Member]
Revenues:
Total revenues									104,563	85,347	62,286
Gross Profit (Loss):
Total gross profit									30,575	20,305	14,017
Segment identified assets:
Total assets	64,441				52,572				64,441	52,572
Parts Sales [Member]
Revenues:
Total revenues									99,621	94,511	86,686
Gross Profit (Loss):
Total gross profit									27,298	25,289	22,784
Services Revenues [Member]
Revenues:
Total revenues									56,554	53,954	49,629
Gross Profit (Loss):
Total gross profit									34,577	32,930	30,878
Parts and Services [Member]
Segment identified assets:
Total assets	15,529				12,579				15,529	12,579
Reportable Segment [Member]
Revenues:
Total revenues									791,100	682,061	543,874
Gross Profit (Loss):
Total gross profit									255,597	197,241	143,510
Segment identified assets:
Total assets	663,319				516,028				663,319	516,028
Non Segment Revenues [Member]
Revenues:
Total revenues									46,215	38,490	30,280
Gross Profit (Loss):
Total gross profit									1,705	(4,538)	$ (7,571)
Segment identified assets:
Total assets	$ 279,080				$ 237,277				$ 279,080	$ 237,277

Segment Information (Details Textual)	12 Months Ended
Segment Information (Details Textual)	Dec. 31, 2012 Segment Customer	Dec. 31, 2011	Dec. 31, 2010
Segment Information (Textual) [Abstract]
Number of reportable segment \| Segment	5
Sales to international customers	2.10%	1.90%	2.10%
No customer accounted 10% of revenue \| Customer	0

Consolidating Financial Information of Guarantor Subsidiaries (Details) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Assets
Cash	$ 8,894	$ 24,215	$ 29,149	$ 45,336
Receivables, net	141,667	105,339
Inventories, net	79,970	65,151
Prepaid expenses and other assets	5,207	5,223
Rental equipment, net	583,349	450,877
Property and equipment, net	86,189	62,775
Deferred financing costs, net	5,049	5,640
Intangible assets, net		66
Goodwill	32,074	34,019
Total assets	942,399	753,305
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility	157,719	16,055
Accounts payable	36,119	63,006
Manufacturer flooring plans payable	50,839	58,318
Dividends payable	1,488
Accrued expenses payable and other liabilities	50,522	38,490
Senior unsecured notes (net of unacccreted discount of $8,935 at December 31, 2012)	521,065	250,000
Capital leases payable	2,447	2,605
Deferred income taxes	71,589	58,616
Deferred compensation payable	1,975	2,008
Total liabilities	893,763	489,098
Stockholders' equity (deficit)	48,636	264,207	254,250	278,882
Total liabilities and stockholders' equity	942,399	753,305
H & E Equipment Services [Member]
Assets
Cash	8,894	24,215	$ 29,149	45,326
Receivables, net	125,345	93,840
Inventories, net	71,407	55,052
Prepaid expenses and other assets	5,107	5,098
Rental equipment, net	485,177	366,568
Property and equipment, net	74,264	52,021
Deferred financing costs, net	5,049	5,640
Intangible assets, net
Investment in guarantor subsidiaries	160,005	139,089
Goodwill	2,548	4,493
Total assets	937,796	746,016
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility	157,719	16,055
Accounts payable	34,786	59,095
Manufacturer flooring plans payable	50,389	58,249
Dividends payable	1,488
Accrued expenses payable and other liabilities	50,149	37,786
Senior unsecured notes (net of unacccreted discount of $8,935 at December 31, 2012)	521,065	250,000
Deferred income taxes	71,589	58,616
Deferred compensation payable	1,975	2,008
Total liabilities	889,160	481,809
Stockholders' equity (deficit)	48,636	264,207
Total liabilities and stockholders' equity	937,796	746,016
Guarantor Subsidiaries [Member]
Assets
Cash				$ 10
Receivables, net	16,322	11,499
Inventories, net	8,563	10,099
Prepaid expenses and other assets	100	125
Rental equipment, net	98,172	84,309
Property and equipment, net	11,925	10,754
Intangible assets, net		66
Goodwill	29,526	29,526
Total assets	164,608	146,378
Liabilities and Stockholders' Equity:
Accounts payable	1,333	3,911
Manufacturer flooring plans payable	450	69
Accrued expenses payable and other liabilities	373	704
Capital leases payable	2,447	2,605
Total liabilities	4,603	7,289
Stockholders' equity (deficit)	160,005	139,089
Total liabilities and stockholders' equity	164,608	146,378
Elimination [Member]
Assets
Intangible assets, net
Investment in guarantor subsidiaries	(160,005)	(139,089)
Total assets	(160,005)	(139,089)
Liabilities and Stockholders' Equity:
Stockholders' equity (deficit)	(160,005)	(139,089)
Total liabilities and stockholders' equity	$ (160,005)	$ (139,089)

Consolidating Financial Information of Guarantor Subsidiaries (Details 1) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Revenues:
Equipment rentals									$ 288,641	$ 228,038	$ 177,970
New equipment sales									241,721	220,211	167,303
Used equipment sales									104,563	85,347	62,286
Parts sales									99,621	94,511	86,686
Services revenues									56,554	53,954	49,629
Other									46,215	38,490	30,280
Total revenues	$ 250,117	$ 204,509	$ 209,024	$ 173,665	$ 217,019	$ 184,289	$ 184,335	$ 134,908	837,315	720,551	574,154
Cost of revenues:
Rental depreciation									102,966	86,781	78,583
Rental expense									50,052	46,599	40,194
New equipment sales									214,197	196,152	150,665
Used equipment sales									73,988	65,042	48,269
Parts sales									72,323	69,222	63,902
Services revenues									21,977	21,024	18,751
Other									44,510	43,028	37,851
Total cost of revenues									580,013	527,848	438,215
Gross profit (loss):
Gross profit									257,302	192,703	135,939
Selling, general and administrative expenses									169,653	153,354	148,277
Gain from sales of property and equipment, net									1,592	793	443
Income (loss) from operations	28,458	25,035	23,477	12,271	17,650	15,071	10,301	(2,880)	89,241	40,142	(11,895)
Other income (expense):
Interest expense									(35,541)	(28,727)	(29,076)
Loss on early extinguishment of debt									(10,180)
Other, net									928	726	591
Total other expense, net									(44,793)	(28,001)	(28,485)
Income (loss) before income taxes	16,762	5,273	16,655	5,758	10,630	7,967	3,308	(9,764)	44,448	12,141	(40,380)
Income tax Expense (Benefit), Total									15,612	3,215	(14,920)
Net income (loss)	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 7,862	$ 4,848	$ 2,689	$ (6,473)	28,836	8,926	(25,460)
Equipment Rentals [Member]
Revenues:
Total revenues									288,641	228,038	177,970
Gross profit (loss):
Gross profit									135,623	94,658	59,193
New Equipment Sales [Member]
Revenues:
Total revenues									241,721	220,211	167,303
Gross profit (loss):
Gross profit									27,524	24,059	16,638
Used Equipment Sales [Member]
Revenues:
Total revenues									104,563	85,347	62,286
Gross profit (loss):
Gross profit									30,575	20,305	14,017
Parts Sales [Member]
Revenues:
Total revenues									99,621	94,511	86,686
Gross profit (loss):
Gross profit									27,298	25,289	22,784
Services Revenues [Member]
Revenues:
Total revenues									56,554	53,954	49,629
Gross profit (loss):
Gross profit									34,577	32,930	30,878
Other [Member]
Revenues:
Total revenues									46,215	38,490	30,280
Gross profit (loss):
Gross profit									1,705	(4,538)	(7,571)
H & E Equipment Services [Member]
Revenues:
Equipment rentals									237,171	182,822	141,180
New equipment sales									212,544	200,298	151,906
Used equipment sales									83,742	70,485	53,789
Parts sales									85,137	80,153	73,369
Services revenues									49,037	47,325	43,602
Other									37,908	31,573	24,786
Total revenues									705,539	612,656	488,632
Cost of revenues:
Rental depreciation									83,219	68,327	61,507
Rental expense									40,197	37,264	32,485
New equipment sales									188,251	178,413	136,899
Used equipment sales									58,604	52,978	41,789
Parts sales									61,988	58,827	54,066
Services revenues									19,362	18,658	16,699
Other									35,621	34,066	29,878
Total cost of revenues									487,242	448,533	373,323
Gross profit (loss):
Gross profit									218,297	164,123	115,309
Selling, general and administrative expenses									139,775	126,880	123,279
Equity in loss of guarantor subsidiaries									(181)	(6,633)	(13,972)
Gain from sales of property and equipment, net									1,216	384	389
Income (loss) from operations									79,557	30,994	(21,553)
Other income (expense):
Interest expense									(25,798)	(19,536)	(19,403)
Loss on early extinguishment of debt									(10,180)
Other, net									869	683	576
Total other expense, net									(35,109)	(18,853)	(18,827)
Income (loss) before income taxes									44,448	12,141	(40,380)
Income tax Expense (Benefit), Total									15,612	3,215	(14,920)
Net income (loss)									28,836	8,926	(25,460)
H & E Equipment Services [Member] \| Equipment Rentals [Member]
Gross profit (loss):
Gross profit									113,755	77,231	47,188
H & E Equipment Services [Member] \| New Equipment Sales [Member]
Gross profit (loss):
Gross profit									24,293	21,885	15,007
H & E Equipment Services [Member] \| Used Equipment Sales [Member]
Gross profit (loss):
Gross profit									25,138	17,507	12,000
H & E Equipment Services [Member] \| Parts Sales [Member]
Gross profit (loss):
Gross profit									23,149	21,326	19,303
H & E Equipment Services [Member] \| Services Revenues [Member]
Gross profit (loss):
Gross profit									29,675	28,667	26,903
H & E Equipment Services [Member] \| Other [Member]
Gross profit (loss):
Gross profit									2,287	(2,493)	(5,092)
Guarantor Subsidiaries [Member]
Revenues:
Equipment rentals									51,470	45,216	36,790
New equipment sales									29,177	19,913	15,397
Used equipment sales									20,821	14,862	8,497
Parts sales									14,484	14,358	13,317
Services revenues									7,517	6,629	6,027
Other									8,307	6,917	5,494
Total revenues									131,776	107,895	85,522
Cost of revenues:
Rental depreciation									19,747	18,454	17,076
Rental expense									9,855	9,335	7,709
New equipment sales									25,946	17,739	13,766
Used equipment sales									15,384	12,064	6,480
Parts sales									10,335	10,395	9,836
Services revenues									2,615	2,366	2,052
Other									8,889	8,962	7,973
Total cost of revenues									92,771	79,315	64,892
Gross profit (loss):
Gross profit									39,005	28,580	20,630
Selling, general and administrative expenses									29,878	26,474	24,998
Gain from sales of property and equipment, net									376	409	54
Income (loss) from operations									9,503	2,515	(4,314)
Other income (expense):
Interest expense									(9,743)	(9,191)	(9,673)
Other, net									59	43	15
Total other expense, net									(9,684)	(9,148)	(9,658)
Income (loss) before income taxes									(181)	(6,633)	(13,972)
Net income (loss)									(181)	(6,633)	(13,972)
Guarantor Subsidiaries [Member] \| Equipment Rentals [Member]
Gross profit (loss):
Gross profit									21,868	17,427	12,005
Guarantor Subsidiaries [Member] \| New Equipment Sales [Member]
Gross profit (loss):
Gross profit									3,231	2,174	1,631
Guarantor Subsidiaries [Member] \| Used Equipment Sales [Member]
Gross profit (loss):
Gross profit									5,437	2,798	2,017
Guarantor Subsidiaries [Member] \| Parts Sales [Member]
Gross profit (loss):
Gross profit									4,149	3,963	3,481
Guarantor Subsidiaries [Member] \| Services Revenues [Member]
Gross profit (loss):
Gross profit									4,902	4,263	3,975
Guarantor Subsidiaries [Member] \| Other [Member]
Gross profit (loss):
Gross profit									(582)	(2,045)	(2,479)
Elimination [Member]
Gross profit (loss):
Equity in loss of guarantor subsidiaries									181	6,633	13,972
Income (loss) from operations									181	6,633	13,972
Other income (expense):
Income (loss) before income taxes									181	6,633	13,972
Net income (loss)									$ 181	$ 6,633	$ 13,972

Consolidating Financial Information of Guarantor Subsidiaries (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income (loss)	$ 10,704	$ 3,709	$ 10,468	$ 3,955	$ 7,862	$ 4,848	$ 2,689	$ (6,473)	$ 28,836	$ 8,926	$ (25,460)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment									13,481	12,255	13,124
Depreciation of rental equipment									102,966	86,781	78,583
Amortization of deferred financing costs and note discount accretion									1,555	1,388	1,406
Amortization of intangible assets									66	362	559
Provision for losses on accounts receivable									3,480	3,182	3,164
Provision for inventory obsolescence									126	210	315
Provision for deferred income taxes									12,973	2,697	(13,227)
Stock-based compensation expense									1,862	1,327	1,039
Loss on early extinguishment of debt									10,180
Gain from sales of property and equipment, net									(1,592)	(793)	(443)
Gain from sales of rental equipment, net									(29,559)	(18,788)	(12,931)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill									1,944
Changes in operating assets and liabilities:
Receivables, net									(39,808)	(9,382)	(30,302)
Inventories, net									(43,137)	(21,561)	(6,762)
Prepaid expenses and other assets									16	3,457	(1,680)
Accounts payable									(26,886)	4,569	29,571
Manufacturer flooring plans payable									(7,479)	(16,740)	(17,810)
Accrued expenses payable and other liabilities									12,032	2,491	(1,271)
Deferred compensation payable									(33)	4	63
Net cash provided by operating activities									41,023	60,385	17,938
Cash flows from investing activities:
Purchases of property and equipment									(37,361)	(18,433)	(4,652)
Purchases of rental equipment									(268,229)	(127,235)	(73,249)
Proceeds from sales of property and equipment									2,058	1,382	587
Proceeds from sales of rental equipment									90,542	63,358	47,645
Net cash used in investing activities									(212,990)	(80,928)	(29,669)
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards									293	257
Purchases of treasury stock									(694)	(554)	(212)
Dividend paid									(244,381)
Principal payments on senior unsecured notes									(257,576)		(1,216)
Proceeds from issuance of senior unsecured notes									520,725
Borrowings on senior secured credit facility									1,032,285	557,884
Payments on senior secured credit facility									(890,621)	(541,829)
Payments of deferred financing cost									(3,227)		(2,888)
Payments on capital lease obligations									(158)	(149)	(140)
Net cash provided by (used in) financing activities									156,646	15,609	(4,456)
Net decrease in cash									(15,321)	(4,934)	(16,187)
Cash, beginning of year				24,215				29,149	24,215	29,149	45,336
Cash, end of year	8,894				24,215				8,894	24,215	29,149
H & E Equipment Services [Member]
Cash flows from operating activities:
Net income (loss)									28,836	8,926	(25,460)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment									11,580	10,498	11,239
Depreciation of rental equipment									83,219	68,327	61,507
Amortization of deferred financing costs and note discount accretion									1,555	1,388	1,406
Provision for losses on accounts receivable										2,172	2,609
Provision for inventory obsolescence									126	210	315
Provision for deferred income taxes									12,973	2,697	(13,227)
Stock-based compensation expense									1,862	1,327	1,039
Loss on early extinguishment of debt									10,180
Gain from sales of property and equipment, net									(1,216)	(384)	(389)
Gain from sales of rental equipment, net									(24,123)	(16,002)	(11,010)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill									1,944
Equity in loss of guarantor subsidiaries									181	6,633	13,972
Changes in operating assets and liabilities:
Receivables, net									(31,505)	(8,383)	(31,833)
Inventories, net									(40,310)	(20,500)	(8,891)
Prepaid expenses and other assets									(9)	3,381	(1,603)
Accounts payable									(24,308)	3,613	26,616
Manufacturer flooring plans payable									(7,860)	(16,633)	(17,986)
Accrued expenses payable and other liabilities									12,363	2,890	(792)
Deferred compensation payable									(33)	4	63
Net cash provided by operating activities									35,455	50,164	7,575
Cash flows from investing activities:
Purchases of property and equipment									(34,181)	(15,757)	(4,067)
Purchases of rental equipment									(224,802)	(106,490)	(60,504)
Proceeds from sales of property and equipment									1,574	923	588
Proceeds from sales of rental equipment									70,926	50,177	39,856
Investment in subsidiaries									(21,097)	291	4,691
Net cash used in investing activities									(207,580)	(70,856)	(19,436)
Cash flows from financing activities:
Excess tax benefit (deficiency) from stock-based awards									293	257
Purchases of treasury stock									(694)	(554)	(212)
Dividend paid									(244,381)
Principal payments on senior unsecured notes									(257,576)		(1,216)
Proceeds from issuance of senior unsecured notes									520,725
Borrowings on senior secured credit facility									1,032,285	557,884
Payments on senior secured credit facility									(890,621)	(541,829)
Payments of deferred financing cost									(3,227)		(2,888)
Net cash provided by (used in) financing activities									156,804	15,758	(4,316)
Net decrease in cash									(15,321)	(4,934)	(16,177)
Cash, beginning of year				$ 24,215				$ 29,149	24,215	29,149	45,326
Cash, end of year	$ 8,894				$ 24,215				8,894	24,215	29,149
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income (loss)									(181)	(6,633)	(13,972)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment									1,901	1,757	1,885
Depreciation of rental equipment									19,747	18,454	17,076
Amortization of intangible assets									66	362	559
Provision for losses on accounts receivable									3,480	1,010	555
Gain from sales of property and equipment, net									(376)	(409)	(54)
Gain from sales of rental equipment, net									(5,436)	(2,786)	(1,921)
Changes in operating assets and liabilities:
Receivables, net									(8,303)	(999)	1,531
Inventories, net									(2,827)	(1,061)	2,129
Prepaid expenses and other assets									25	76	(77)
Accounts payable									(2,578)	956	2,955
Manufacturer flooring plans payable									381	(107)	176
Accrued expenses payable and other liabilities									(331)	(399)	(479)
Net cash provided by operating activities									5,568	10,221	10,363
Cash flows from investing activities:
Purchases of property and equipment									(3,180)	(2,676)	(585)
Purchases of rental equipment									(43,427)	(20,745)	(12,745)
Proceeds from sales of property and equipment									484	459	(1)
Proceeds from sales of rental equipment									19,616	13,181	7,789
Net cash used in investing activities									(26,507)	(9,781)	(5,542)
Cash flows from financing activities:
Payments on capital lease obligations									(158)	(149)	(140)
Capital contribution									21,097	(291)	(4,691)
Net cash provided by (used in) financing activities									20,939	(440)	(4,831)
Net decrease in cash											(10)
Cash, beginning of year											10
Elimination [Member]
Cash flows from operating activities:
Net income (loss)									181	6,633	13,972
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in loss of guarantor subsidiaries									(181)	(6,633)	(13,972)
Cash flows from investing activities:
Investment in subsidiaries									21,097	(291)	(4,691)
Net cash used in investing activities									21,097	(291)	(4,691)
Cash flows from financing activities:
Capital contribution									(21,097)	291	4,691
Net cash provided by (used in) financing activities									$ (21,097)	$ 291	$ 4,691

Subsequent Events (Details) - USD ($)	1 Months Ended		12 Months Ended
Subsequent Events (Details) - USD ($)	Feb. 28, 2013	Aug. 31, 2012	Dec. 31, 2012	Feb. 04, 2013	Sep. 19, 2012	Aug. 20, 2012	Dec. 31, 2011
Subsequent Events (Textual) [Abstract]
Year of maturity	2022
Interest rate			7.00%				8.375%
Redemption price percentage as equal to principal amount of old Notes to be redeemed			101.00%		102.792%
Add-on Notes [Member]
Subsequent Events (Textual) [Abstract]
Aggregate principal amount				$ 100,000,000
Interest rate				7.00%
Price percentage for Add-on Notes, Principal amount				108.50%
Net proceeds from the offering of Add-on Notes			$ 110,400,000
Maturity date of notes			Sep. 01, 2022
Redemption price percentage as equal to principal amount of old Notes to be redeemed			101.00%
Add-on Notes [Member] \| Maximum [Member]
Subsequent Events (Textual) [Abstract]
Percentage of principal amount of new notes to be redeemed before September1, 2015			35.00%
7% Senior Notes [Member]
Subsequent Events (Textual) [Abstract]
Year of maturity		2022
Aggregate principal amount						$ 530,000,000
Interest rate						7.00%
Maturity date of notes			Sep. 01, 2022
Percentage of principal amount of new notes to be redeemed before September1, 2015			35.00%
Principal payments due until maturity			$ 0

Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
VALUATION AND QUALIFYING ACCOUNTS
Balance at Beginning of Year	$ 6,442	$ 7,109	$ 6,560
Additions Charged to costs and expenses	3,606	3,392	3,479
Recoveries (Deductions)	(4,837)	(4,059)	(2,930)
Balance at end of the Year	5,211	6,442	7,109
Allowance for doubtful accounts receivable [Member]
VALUATION AND QUALIFYING ACCOUNTS
Balance at Beginning of Year	5,581	6,004	5,736
Additions Charged to costs and expenses	3,480	3,182	3,164
Recoveries (Deductions)	(4,468)	(3,605)	(2,896)
Balance at end of the Year	4,593	5,581	6,004
Allowance for inventory obsolescence [Member]
VALUATION AND QUALIFYING ACCOUNTS
Balance at Beginning of Year	861	1,105	824
Additions Charged to costs and expenses	126	210	315
Recoveries (Deductions)	(369)	(454)	(34)
Balance at end of the Year	$ 618	$ 861	$ 1,105