Equipment Accounting: Owned vs. Rented Analysis for Construction

Construction equipment is expensive to own, expensive to rent, and consistently mis-costed. Owned equipment needs depreciation and internal billing; rented equipment needs invoice processing and job allocation. The right mix depends on utilization — and the accounting to track it properly is where most mid-market GCs lose visibility. Here is how to account for each and the breakeven analysis that drives the own-vs-rent decision.