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Custom Truck One Source CTOS Equipment sales — Topic 842
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Where this comes from
Reported directly by Custom Truck One Source in its filing.
Tagged under the XBRL concept us-gaap:RevenueNotFromContractWithCustomer.
The source filing: Custom Truck One Source’s 10-Q, filed April 27, 2026.
- Filed
- Apr 27, 2026, 4:17 PM EDT
- Fiscal quarter
- Q1 FY2026
- Calendar quarter
- Q1 2026
- Accession
- 0001709682-26-000018
| (in $000s) | Three Months Ended March 31, 2026 / Topic 842 | Three Months Ended March 31, 2026 / Topic 606 | Three Months Ended March 31, 2026 / Total | Three Months Ended March 31, 2025 / Topic 842 | Three Months Ended March 31, 2025 / Topic 606 | Three Months Ended March 31, 2025 / Total |
|---|---|---|---|---|---|---|
| Rental | $130,608 | — | $130,608 | $110,285 | — | $110,285 |
| Shipping and handling | — | 6,607 | 6,607 | — | 5,976 | 5,976 |
| Total rental revenue | 130,608 | 6,607 | 137,215 | 110,285 | 5,976 | 116,261 |
| Sales and services: | ||||||
| Equipment sales | 730 | 291,904 | 292,634 | 2,161 | 271,702 | 273,863 |
| Parts and services | 1,689 | 30,084 | 31,773 | 2,673 | 29,435 | 32,108 |
| Total sales and services | 2,419 | 321,988 | 324,407 | 4,834 | 301,137 | 305,971 |
| Total revenue | $133,027 | $328,595 | $461,622 | $115,119 | $307,113 | $422,232 |
Item 1. Financial Statements
FAQ
- What is Custom Truck One Source's equipment sales — topic 842?
- Custom Truck One Source (CTOS) reported equipment sales — topic 842 of $730K in Q1 2026.
- How has Custom Truck One Source's equipment sales — topic 842 changed year-over-year?
- Custom Truck One Source's equipment sales — topic 842 decreased by 66.2% year-over-year, from $2.16M to $730K.
- What is the long-term trend for Custom Truck One Source's equipment sales — topic 842?
- Over 4 years (2021 to 2025), Custom Truck One Source's equipment sales — topic 842 has grown at a -22.1% compound annual growth rate (CAGR), from $16.27M to $5.99M.
- What does equipment sales — topic 842 mean?
- Represents the lease-related financial impacts recognized under ASC 842 accounting standards within the equipment sales segment. This metric captures the adjustments and recognition of lease assets and liabilities associated with the company's specialty equipment offerings. It provides insight into how lease accounting standards influence the reported financial position of the equipment sales division.
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