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Custom Truck One Source CTOS Parts sales and services — 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 parts sales and services — topic 842?
- Custom Truck One Source (CTOS) reported parts sales and services — topic 842 of $1.69M in Q1 2026.
- How has Custom Truck One Source's parts sales and services — topic 842 changed year-over-year?
- Custom Truck One Source's parts sales and services — topic 842 decreased by 36.8% year-over-year, from $2.67M to $1.69M.
- What is the long-term trend for Custom Truck One Source's parts sales and services — topic 842?
- Over 4 years (2021 to 2025), Custom Truck One Source's parts sales and services — topic 842 has grown at a 13.1% compound annual growth rate (CAGR), from $6.73M to $11M.
- What does parts sales and services — topic 842 mean?
- Reflects the financial impact of lease accounting standards under ASC 842 specifically allocated to the parts and services segment. This metric captures the recognition of right-of-use assets and lease liabilities related to facilities or equipment used in service operations. It is essential for understanding how lease obligations influence the segment's reported financial position.
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