v3.26.1
Inventories
6 Months Ended
Jun. 30, 2026
Inventory Disclosure [Abstract]  
INVENTORIES

NOTE 5 — INVENTORIES

Inventories, net, consisted of the following:

 

June 30,

 

 

December 31,

 

 

2026

 

 

2025

 

New equipment

$

316.2

 

 

$

322.5

 

Used equipment

 

38.0

 

 

 

47.1

 

Work in process

 

8.0

 

 

 

7.3

 

Parts

 

103.5

 

 

 

105.8

 

Gross inventory

 

465.7

 

 

 

482.7

 

Inventory reserves

 

(9.7

)

 

 

(9.4

)

Inventories, net

$

456.0

 

 

$

473.3

 

Direct labor of $1.5 million and $1.3 million incurred for open service orders were capitalized and included in work in process as of June 30, 2026 and December 31, 2025, respectively. The remaining work in process balances as of June 30, 2026 and December 31, 2025 primarily represent parts applied to open service orders.

Rental depreciation expense for new and used equipment inventory under short-term leases with purchase options was $4.4 million and $3.4 million for the three months ended June 30, 2026 and 2025, respectively, and $8.0 million and $6.2 million for the six months ended June 30, 2026 and 2025, respectively.