United Rentals URI Allowance for Doubtful Accounts Receivable (Current)

The measurement of expected credit losses is based on relevant information from past events, including historical experiences, current conditions and reasonable and supportable forecasts that affect collectibility. Trade receivables are the only material financial asset we have that is subject to the requirement to measure expected credit losses as noted above, as this requirement does not apply to receivables arising from operating lease revenues. Substantially all of our non-lease trade receivables are due in one year or less. As discussed above, most of our equipment rental revenue is accounted for as lease revenue (such revenue represented 77 percent of our total revenues for the six months ended June 30, 2026, and these revenues account for corresponding portions of the $2.797 billion of net accounts receivable and the associated allowance for credit losses of $175 as of June 30, 2026).