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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2013	Apr. 26, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	H&E Equipment Services, Inc.
Entity Central Index Key	0001339605
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		35,159,906

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
ASSETS
Cash	$ 2,965	$ 8,894
Receivables, net of allowance for doubtful accounts of $4,227 and $4,593, respectively	132,125	141,667
Inventories, net of reserves for obsolescence of $603 and $618, respectively	153,545	79,970
Prepaid expenses and other assets	7,208	5,207
Rental equipment, net of accumulated depreciation of $300,870 and $296,920, respectively	595,262	583,349
Property and equipment, net of accumulated depreciation and amortization of $70,417 and $68,101, respectively	88,521	86,189
Deferred financing costs, net of accumulated amortization of $9,363 and $9,423, respectively	5,333	5,049
Goodwill	31,854	32,074
Total assets	1,016,813	942,399
Liabilities:
Amounts due on senior secured credit facility	53,818	157,719
Accounts payable	97,526	36,119
Manufacturer flooring plans payable	67,693	50,839
Dividend payable	1,488	1,488
Accrued expenses payable and other liabilities	36,881	50,522
Senior unsecured notes	628,420	521,065
Capital leases payable	2,406	2,447
Deferred income taxes	72,238	71,589
Deferred compensation payable	1,992	1,975
Total liabilities	962,462	893,763
Commitments and Contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 25,000,000 shares authorized; no shares issued
Common stock, $0.01 par value, 175,000,000 shares authorized; 38,936,683 and 38,917,619 shares issued at March 31, 2013 and December 31, 2012, respectively, and 35,159,906 and 35,141,870 shares outstanding at March 31, 2013 and December 31, 2012, respectively	388	388
Additional paid-in capital	213,788	212,850
Treasury stock at cost, 3,776,777 and 3,775,749 shares of common stock held at March 31, 2013 and December 31, 2012, respectively	(57,578)	(57,578)
Retained deficit	(102,247)	(107,024)
Total stockholders' equity	54,351	48,636
Total liabilities and stockholders' equity	$ 1,016,813	$ 942,399

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Condensed Consolidated Balance Sheets [Abstract]
Allowance for doubtful accounts receivables	$ 4,227	$ 4,593
Reserves for obsolescence inventories	603	618
Accumulated depreciation, rental equipment	300,870	296,920
Accumulated depreciation and amortization, property and equipment	70,417	68,101
Accumulated amortization, deferred financing costs	$ 9,363	$ 9,423
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	38,936,683	38,917,619
Common stock, shares outstanding	35,159,906	35,141,870
Treasury stock, shares	3,776,777	3,775,749

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Revenues:
Equipment rentals	$ 75,370	$ 59,629
New equipment sales	53,323	40,997
Used equipment sales	32,149	26,522
Parts sales	24,952	23,378
Services revenues	14,551	13,300
Other	12,043	9,839
Total revenues	212,388	173,665
Cost of revenues:
Rental depreciation	28,132	22,814
Rental expense	13,603	11,543
New equipment sales	47,739	35,945
Used equipment sales	22,748	18,622
Parts sales	18,304	16,929
Services revenues	5,743	5,124
Other	11,639	10,037
Total cost of revenues	147,908	121,014
Gross profit	64,480	52,651
Selling, general and administrative expenses	46,264	40,703
Gain on sales of property and equipment, net	500	323
Income from operations	18,716	12,271
Other income (expense):
Interest expense	(12,272)	(6,870)
Other, net	507	357
Total other expense, net	(11,765)	(6,513)
Income before income taxes	6,951	5,758
Provision for income taxes	2,174	1,803
Net income	$ 4,777	$ 3,955
Net income per common share:
Basic	$ 0.14	$ 0.11
Diluted	$ 0.14	$ 0.11
Weighted average common shares outstanding:
Basic	34,976	34,806
Diluted	35,097	34,949

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income	$ 4,777	$ 3,955
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation and amortization of property and equipment	3,935	3,221
Depreciation of rental equipment	28,132	22,814
Amortization of deferred financing costs	281	341
Accretion of note discount, net of premium amortization	105
Amortization of intangible assets		25
Provision for losses on accounts receivable	767	885
Provision for inventory obsolescence	56	31
Decrease in deferred income taxes	649	1,211
Stock-based compensation expense	938	332
Gain from sales of property and equipment, net	(500)	(323)
Gain from sales of rental equipment, net	(8,498)	(7,494)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill	219	486
Changes in operating assets and liabilities:
Receivables, net	8,775	6,109
Inventories, net	(93,459)	(63,928)
Prepaid expenses and other assets	(2,001)	(736)
Accounts payable	61,406	26,298
Manufacturer flooring plans payable	16,854	1,600
Accrued expenses payable and other liabilities	(13,640)	(6,422)
Deferred compensation payable	17	(79)
Net cash provided by (used in) operating activities	8,813	(11,674)
Cash flows from investing activities:
Purchases of property and equipment	(6,288)	(9,369)
Purchases of rental equipment	(34,100)	(29,946)
Proceeds from sales of property and equipment	521	460
Proceeds from sales of rental equipment	22,381	23,668
Net cash used in investing activities	(17,486)	(15,187)
Cash flows from financing activities:
Borrowings on senior secured credit facility	240,088	208,750
Payments on senior secured credit facility	(343,989)	(202,362)
Proceeds from issuance of senior unsecured notes	107,250
Payments of deferred financing costs	(564)	(792)
Payments on capital lease obligations	(41)	(38)
Net cash provided by financing activities	2,744	5,558
Net decrease in cash	(5,929)	(21,303)
Cash, beginning of period	8,894	24,215
Cash, end of period	2,965	2,912
Noncash asset purchases:
Assets transferred from new and used inventory to rental fleet	19,828	17,926
Cash paid during the period for:
Interest	22,075	11,798
Income taxes paid, net of refunds received	$ 386	$ 88

Organization and Nature of Operations

3 Months Ended

Mar. 31, 2013

Organization and Nature of Operations [Abstract]

Organization and Nature of Operations

(1) Organization and Nature of Operations

Basis of Presentation

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

The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such regulations. In the opinion of management, all adjustments (consisting of all normal and recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013, and therefore, the results and trends in these interim condensed consolidated financial statements may not be the same for the entire year. These interim condensed consolidated financial statements should be read in conjunction with the annual audited consolidated financial statements and related notes in our Annual Report on Form 10-K for the year ended December 31, 2012, from which the consolidated balance sheet amounts as of December 31, 2012 were derived.

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

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

Nature of Operations

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

- Definition

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

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-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
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+ Details

Significant Accounting Policies

3 Months Ended

Mar. 31, 2013

Significant Accounting Policies [Abstract]

Significant Accounting Policies

(2) Significant Accounting Policies

We describe our significant accounting policies in note 2 of the notes to consolidated financial statements in our Annual Report on Form 10-K for the year ended December 31, 2012. During the three month period ended March 31, 2013, there were no significant changes to those accounting policies.

Use of Estimates

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

Recent Accounting Pronouncements

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

Fair Value of Financial Instruments

3 Months Ended

Mar. 31, 2013

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

(3) Fair Value of Financial Instruments

The carrying value of financial instruments reported in our accompanying condensed consolidated balance sheets for cash, accounts receivable, accounts payable and accrued expenses payable and other liabilities approximate fair value due to the immediate or short-term nature or maturity of these financial instruments. The carrying amount for our senior secured credit facility approximates fair value because the underlying instrument includes provisions that adjust our interest rates based on current market rates. The determination of the fair value of our letters 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 have been calculated based upon market quotes and present value calculations based on our current estimated incremental borrowing rates for similar types of borrowing arrangements, which are presented in the table below (amounts in thousands):


	March 31, 2013
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25%	$	67,693	$	56,765
Senior unsecured notes with interest computed at 7.0%⁽¹⁾		630,000		692,213
Capital lease payable with interest computed at 5.929% to 9.55%		2,406		1,853
Letters of credit		—		146

	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%⁽¹⁾		530,000		564,450
Capital lease payable with interest computed at 5.929% to 9.55%		2,447		1,919
Letters of credit		—		162

(1) –

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

- Definition

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

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+ Details

Stockholders' Equity

3 Months Ended

Mar. 31, 2013

Stockholders' Equity [Abstract]

Stockholders' Equity

(4) Stockholders’ Equity

The following table summarizes the activity in Stockholders’ Equity for the three month period ended March 31, 2013 (amounts in thousands, except share data):


	Common Stock				Additional Paid-in Capital		Treasury Stock			Retained Earnings (Deficit)			Total Stockholders’ Equity
	Shares Issued		Amount		Additional Paid-in Capital		Treasury Stock			Retained Earnings (Deficit)			Total Stockholders’ Equity
Balances at December 31, 2012		38,917,619	$	388	$	212,850	$	(57,578	)	$	(107,024	)	$	48,636
Stock-based compensation		—		—		938		—			—			938
Issuance of common stock		19,064		—		—		—			—			—
Net income		—		—		—		—			4,777			4,777

Balances at March 31, 2013		38,936,683	$	388	$	213,788	$	(57,578	)	$	(102,247	)	$	54,351

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

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-Name Accounting Standards Codification
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-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 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-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 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-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 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 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 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Stock-Based Compensation

3 Months Ended

Mar. 31, 2013

Stock-Based Compensation [Abstract]

Stock-Based Compensation

(5) Stock-Based Compensation

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). Shares available for future stock-based payment awards under our 2006 Stock-Based Incentive Compensation Plan were 3,701,337 shares as of March 31, 2013.

Non-vested Stock

The following table summarizes our non-vested stock activity for the three months ended March 31, 2013:


	Number of Shares		Weighted Average Grant Date Fair Value
Non-vested stock at December 31, 2012		230,415	$	13.65
Granted		—		—
Vested		—		—
Forfeited		(1,028)	$	13.61

Non-vested stock at March 31, 2013		229,387	$	13.65

As of March 31, 2013, we had unrecognized compensation expense of approximately $2.8 million related to non-vested stock that we expect to be recognized over a weighted-average period of 2.0 years. The following table summarizes compensation expense, which is included in selling, general and administrative expenses in the accompanying condensed consolidated statements of income for the three months ended March 31, 2013 and 2012 (amounts in thousands):


	For the Three Months Ended March 31,
	2013		2012
Compensation expense	$	938	$	332

Stock Options

At March 31, 2013, there is no unrecognized compensation expense as all stock option awards have fully vested. The following table represents stock option activity for the three months ended March 31, 2013:


	Number of Shares		Weighted Average Exercise Price		Weighted Average Contractual Life In Years
Outstanding options at December 31, 2012		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at March 31, 2013		51,000	$	17.80		3.3

Options exercisable at March 31, 2013		51,000	$	17.80		3.3

The aggregate intrinsic value of our outstanding and exercisable options at March 31, 2013 was approximately $0.1 million.

- 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
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-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

Income per Share

3 Months Ended

Mar. 31, 2013

Income per Share [Abstract]

Income per Share

(6) Income per Share

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


	Three Months Ended
	March 31,
	2013		2012
Basic net income per share:
Net income	$	4,777	$	3,955
Weighted average number of common shares outstanding		34,976		34,806
Net income per common share – basic	$	0.14	$	0.11
Diluted net income per share:
Net income	$	4,777	$	3,955
Weighted average number of common shares outstanding		34,976		34,806
Effect of dilutive securities:
Effect of dilutive stock options		14		—
Effect of dilutive non-vested stock		107		143

Weighted average number of common shares outstanding – diluted		35,097		34,949
Net income per common share – diluted	$	0.14	$	0.11
Common shares excluded from the denominator as anti-dilutive:
Stock options		—		51
Non-vested restricted stock		—		—

Senior Unsecured Notes

3 Months Ended

Mar. 31, 2013

Senior Unsecured Notes [Abstract]

Senior Unsecured Notes

(7) Senior Unsecured Notes

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 Senior Secured Credit Facility (the “Credit Facility”) and for the payment of fees and expenses related to the offering. In connection with the offering, on January 29, 2013, the Company amended its Credit Facility to permit the issuance of the Add-on Notes.

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 (i) equally in right of payment to all of our existing and future senior indebtedness and (ii) 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 $530 million aggregate principal amount of 7% senior notes due 2022 (the “New Notes”). The Add-on Notes have identical terms to, rank equally with, and form a part of a single class of securities with the New Notes.

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

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

The following table reconciles our Senior Secured Notes to our Condensed Consolidated Balance Sheet:


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

Balance at December 31, 2012		521,065
Aggregate principal amount issued on February 4, 2013		100,000
Premium on notes issued		8,500
Initial purchaser’s discount		(1,250	)
Accretion of discount through March 31, 2013		253
Amortization of note premium through March 31, 2013		(148	)

Balance at March 31, 2013	$	628,420

Segment Information

3 Months Ended

Mar. 31, 2013

Segment Information [Abstract]

Segment Information

(8) 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 reportable segments.

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


	Three Months Ended
	March 31,
	2013		2012
Revenues:
Equipment rentals	$	75,370	$	59,629
New equipment sales		53,323		40,997
Used equipment sales		32,149		26,522
Parts sales		24,952		23,378
Services revenues		14,551		13,300

Total segmented revenues		200,345		163,826
Non-segmented revenues		12,043		9,839

Total revenues	$	212,388	$	173,665

Gross Profit (Loss):
Equipment rentals	$	33,635	$	25,272
New equipment sales		5,584		5,052
Used equipment sales		9,401		7,900
Parts sales		6,648		6,449
Services revenues		8,808		8,176

Total segmented gross profit		64,076		52,849
Non-segmented gross profit (loss)		404		(198	)

Total gross profit	$	64,480	$	52,651


	Balances at
	March 31,		December 31,
	2013		2012
Segment identified assets:
Equipment sales	$	136,372	$	64,441
Equipment rentals		595,262		583,349
Parts and services		17,173		15,529

Total segment identified assets		748,807		663,319
Non-segment identified assets		268,006		279,080

Total assets	$	1,016,813	$	942,399

The Company operates primarily in the United States and our sales to international customers for the three month periods ended March 31, 2013 and 2012 were approximately 1.8% and 1.7% of total revenues, respectively. No one customer accounted for more than 10% of our revenues on an overall or segment basis for any of the periods presented.

- Definition

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

+ References

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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

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-Publisher FASB
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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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

Condensed Consolidating Financial Information of Guarantor Subsidiaries

3 Months Ended

Mar. 31, 2013

Condensed Consolidating Financial Information of Guarantor Subsidiaries [Abstract]

Condensed Consolidating Financial Information of Guarantor Subsidiaries

(9) Condensed Consolidating Financial Information of Guarantor Subsidiaries

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

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

CONDENSED CONSOLIDATING BALANCE SHEET


	As of March 31, 2013
	H&E Equipment Services		Guarantor Subsidiaries		Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	2,965	$	—	$	—		$	2,965
Receivables, net		117,756		14,369		—			132,125
Inventories, net		142,844		10,701		—			153,545
Prepaid expenses and other assets		7,051		157		—			7,208
Rental equipment, net		499,168		96,094		—			595,262
Property and equipment, net		76,841		11,680		—			88,521
Deferred financing costs, net		5,333		—		—			5,333
Investment in guarantor subsidiaries		153,468		—		(153,468	)		—
Goodwill		2,328		29,526		—			31,854

Total assets	$	1,007,754	$	162,527	$	(153,468	)	$	1,016,813

Liabilities and Stockholders’ Equity:
Amounts due on senior secured credit facility	$	53,818	$	—	$	—		$	53,818
Accounts payable		91,801		5,725		—			97,526
Manufacturer flooring plans payable		67,587		106		—			67,693
Dividends payable		1,488		—		—			1,488
Accrued expenses payable and other liabilities		36,059		822		—			36,881
Senior unsecured notes		628,420		—		—			628,420
Capital lease payable		—		2,406		—			2,406
Deferred income taxes		72,238		—		—			72,238
Deferred compensation payable		1,992		—		—			1,992

Total liabilities		953,403		9,059		—			962,462
Stockholders’ equity		54,351		153,468		(153,468	)		54,351

Total liabilities and stockholders’ equity	$	1,007,754	$	162,527	$	(153,468	)	$	1,016,813

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		48,636		160,005		(160,005	)		48,636

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

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Three Months Ended March 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	62,909		$	12,461		$	—	$	75,370
New equipment sales		47,271			6,052			—		53,323
Used equipment sales		25,526			6,623			—		32,149
Parts sales		21,315			3,637			—		24,952
Services revenues		12,768			1,783			—		14,551
Other		9,938			2,105			—		12,043

Total revenues		179,727			32,661			—		212,388

Cost of revenues:
Rental depreciation		23,023			5,109			—		28,132
Rental expense		11,279			2,324			—		13,603
New equipment sales		42,394			5,345			—		47,739
Used equipment sales		17,658			5,090			—		22,748
Parts sales		15,667			2,637			—		18,304
Services revenues		5,141			602			—		5,743
Other		9,422			2,217			—		11,639

Total cost of revenues		124,584			23,324			—		147,908

Gross profit (loss):
Equipment rentals		28,607			5,028			—		33,635
New equipment sales		4,877			707			—		5,584
Used equipment sales		7,868			1,533			—		9,401
Parts sales		5,648			1,000			—		6,648
Services revenues		7,627			1,181			—		8,808
Other		516			(112	)		—		404

Gross profit		55,143			9,337			—		64,480
Selling, general and administrative expenses		38,479			7,785			—		46,264
Equity in loss of guarantor subsidiaries		(816	)		—			816		—
Gain on sales of property and equipment, net		426			74			—		500

Income from operations		16,274			1,626			816		18,716

Other income (expense):
Interest expense		(9,803	)		(2,469	)		—		(12,272	)
Other, net		480			27			—		507

Total other expense, net		(9,323	)		(2,442	)		—		(11,765	)

Income (loss) before income taxes		6,951			(816	)		816		6,951
Income tax expense		2,174			—			—		2,174

Net income (loss)	$	4,277		$	(816	)	$	816	$	4,777

CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS


	Three Months Ended March 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	49,286		$	10,343		$	—	$	59,629
New equipment sales		37,310			3,687			—		40,997
Used equipment sales		21,016			5,506			—		26,522
Parts sales		19,795			3,583			—		23,378
Services revenues		11,498			1,802			—		13,300
Other		8,125			1,714			—		9,839

Total revenues		147,030			26,635			—		173,665

Cost of revenues:
Rental depreciation		18,399			4,415			—		22,814
Rental expense		9,322			2,221			—		11,543
New equipment sales		32,676			3,269			—		35,945
Used equipment sales		14,267			4,355			—		18,622
Parts sales		14,383			2,546			—		16,929
Services revenues		4,499			625			—		5,124
Other		8,039			1,998			—		10,037

Total cost of revenues		101,585			19,429			—		121,014

Gross profit (loss):
Equipment rentals		21,565			3,707			—		25,272
New equipment sales		4,634			418			—		5,052
Used equipment sales		6,749			1,151			—		7,900
Parts sales		5,412			1,037			—		6,449
Services revenues		6,999			1,177			—		8,176
Other		86			(284	)		—		(198	)

Gross profit		45,445			7,206			—		52,651
Selling, general and administrative expenses		33,819			6,884			—		40,703
Equity in loss of guarantor subsidiaries		(1,685	)		—			1,685		—
Gain on sales of property and equipment, net		161			162			—		323

Income from operations		10,102			484			1,685		12,271

Other income (expense):
Interest expense		(4,689	)		(2,181	)		—		(6,870	)
Other, net		345			12			—		357

Total other expense, net		(4,344	)		(2,169	)		—		(6,513	)

Income (loss) before income taxes		5,758			(1,685	)		1,685		5,758
Income tax expense		1,803			—			—		1,803

Net income (loss)	$	3,955		$	(1,685	)	$	1,685	$	3,955

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Three Months Ended March 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	4,777		$	(816	)	$	816		$	4,777
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		3,435			500			—			3,935
Depreciation on rental equipment		23,023			5,109			—			28,132
Amortization of deferred financing costs		281			—			—			281
Accretion of note discount, net of premium amortization		105			—			—			105
Provision for losses on accounts receivable		569			198			—			767
Provision for inventory obsolescence		56			—			—			56
Increase in deferred income taxes		649			—			—			649
Stock-based compensation expense		938			—			—			938
Gain on sales of property and equipment, net		(426	)		(74	)		—			(500	)
Gain on sales of rental equipment, net		(6,991	)		(1,507	)		—			(8,498	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		219			—			—			219
Equity in loss of guarantor subsidiaries		816			—			(816	)		—
Changes in operating assets and liabilities:
Receivables, net		7,020			1,755			—			8,775
Inventories, net		(89,230	)		(4,229	)		—			(93,459	)
Prepaid expenses and other assets		(1,944	)		(57	)		—			(2,001	)
Accounts payable		57,014			4,392			—			61,406
Manufacturer flooring plans payable		17,198			(344	)		—			16,854
Accrued expenses payable and other liabilities		(14,089	)		449			—			(13,640	)
Deferred compensation payable		17			—			—			17

Net cash provided by operating activities		3,437			5,376			—			8,813

Cash flows from investing activities:
Purchases of property and equipment		(6,033	)		(255	)		—			(6,288	)
Purchases of rental equipment		(30,204	)		(3,896	)		—			(34,100	)
Proceeds from sales of property and equipment		447			74			—			521
Proceeds from sales of rental equipment		17,918			4,463			—			22,381
Investment in subsidiaries		5,721			—			(5,721	)		—

Net cash provided by (used in) investing activities .		(12,151	)		386			(5,721	)		(17,486	)

Cash flows from financing activities:
Borrowings on senior secured credit facility		240,088			—			—			240,088
Payments on senior secured credit facility		(343,989	)		—			—			(343,989	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Payments of deferred financing costs		(564	)		—			—			(564	)
Payments on capital lease obligations		—			(41	)		—			(41	)
Capital contributions		—			(5,721	)		5,721			—

Net cash provided by (used in) financing activities		2,785			(5,762	)		5,721			2,744

Net decrease in cash		(5,929	)		—			—			(5,929	)
Cash, beginning of period		8,894			—			—			8,894

Cash, end of period	$	2,965		$	—		$	—		$	2,965

CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS


	Three Months Ended March 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	3,955		$	(1,685	)	$	1,685		$	3,955
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization on property and equipment		2,790			431			—			3,221
Depreciation on rental equipment		18,399			4,415			—			22,814
Amortization of deferred financing costs		341			—			—			341
Amortization of intangible assets		—			25			—			25
Provision for losses on accounts receivable		583			302			—			885
Provision for inventory obsolescence		31			—			—			31
Increase in deferred income taxes		1,211			—			—			1,211
Stock-based compensation expense		332			—			—			332
Gain on sales of property and equipment, net		(161	)		(162	)		—			(323	)
Gain on sales of rental equipment, net		(6,353	)		(1,141	)		—			(7,494	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		486			—			—			486
Equity in loss of guarantor subsidiaries		1,685			—			(1,685	)		—
Changes in operating assets and liabilities:
Receivables, net		6,371			(262	)		—			6,109
Inventories, net		(55,447	)		(8,481	)		—			(63,928	)
Prepaid expenses and other assets		(703	)		(33	)		—			(736	)
Accounts payable		23,153			3,145			—			26,298
Manufacturer flooring plans payable		1,662			(62	)		—			1,600
Accrued expenses payable and other liabilities		(6,695	)		273			—			(6,422	)
Deferred compensation payable		(79	)		—			—			(79	)

Net cash used in operating activities		(8,439	)		(3,235	)		—			(11,674	)

Cash flows from investing activities:
Purchases of property and equipment		(8,949	)		(420	)		—			(9,369	)
Purchases of rental equipment		(26,369	)		(3,577	)		—			(29,946	)
Proceeds from sales of property and equipment		309			151			—			460
Proceeds from sales of rental equipment		18,259			5,409			—			23,668
Investment in subsidiaries		(1,710	)		—			1,710			—

Net cash provided by (used in) investing activities		(18,460	)		1,563			1,710			(15,187	)

Cash flows from financing activities:
Borrowings on senior secured credit facility		208,750			—			—			208,750
Payments on senior secured credit facility		(202,362	)		—			—			(202,362	)
Payments of deferred financing costs		(792	)		—			—			(792	)
Payments on capital lease obligations		—			(38	)		—			(38	)
Capital contributions		—			1,710			(1,710	)		—

Net cash provided by financing activities		5,596			1,672			(1,710	)		5,558

Net decrease in cash		(21,303	)		—			—			(21,303	)
Cash, beginning of period		24,215			—			—			24,215

Cash, end of period	$	2,912		$	—		$	—		$	2,912

Significant Accounting Policies (Policies)	3 Months Ended
Significant Accounting Policies (Policies)	Mar. 31, 2013
Significant Accounting Policies [Abstract]
Use of Estimates	Use of Estimates We prepare our consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, which requires management to use its judgment to make estimates and assumptions that affect the reported amounts of assets and liabilities and related disclosures at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reported period. These assumptions and estimates could have a material effect on our condensed consolidated financial statements. Actual results may differ materially from those estimates. We review our estimates on an ongoing basis based on information currently available, and changes in facts and circumstances may cause us to revise these estimates.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recent accounting pronouncements that are expected to affect the Company’s financial reporting.
Stock Compensation	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). Shares available for future stock-based payment awards under our 2006 Stock-Based Incentive Compensation Plan were 3,701,337 shares as of March 31, 2013.

- Definition

Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.

+ References + Details

Fair Value of Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value of Financial Instruments [Abstract]

Estimated incremental borrowing rates for similar types of borrowing arrangements


	March 31, 2013
	Carrying Amount		Fair Value
Manufacturer flooring plans payable with interest computed at 5.25%	$	67,693	$	56,765
Senior unsecured notes with interest computed at 7.0%⁽¹⁾		630,000		692,213
Capital lease payable with interest computed at 5.929% to 9.55%		2,406		1,853
Letters of credit		—		146

	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%⁽¹⁾		530,000		564,450
Capital lease payable with interest computed at 5.929% to 9.55%		2,447		1,919
Letters of credit		—		162

(1) –

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

Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2013

Stockholders' Equity [Abstract]

Summary of activity in Stockholders' Equity


	Common Stock				Additional Paid-in Capital		Treasury Stock			Retained Earnings (Deficit)			Total Stockholders’ Equity
	Shares Issued		Amount		Additional Paid-in Capital		Treasury Stock			Retained Earnings (Deficit)			Total Stockholders’ Equity
Balances at December 31, 2012		38,917,619	$	388	$	212,850	$	(57,578	)	$	(107,024	)	$	48,636
Stock-based compensation		—		—		938		—			—			938
Issuance of common stock		19,064		—		—		—			—			—
Net income		—		—		—		—			4,777			4,777

Balances at March 31, 2013		38,936,683	$	388	$	213,788	$	(57,578	)	$	(102,247	)	$	54,351

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2013

Stock-Based Compensation [Abstract]

Schedule of non-vested stock activity


	Number of Shares		Weighted Average Grant Date Fair Value
Non-vested stock at December 31, 2012		230,415	$	13.65
Granted		—		—
Vested		—		—
Forfeited		(1,028)	$	13.61

Non-vested stock at March 31, 2013		229,387	$	13.65

Schedule of compensation expense related to non-vested stock


	For the Three Months Ended March 31,
	2013		2012
Compensation expense	$	938	$	332

Schedule of share based compensation stock options activity


	Number of Shares		Weighted Average Exercise Price		Weighted Average Contractual Life In Years
Outstanding options at December 31, 2012		51,000	$	17.80
Granted		—		—
Exercised		—		—
Canceled, forfeited or expired		—		—

Outstanding options at March 31, 2013		51,000	$	17.80		3.3

Options exercisable at March 31, 2013		51,000	$	17.80		3.3

Income per Share (Tables)

3 Months Ended

Mar. 31, 2013

Income per Share [Abstract]

Computation of basic and diluted net income per common share


	Three Months Ended
	March 31,
	2013		2012
Basic net income per share:
Net income	$	4,777	$	3,955
Weighted average number of common shares outstanding		34,976		34,806
Net income per common share – basic	$	0.14	$	0.11
Diluted net income per share:
Net income	$	4,777	$	3,955
Weighted average number of common shares outstanding		34,976		34,806
Effect of dilutive securities:
Effect of dilutive stock options		14		—
Effect of dilutive non-vested stock		107		143

Weighted average number of common shares outstanding – diluted		35,097		34,949
Net income per common share – diluted	$	0.14	$	0.11
Common shares excluded from the denominator as anti-dilutive:
Stock options		—		51
Non-vested restricted stock		—		—

Senior Unsecured Notes (Tables)

3 Months Ended

Mar. 31, 2013

Senior Unsecured Notes [Abstract]

Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet


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

Balance at December 31, 2012		521,065
Aggregate principal amount issued on February 4, 2013		100,000
Premium on notes issued		8,500
Initial purchaser’s discount		(1,250	)
Accretion of discount through March 31, 2013		253
Amortization of note premium through March 31, 2013		(148	)

Balance at March 31, 2013	$	628,420

Segment Information (Tables)

3 Months Ended

Mar. 31, 2013

Segment Information [Abstract]

Information about reportable segments


	Three Months Ended
	March 31,
	2013		2012
Revenues:
Equipment rentals	$	75,370	$	59,629
New equipment sales		53,323		40,997
Used equipment sales		32,149		26,522
Parts sales		24,952		23,378
Services revenues		14,551		13,300

Total segmented revenues		200,345		163,826
Non-segmented revenues		12,043		9,839

Total revenues	$	212,388	$	173,665

Gross Profit (Loss):
Equipment rentals	$	33,635	$	25,272
New equipment sales		5,584		5,052
Used equipment sales		9,401		7,900
Parts sales		6,648		6,449
Services revenues		8,808		8,176

Total segmented gross profit		64,076		52,849
Non-segmented gross profit (loss)		404		(198	)

Total gross profit	$	64,480	$	52,651


	Balances at
	March 31,		December 31,
	2013		2012
Segment identified assets:
Equipment sales	$	136,372	$	64,441
Equipment rentals		595,262		583,349
Parts and services		17,173		15,529

Total segment identified assets		748,807		663,319
Non-segment identified assets		268,006		279,080

Total assets	$	1,016,813	$	942,399

- 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

Condensed Consolidating Financial Information of Guarantor Subsidiaries (Tables)

3 Months Ended

Mar. 31, 2013

Condensed Consolidating Financial Information of Guarantor Subsidiaries [Abstract]

Condensed Consolidating Balance Sheet


	As of March 31, 2013
	H&E Equipment Services		Guarantor Subsidiaries		Elimination			Consolidated
	(Amounts in thousands)
Assets:
Cash	$	2,965	$	—	$	—		$	2,965
Receivables, net		117,756		14,369		—			132,125
Inventories, net		142,844		10,701		—			153,545
Prepaid expenses and other assets		7,051		157		—			7,208
Rental equipment, net		499,168		96,094		—			595,262
Property and equipment, net		76,841		11,680		—			88,521
Deferred financing costs, net		5,333		—		—			5,333
Investment in guarantor subsidiaries		153,468		—		(153,468	)		—
Goodwill		2,328		29,526		—			31,854

Total assets	$	1,007,754	$	162,527	$	(153,468	)	$	1,016,813

Liabilities and Stockholders’ Equity:
Amounts due on senior secured credit facility	$	53,818	$	—	$	—		$	53,818
Accounts payable		91,801		5,725		—			97,526
Manufacturer flooring plans payable		67,587		106		—			67,693
Dividends payable		1,488		—		—			1,488
Accrued expenses payable and other liabilities		36,059		822		—			36,881
Senior unsecured notes		628,420		—		—			628,420
Capital lease payable		—		2,406		—			2,406
Deferred income taxes		72,238		—		—			72,238
Deferred compensation payable		1,992		—		—			1,992

Total liabilities		953,403		9,059		—			962,462
Stockholders’ equity		54,351		153,468		(153,468	)		54,351

Total liabilities and stockholders’ equity	$	1,007,754	$	162,527	$	(153,468	)	$	1,016,813


	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		48,636		160,005		(160,005	)		48,636

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

Condensed Consolidating Statement of Operations


	Three Months Ended March 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	62,909		$	12,461		$	—	$	75,370
New equipment sales		47,271			6,052			—		53,323
Used equipment sales		25,526			6,623			—		32,149
Parts sales		21,315			3,637			—		24,952
Services revenues		12,768			1,783			—		14,551
Other		9,938			2,105			—		12,043

Total revenues		179,727			32,661			—		212,388

Cost of revenues:
Rental depreciation		23,023			5,109			—		28,132
Rental expense		11,279			2,324			—		13,603
New equipment sales		42,394			5,345			—		47,739
Used equipment sales		17,658			5,090			—		22,748
Parts sales		15,667			2,637			—		18,304
Services revenues		5,141			602			—		5,743
Other		9,422			2,217			—		11,639

Total cost of revenues		124,584			23,324			—		147,908

Gross profit (loss):
Equipment rentals		28,607			5,028			—		33,635
New equipment sales		4,877			707			—		5,584
Used equipment sales		7,868			1,533			—		9,401
Parts sales		5,648			1,000			—		6,648
Services revenues		7,627			1,181			—		8,808
Other		516			(112	)		—		404

Gross profit		55,143			9,337			—		64,480
Selling, general and administrative expenses		38,479			7,785			—		46,264
Equity in loss of guarantor subsidiaries		(816	)		—			816		—
Gain on sales of property and equipment, net		426			74			—		500

Income from operations		16,274			1,626			816		18,716

Other income (expense):
Interest expense		(9,803	)		(2,469	)		—		(12,272	)
Other, net		480			27			—		507

Total other expense, net		(9,323	)		(2,442	)		—		(11,765	)

Income (loss) before income taxes		6,951			(816	)		816		6,951
Income tax expense		2,174			—			—		2,174

Net income (loss)	$	4,277		$	(816	)	$	816	$	4,777


	Three Months Ended March 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination		Consolidated
	(Amounts in thousands)
Revenues:
Equipment rentals	$	49,286		$	10,343		$	—	$	59,629
New equipment sales		37,310			3,687			—		40,997
Used equipment sales		21,016			5,506			—		26,522
Parts sales		19,795			3,583			—		23,378
Services revenues		11,498			1,802			—		13,300
Other		8,125			1,714			—		9,839

Total revenues		147,030			26,635			—		173,665

Cost of revenues:
Rental depreciation		18,399			4,415			—		22,814
Rental expense		9,322			2,221			—		11,543
New equipment sales		32,676			3,269			—		35,945
Used equipment sales		14,267			4,355			—		18,622
Parts sales		14,383			2,546			—		16,929
Services revenues		4,499			625			—		5,124
Other		8,039			1,998			—		10,037

Total cost of revenues		101,585			19,429			—		121,014

Gross profit (loss):
Equipment rentals		21,565			3,707			—		25,272
New equipment sales		4,634			418			—		5,052
Used equipment sales		6,749			1,151			—		7,900
Parts sales		5,412			1,037			—		6,449
Services revenues		6,999			1,177			—		8,176
Other		86			(284	)		—		(198	)

Gross profit		45,445			7,206			—		52,651
Selling, general and administrative expenses		33,819			6,884			—		40,703
Equity in loss of guarantor subsidiaries		(1,685	)		—			1,685		—
Gain on sales of property and equipment, net		161			162			—		323

Income from operations		10,102			484			1,685		12,271

Other income (expense):
Interest expense		(4,689	)		(2,181	)		—		(6,870	)
Other, net		345			12			—		357

Total other expense, net		(4,344	)		(2,169	)		—		(6,513	)

Income (loss) before income taxes		5,758			(1,685	)		1,685		5,758
Income tax expense		1,803			—			—		1,803

Net income (loss)	$	3,955		$	(1,685	)	$	1,685	$	3,955

Condensed Consolidating Statement of Cash Flows


	Three Months Ended March 31, 2013
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	4,777		$	(816	)	$	816		$	4,777
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment		3,435			500			—			3,935
Depreciation on rental equipment		23,023			5,109			—			28,132
Amortization of deferred financing costs		281			—			—			281
Accretion of note discount, net of premium amortization		105			—			—			105
Provision for losses on accounts receivable		569			198			—			767
Provision for inventory obsolescence		56			—			—			56
Increase in deferred income taxes		649			—			—			649
Stock-based compensation expense		938			—			—			938
Gain on sales of property and equipment, net		(426	)		(74	)		—			(500	)
Gain on sales of rental equipment, net		(6,991	)		(1,507	)		—			(8,498	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		219			—			—			219
Equity in loss of guarantor subsidiaries		816			—			(816	)		—
Changes in operating assets and liabilities:
Receivables, net		7,020			1,755			—			8,775
Inventories, net		(89,230	)		(4,229	)		—			(93,459	)
Prepaid expenses and other assets		(1,944	)		(57	)		—			(2,001	)
Accounts payable		57,014			4,392			—			61,406
Manufacturer flooring plans payable		17,198			(344	)		—			16,854
Accrued expenses payable and other liabilities		(14,089	)		449			—			(13,640	)
Deferred compensation payable		17			—			—			17

Net cash provided by operating activities		3,437			5,376			—			8,813

Cash flows from investing activities:
Purchases of property and equipment		(6,033	)		(255	)		—			(6,288	)
Purchases of rental equipment		(30,204	)		(3,896	)		—			(34,100	)
Proceeds from sales of property and equipment		447			74			—			521
Proceeds from sales of rental equipment		17,918			4,463			—			22,381
Investment in subsidiaries		5,721			—			(5,721	)		—

Net cash provided by (used in) investing activities .		(12,151	)		386			(5,721	)		(17,486	)

Cash flows from financing activities:
Borrowings on senior secured credit facility		240,088			—			—			240,088
Payments on senior secured credit facility		(343,989	)		—			—			(343,989	)
Proceeds from issuance of senior unsecured notes		107,250			—			—			107,250
Payments of deferred financing costs		(564	)		—			—			(564	)
Payments on capital lease obligations		—			(41	)		—			(41	)
Capital contributions		—			(5,721	)		5,721			—

Net cash provided by (used in) financing activities		2,785			(5,762	)		5,721			2,744

Net decrease in cash		(5,929	)		—			—			(5,929	)
Cash, beginning of period		8,894			—			—			8,894

Cash, end of period	$	2,965		$	—		$	—		$	2,965


	Three Months Ended March 31, 2012
	H&E Equipment Services			Guarantor Subsidiaries			Elimination			Consolidated
	(Amounts in thousands)
Cash flows from operating activities:
Net income (loss)	$	3,955		$	(1,685	)	$	1,685		$	3,955
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization on property and equipment		2,790			431			—			3,221
Depreciation on rental equipment		18,399			4,415			—			22,814
Amortization of deferred financing costs		341			—			—			341
Amortization of intangible assets		—			25			—			25
Provision for losses on accounts receivable		583			302			—			885
Provision for inventory obsolescence		31			—			—			31
Increase in deferred income taxes		1,211			—			—			1,211
Stock-based compensation expense		332			—			—			332
Gain on sales of property and equipment, net		(161	)		(162	)		—			(323	)
Gain on sales of rental equipment, net		(6,353	)		(1,141	)		—			(7,494	)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill		486			—			—			486
Equity in loss of guarantor subsidiaries		1,685			—			(1,685	)		—
Changes in operating assets and liabilities:
Receivables, net		6,371			(262	)		—			6,109
Inventories, net		(55,447	)		(8,481	)		—			(63,928	)
Prepaid expenses and other assets		(703	)		(33	)		—			(736	)
Accounts payable		23,153			3,145			—			26,298
Manufacturer flooring plans payable		1,662			(62	)		—			1,600
Accrued expenses payable and other liabilities		(6,695	)		273			—			(6,422	)
Deferred compensation payable		(79	)		—			—			(79	)

Net cash used in operating activities		(8,439	)		(3,235	)		—			(11,674	)

Cash flows from investing activities:
Purchases of property and equipment		(8,949	)		(420	)		—			(9,369	)
Purchases of rental equipment		(26,369	)		(3,577	)		—			(29,946	)
Proceeds from sales of property and equipment		309			151			—			460
Proceeds from sales of rental equipment		18,259			5,409			—			23,668
Investment in subsidiaries		(1,710	)		—			1,710			—

Net cash provided by (used in) investing activities		(18,460	)		1,563			1,710			(15,187	)

Cash flows from financing activities:
Borrowings on senior secured credit facility		208,750			—			—			208,750
Payments on senior secured credit facility		(202,362	)		—			—			(202,362	)
Payments of deferred financing costs		(792	)		—			—			(792	)
Payments on capital lease obligations		—			(38	)		—			(38	)
Capital contributions		—			1,710			(1,710	)		—

Net cash provided by financing activities		5,596			1,672			(1,710	)		5,558

Net decrease in cash		(21,303	)		—			—			(21,303	)
Cash, beginning of period		24,215			—			—			24,215

Cash, end of period	$	2,912		$	—		$	—		$	2,912

Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Estimated incremental borrowing rates for similar types of borrowing arrangements
Capital leases payable with interest computed at 5.929% to 9.55%	$ 2,406	$ 2,447
Carrying Amount [Member]
Estimated incremental borrowing rates for similar types of borrowing arrangements
Manufacturer flooring plans payable with interest computed at 5.25%	67,693	50,839
Senior unsecured notes with interest compounded at 7.0%	630,000	530,000
Capital leases payable with interest computed at 5.929% to 9.55%	2,406	2,447
Fair Value [Member]
Estimated incremental borrowing rates for similar types of borrowing arrangements
Manufacturer flooring plans payable with interest computed at 5.25%	56,765	44,232
Senior unsecured notes with interest compounded at 7.0%	692,213	564,450
Capital leases payable with interest computed at 5.929% to 9.55%	1,853	1,919
Letters of credit	$ 146	$ 162

Fair Value of Financial Instruments (Details Textual)	Mar. 31, 2013	Dec. 31, 2012
Fair Value of Financial Instruments (Textual) [Abstract]
Manufacturer flooring plans payable, interest rate	5.25%	5.25%
Senior unsecured notes, interest rate	7.00%	7.00%
Capital lease payable, interest rate, minimum	5.929%	5.929%
Capital lease payable interest rate, maximum	9.55%	9.55%

Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended
Stockholders' Equity (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Summary of activity in Stockholders' Equity
Beginning balance, value	$ 48,636
Beginning balance, shares	38,917,619
Stock-based compensation	$ 938
Issuance of common stock, value
Net income	4,777	$ 3,955
Ending balance, value	$ 54,351
Ending balance, shares	38,936,683
Common Stock [Member]
Summary of activity in Stockholders' Equity
Beginning balance, value	$ 388
Beginning balance, shares	38,917,619
Issuance of common stock, value
Issuance of common stock, shares	19,064
Ending balance, value	$ 388
Ending balance, shares	38,936,683
Additional Paid-in Capital [Member]
Summary of activity in Stockholders' Equity
Beginning balance, value	$ 212,850
Stock-based compensation	938
Issuance of common stock, value
Ending balance, value	213,788
Treasury Stock [Member]
Summary of activity in Stockholders' Equity
Beginning balance, value	(57,578)
Issuance of common stock, value
Ending balance, value	(57,578)
Retained Earnings (Deficit) [Member]
Summary of activity in Stockholders' Equity
Beginning balance, value	(107,024)
Issuance of common stock, value
Net income	4,777
Ending balance, value	$ (102,247)

Stock-Based Compensation (Details)	3 Months Ended
Stock-Based Compensation (Details)	Mar. 31, 2013 $ / shares shares
Schedule of non-vested stock activity
Non-vested stock, beginning balance, Number of Shares \| shares	230,415
Non-vested stock, beginning balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 13.65
Granted, Number of Shares \| shares
Granted, Weighted Average Grant Date Fair Value \| $ / shares
Vested, Number of Shares \| shares
Vested, Weighted Average Grant Date Fair Value \| $ / shares
Forfeited, Number of Shares \| shares	(1,028)
Forfeited, Weighted Average Grant Date Fair Value \| $ / shares	$ 13.61
Non-vested stock, ending balance, Number of Shares \| shares	229,387
Non-vested stock, ending balance, Weighted Average Grant Date Fair Value \| $ / shares	$ 13.65

- 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

Stock-Based Compensation (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Schedule of compensation expense related to non-vested stock
Compensation expense	$ 938	$ 332

Stock-Based Compensation (Details 2)	3 Months Ended
Stock-Based Compensation (Details 2)	Mar. 31, 2013 $ / shares shares
Schedule of share based compensation stock options activity
Stock Options, Outstanding, Number of Shares, Beginning Balance \| shares	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Beginning Balance \| $ / shares	$ 17.80
Stock Options, Granted, Number of Shares \| shares
Stock Options, Granted, Weighted Average Exercise Price \| $ / shares
Stock Options, Exercised, Number of Shares \| shares
Stock Options, Exercised, Weighted Average Exercise Price \| $ / shares
Stock Options, Canceled, forfeited or expired, Number of Shares \| shares
Stock Options, Canceled, forfeited or expired, Weighted Average Exercise Price \| $ / shares
Stock Options, Outstanding, Number of Shares, Ending Balance \| shares	51,000
Stock Options, Outstanding, Weighted Average Exercise Price, Ending Balance \| $ / shares	$ 17.80
Stock Options, Outstanding, Weighted Average Contractual Life In Years	3 years 3 months 18 days
Stock Options, Exercisable, Number of Shares \| shares	51,000
Stock Options, Exercisable, Weighted Average Exercise Price \| $ / shares	$ 17.80
Stock Options, Exercisable, Weighted Average Contractual Life In Years	3 years 3 months 18 days

Stock-Based Compensation (Details Textual)	3 Months Ended
Stock-Based Compensation (Details Textual)	Mar. 31, 2013 USD ($) shares
Stock-Based Compensation (Textual) [Abstract]
Stock-Based incentive compensation plan \| shares	3,701,337
Unrecognized compensation expense related to non-vested stock	$ 2,800,000
Expected non-vested stock recognized over a weighted-average period	2 years
Unrecognized compensation expense related to stock option awards	$ 0
Aggregate intrinsic value of outstanding options	100,000
Aggregate intrinsic value of exercisable options	$ 100,000

Income per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Basic net income per share:
Net income	$ 4,777	$ 3,955
Weighted average number of common shares outstanding	34,976	34,806
Net income per common share - basic	$ 0.14	$ 0.11
Diluted net income per share:
Net income	$ 4,777	$ 3,955
Weighted average number of common shares outstanding	34,976	34,806
Effect of dilutive securities:
Weighted average number of common shares outstanding - diluted	35,097	34,949
Net income per common share - diluted	$ 0.14	$ 0.11
Stock options [Member]
Effect of dilutive securities:
Effect of dilutive stock options and non-vested stock	14
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive		51
Non-vested restricted stock [Member]
Effect of dilutive securities:
Effect of dilutive stock options and non-vested stock	107	143
Common shares excluded from the denominator as anti-dilutive:
Common shares excluded from the denominator as anti-dilutive

Senior Unsecured Notes (Details) - USD ($)	3 Months Ended	4 Months Ended
Senior Unsecured Notes (Details) - USD ($)	Mar. 31, 2013	Dec. 31, 2012	Feb. 04, 2013	Aug. 20, 2012
Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet
Senior unsecured notes	$ 628,420,000	$ 521,065,000
Senior Unsecured Notes [Member]
Reconciliation of Senior Secured Notes to Condensed Consolidated Balance Sheet
Aggregate principal amount issued			$ 100,000	$ 530,000
Premium on notes issued			8,500
Initial purchasers' discount			$ (1,250)	$ (9,275)
Accretion of discount	253	$ 340
Amortization of note premium	$ (148)

Senior Unsecured Notes (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
Senior Unsecured Notes (Details Textual) - USD ($)	Feb. 28, 2013	Mar. 31, 2013	Feb. 04, 2013	Dec. 31, 2012	Aug. 20, 2012
Senior Unsecured Notes (Textual) [Abstract]
Interest rate		7.00%		7.00%
Add-on Notes [Member]
Senior Unsecured Notes (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%
Offer to exchange notes and guarantees expiration date		Apr. 30, 2013
7% Senior Notes [Member]
Senior Unsecured Notes (Textual) [Abstract]
Aggregate principal amount					$ 530,000,000
Year of maturity	2022
Principal payments due until maturity		$ 0
Percentage of principal amount of new notes to be redeemed before September1, 2015		35.00%

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended
Segment Information (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Revenues:
Total revenues	$ 212,388	$ 173,665
Gross Profit (Loss):
Total gross profit	64,480	52,651
Segment identified assets:
Total assets	1,016,813		$ 942,399
Equipment rentals [Member]
Revenues:
Total revenues	75,370	59,629
Gross Profit (Loss):
Total gross profit	33,635	25,272
Segment identified assets:
Total assets	595,262		583,349
New equipment sales [Member]
Revenues:
Total revenues	53,323	40,997
Gross Profit (Loss):
Total gross profit	5,584	5,052
Used equipment sales [Member]
Revenues:
Total revenues	32,149	26,522
Gross Profit (Loss):
Total gross profit	9,401	7,900
Segment identified assets:
Total assets	136,372		64,441
Parts sales [Member]
Revenues:
Total revenues	24,952	23,378
Gross Profit (Loss):
Total gross profit	6,648	6,449
Services revenues [Member]
Revenues:
Total revenues	14,551	13,300
Gross Profit (Loss):
Total gross profit	8,808	8,176
Parts and services [Member]
Segment identified assets:
Total assets	17,173		15,529
Reportable Segment [Member]
Revenues:
Total revenues	200,345	163,826
Gross Profit (Loss):
Total gross profit	64,076	52,849
Segment identified assets:
Total assets	748,807		663,319
Non-segmented revenues [Member]
Revenues:
Total revenues	12,043	9,839
Gross Profit (Loss):
Total gross profit	404	$ (198)
Segment identified assets:
Total assets	$ 268,006		$ 279,080

Segment Information (Details Textual)	3 Months Ended
Segment Information (Details Textual)	Mar. 31, 2013 Segment Customer	Mar. 31, 2012
Segment Information (Textual) [Abstract]
Number of reportable segment \| Segment	5
Sales to international customers	1.80%	1.70%
No customer accounted 10% of revenue \| Customer	0

Condensed Consolidating Financial Information of Guarantor Subsidiaries (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011
Assets:
Cash	$ 2,965	$ 8,894	$ 2,912	$ 24,215
Receivables, net	132,125	141,667
Inventories, net	153,545	79,970
Prepaid expenses and other assets	7,208	5,207
Rental equipment, net	595,262	583,349
Property and equipment, net	88,521	86,189
Deferred financing costs, net	5,333	5,049
Intangible assets, net
Goodwill	31,854	32,074
Total assets	1,016,813	942,399
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility	53,818	157,719
Accounts payable	97,526	36,119
Manufacturer flooring plans payable	67,693	50,839
Dividends payable	1,488	1,488
Accrued expenses payable and other liabilities	36,881	50,522
Senior unsecured notes	628,420	521,065
Capital leases payable	2,406	2,447
Deferred income taxes	72,238	71,589
Deferred compensation payable	1,992	1,975
Total liabilities	962,462	893,763
Stockholders' equity	54,351	48,636
Total liabilities and stockholders' equity	1,016,813	942,399
H & E Equipment Services [Member]
Assets:
Cash	2,965	8,894	$ 2,912	$ 24,215
Receivables, net	117,756	125,345
Inventories, net	142,844	71,407
Prepaid expenses and other assets	7,051	5,107
Rental equipment, net	499,168	485,177
Property and equipment, net	76,841	74,264
Deferred financing costs, net	5,333	5,049
Intangible assets, net
Investment in guarantor subsidiaries	153,468	160,005
Goodwill	2,328	2,548
Total assets	1,007,754	937,796
Liabilities and Stockholders' Equity:
Amounts due on senior secured credit facility	53,818	157,719
Accounts payable	91,801	34,786
Manufacturer flooring plans payable	67,587	50,389
Dividends payable	1,488	1,488
Accrued expenses payable and other liabilities	36,059	50,149
Senior unsecured notes	628,420	521,065
Deferred income taxes	72,238	71,589
Deferred compensation payable	1,992	1,975
Total liabilities	953,403	889,160
Stockholders' equity	54,351	48,636
Total liabilities and stockholders' equity	1,007,754	937,796
Guarantor Subsidiaries [Member]
Assets:
Receivables, net	14,369	16,322
Inventories, net	10,701	8,563
Prepaid expenses and other assets	157	100
Rental equipment, net	96,094	98,172
Property and equipment, net	11,680	11,925
Intangible assets, net
Goodwill	29,526	29,526
Total assets	162,527	164,608
Liabilities and Stockholders' Equity:
Accounts payable	5,725	1,333
Manufacturer flooring plans payable	106	450
Accrued expenses payable and other liabilities	822	373
Capital leases payable	2,406	2,447
Total liabilities	9,059	4,603
Stockholders' equity	153,468	160,005
Total liabilities and stockholders' equity	162,527	164,608
Elimination [Member]
Assets:
Intangible assets, net
Investment in guarantor subsidiaries	(153,468)	(160,005)
Total assets	(153,468)	(160,005)
Liabilities and Stockholders' Equity:
Stockholders' equity	(153,468)	(160,005)
Total liabilities and stockholders' equity	$ (153,468)	$ (160,005)

Condensed Consolidating Financial Information of Guarantor Subsidiaries (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Revenues:
Equipment rentals	$ 75,370	$ 59,629
New equipment sales	53,323	40,997
Used equipment sales	32,149	26,522
Parts sales	24,952	23,378
Services revenues	14,551	13,300
Other	12,043	9,839
Total revenues	212,388	173,665
Cost of revenues:
Rental depreciation	28,132	22,814
Rental expense	13,603	11,543
New equipment sales	47,739	35,945
Used equipment sales	22,748	18,622
Parts sales	18,304	16,929
Services revenues	5,743	5,124
Other	11,639	10,037
Total cost of revenues	147,908	121,014
Gross profit (loss):
Gross profit	64,480	52,651
Selling, general and administrative expenses	46,264	40,703
Gain on sales of property and equipment, net	500	323
Income from operations	18,716	12,271
Other income (expense):
Interest expense	(12,272)	(6,870)
Other, net	507	357
Total other expense, net	(11,765)	(6,513)
Income (loss) before income taxes	6,951	5,758
Income tax expense	2,174	1,803
Net income	4,777	3,955
Equipment rentals [Member]
Revenues:
Total revenues	75,370	59,629
Gross profit (loss):
Gross profit	33,635	25,272
New equipment sales [Member]
Revenues:
Total revenues	53,323	40,997
Gross profit (loss):
Gross profit	5,584	5,052
Used equipment sales [Member]
Revenues:
Total revenues	32,149	26,522
Gross profit (loss):
Gross profit	9,401	7,900
Parts sales [Member]
Revenues:
Total revenues	24,952	23,378
Gross profit (loss):
Gross profit	6,648	6,449
Services revenues [Member]
Revenues:
Total revenues	14,551	13,300
Gross profit (loss):
Gross profit	8,808	8,176
Other [Member]
Revenues:
Total revenues	12,043	9,839
Gross profit (loss):
Gross profit	404	(198)
H & E Equipment Services [Member]
Revenues:
Equipment rentals	62,909	49,286
New equipment sales	47,271	37,310
Used equipment sales	25,526	21,016
Parts sales	21,315	19,795
Services revenues	12,768	11,498
Other	9,938	8,125
Total revenues	179,727	147,030
Cost of revenues:
Rental depreciation	23,023	18,399
Rental expense	11,279	9,322
New equipment sales	42,394	32,676
Used equipment sales	17,658	14,267
Parts sales	15,667	14,383
Services revenues	5,141	4,499
Other	9,422	8,039
Total cost of revenues	124,584	101,585
Gross profit (loss):
Gross profit	55,143	45,445
Selling, general and administrative expenses	38,479	33,819
Equity in loss of guarantor subsidiaries	(816)	(1,685)
Gain on sales of property and equipment, net	426	161
Income from operations	16,274	10,102
Other income (expense):
Interest expense	(9,803)	(4,689)
Other, net	480	345
Total other expense, net	(9,323)	(4,344)
Income (loss) before income taxes	6,951	5,758
Income tax expense	2,174	1,803
Net income	4,777	3,955
H & E Equipment Services [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit	28,607	21,565
H & E Equipment Services [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit	4,877	4,634
H & E Equipment Services [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit	7,868	6,749
H & E Equipment Services [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit	5,648	5,412
H & E Equipment Services [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit	7,627	6,999
H & E Equipment Services [Member] \| Other [Member]
Gross profit (loss):
Gross profit	516	86
Guarantor Subsidiaries [Member]
Revenues:
Equipment rentals	12,461	10,343
New equipment sales	6,052	3,687
Used equipment sales	6,623	5,506
Parts sales	3,637	3,583
Services revenues	1,783	1,802
Other	2,105	1,714
Total revenues	32,661	26,635
Cost of revenues:
Rental depreciation	5,109	4,415
Rental expense	2,324	2,221
New equipment sales	5,345	3,269
Used equipment sales	5,090	4,355
Parts sales	2,637	2,546
Services revenues	602	625
Other	2,217	1,998
Total cost of revenues	23,324	19,429
Gross profit (loss):
Gross profit	9,337	7,206
Selling, general and administrative expenses	7,785	6,884
Gain on sales of property and equipment, net	74	162
Income from operations	1,626	484
Other income (expense):
Interest expense	(2,469)	(2,181)
Other, net	27	12
Total other expense, net	(2,442)	(2,169)
Income (loss) before income taxes	(816)	(1,685)
Net income	(816)	(1,685)
Guarantor Subsidiaries [Member] \| Equipment rentals [Member]
Gross profit (loss):
Gross profit	5,028	3,707
Guarantor Subsidiaries [Member] \| New equipment sales [Member]
Gross profit (loss):
Gross profit	707	418
Guarantor Subsidiaries [Member] \| Used equipment sales [Member]
Gross profit (loss):
Gross profit	1,533	1,151
Guarantor Subsidiaries [Member] \| Parts sales [Member]
Gross profit (loss):
Gross profit	1,000	1,037
Guarantor Subsidiaries [Member] \| Services revenues [Member]
Gross profit (loss):
Gross profit	1,181	1,177
Guarantor Subsidiaries [Member] \| Other [Member]
Gross profit (loss):
Gross profit	(112)	(284)
Elimination [Member]
Gross profit (loss):
Equity in loss of guarantor subsidiaries	816	1,685
Income from operations	816	1,685
Other income (expense):
Income (loss) before income taxes	816	1,685
Net income	$ 816	$ 1,685

Condensed Consolidating Financial Information of Guarantor Subsidiaries (Details 2) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income (loss)	$ 4,777	$ 3,955
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment	3,935	3,221
Depreciation of rental equipment	28,132	22,814
Amortization of deferred financing costs	281	341
Accretion of note discount, net of premium amortization	105
Amortization of intangible assets		25
Provision for losses on accounts receivable	767	885
Provision for inventory obsolescence	56	31
Increase in deferred income taxes	649	1,211
Stock-based compensation expense	938	332
Gain on sales of property and equipment, net	(500)	(323)
Gain on sales of rental equipment, net	(8,498)	(7,494)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill	219	486
Changes in operating assets and liabilities:
Receivables, net	8,775	6,109
Inventories, net	(93,459)	(63,928)
Prepaid expenses and other assets	(2,001)	(736)
Accounts payable	61,406	26,298
Manufacturer flooring plans payable	16,854	1,600
Accrued expenses payable and other liabilities	(13,640)	(6,422)
Deferred compensation payable	17	(79)
Net cash provided by (used in) operating activities	8,813	(11,674)
Cash flows from investing activities:
Purchases of property and equipment	(6,288)	(9,369)
Purchases of rental equipment	(34,100)	(29,946)
Proceeds from sales of property and equipment	521	460
Proceeds from sales of rental equipment	22,381	23,668
Net cash provided by (used in) investing activities	(17,486)	(15,187)
Cash flows from financing activities:
Borrowings on senior secured credit facility	240,088	208,750
Payments on senior secured credit facility	(343,989)	(202,362)
Proceeds from issuance of senior unsecured notes	107,250
Payments of deferred financing costs	(564)	(792)
Payments on capital lease obligations	(41)	(38)
Net cash provided by (used in) financing activities	2,744	5,558
Net decrease in cash	(5,929)	(21,303)
Cash, beginning of period	8,894	24,215
Cash, end of period	2,965	2,912
H & E Equipment Services [Member]
Cash flows from operating activities:
Net income (loss)	4,777	3,955
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment	3,435	2,790
Depreciation of rental equipment	23,023	18,399
Amortization of deferred financing costs	281	341
Accretion of note discount, net of premium amortization	105
Provision for losses on accounts receivable	569	583
Provision for inventory obsolescence	56	31
Increase in deferred income taxes	649	1,211
Stock-based compensation expense	938	332
Gain on sales of property and equipment, net	(426)	(161)
Gain on sales of rental equipment, net	(6,991)	(6,353)
Writedown of goodwill for tax-deductible goodwill in excess of book goodwill	219	486
Equity in loss of guarantor subsidiaries	816	1,685
Changes in operating assets and liabilities:
Receivables, net	7,020	6,371
Inventories, net	(89,230)	(55,447)
Prepaid expenses and other assets	(1,944)	(703)
Accounts payable	57,014	23,153
Manufacturer flooring plans payable	17,198	1,662
Accrued expenses payable and other liabilities	(14,089)	(6,695)
Deferred compensation payable	17	(79)
Net cash provided by (used in) operating activities	3,437	(8,439)
Cash flows from investing activities:
Purchases of property and equipment	(6,033)	(8,949)
Purchases of rental equipment	(30,204)	(26,369)
Proceeds from sales of property and equipment	447	309
Proceeds from sales of rental equipment	17,918	18,259
Investment in subsidiaries	5,721	(1,710)
Net cash provided by (used in) investing activities	(12,151)	(18,460)
Cash flows from financing activities:
Borrowings on senior secured credit facility	240,088	208,750
Payments on senior secured credit facility	(343,989)	(202,362)
Proceeds from issuance of senior unsecured notes	107,250
Payments of deferred financing costs	(564)	(792)
Net cash provided by (used in) financing activities	2,785	5,596
Net decrease in cash	(5,929)	(21,303)
Cash, beginning of period	8,894	24,215
Cash, end of period	2,965	2,912
Guarantor Subsidiaries [Member]
Cash flows from operating activities:
Net income (loss)	(816)	(1,685)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization on property and equipment	500	431
Depreciation of rental equipment	5,109	4,415
Amortization of intangible assets		25
Provision for losses on accounts receivable	198	302
Gain on sales of property and equipment, net	(74)	(162)
Gain on sales of rental equipment, net	(1,507)	(1,141)
Changes in operating assets and liabilities:
Receivables, net	1,755	(262)
Inventories, net	(4,229)	(8,481)
Prepaid expenses and other assets	(57)	(33)
Accounts payable	4,392	3,145
Manufacturer flooring plans payable	(344)	(62)
Accrued expenses payable and other liabilities	449	273
Net cash provided by (used in) operating activities	5,376	(3,235)
Cash flows from investing activities:
Purchases of property and equipment	(255)	(420)
Purchases of rental equipment	(3,896)	(3,577)
Proceeds from sales of property and equipment	74	151
Proceeds from sales of rental equipment	4,463	5,409
Net cash provided by (used in) investing activities	386	1,563
Cash flows from financing activities:
Payments on capital lease obligations	(41)	(38)
Capital contributions	(5,721)	1,710
Net cash provided by (used in) financing activities	(5,762)	1,672
Elimination [Member]
Cash flows from operating activities:
Net income (loss)	816	1,685
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in loss of guarantor subsidiaries	(816)	(1,685)
Cash flows from investing activities:
Investment in subsidiaries	(5,721)	1,710
Net cash provided by (used in) investing activities	(5,721)	1,710
Cash flows from financing activities:
Capital contributions	5,721	(1,710)
Net cash provided by (used in) financing activities	$ 5,721	$ (1,710)