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Summary of Significant Accounting Policies (Policies) | 9 Months Ended
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Sep. 30, 2023
Accounting Policies [Abstract] |
Consolidation, Policy [Policy Text Block] | Basis of Presentation The foregoing Consolidated Financial Statements are unaudited and have been prepared from the books and records of Trinity Industries, Inc. and its consolidated subsidiaries (“Trinity,” “Company,” “we,” “our,” or "us") including the accounts of our wholly-owned subsidiaries and partially-owned subsidiaries, TRIP Rail Holdings LLC (“TRIP Holdings”) and RIV 2013 Rail Holdings LLC ("RIV 2013"), in which we have a controlling interest. In our opinion, all normal and recurring adjustments necessary for a fair presentation of our financial position as of September 30, 2023, the results of operations for the three and nine months ended September 30, 2023 and 2022, and cash flows for the nine months ended September 30, 2023 and 2022, have been made in conformity with generally accepted accounting principles. All significant intercompany accounts and transactions have been eliminated. Certain prior year balances have been reclassified to conform to the 2023 presentation. Due to seasonal and other factors, the results of operations for the nine months ended September 30, 2023 may not be indicative of expected results of operations for the year ending December 31, 2023. These interim financial statements and notes are condensed as permitted by the instructions to Form 10-Q and should be read in conjunction with our audited Consolidated Financial Statements included in our Form 10-K for the year ended December 31, 2022.
Revenue [Policy Text Block] | Revenue Recognition Revenue is measured based on the allocation of the transaction price in a contract to satisfied performance obligations. The transaction price does not include any amounts collected on behalf of third parties. We recognize revenue when we satisfy a performance obligation by transferring control over a product or service to a customer. For all contracts with customers, we evaluate whether we are the principal (i.e., report revenues on a gross basis) or agent (i.e., report revenues on a net basis). Generally, we are the principal in our contracts with customers and report revenues on a gross basis as we control the product or service before it is transferred to a customer. We act as an agent for a small number of service contracts and report those revenues on a net basis as we do not control the services before they are provided to the customer. Payments for our products and services are generally due within normal commercial terms. The following is a description of principal activities from which we generate our revenue, separated by reportable segments. See Note 4 for a further discussion regarding our reportable segments. Railcar Leasing and Management Services Group In our Railcar Leasing and Management Services Group ("Leasing Group"), revenue from rentals and operating leases, including contracts that contain non-level fixed lease payments, is recognized monthly on a straight-line basis. Leases not classified as operating leases are generally considered sales-type leases as a result of an option to purchase. We review our operating lease receivables for collectibility on a regular basis, taking into consideration changes in factors such as the lessee’s payment history, the financial condition of the lessee, and business and economic conditions in the industry in which the lessee operates. In the event that the collectibility of a receivable with respect to any lessee is no longer probable, we derecognize the revenue and related receivable and recognize future revenue only when the lessee makes a rental payment. Contingent rents are recognized when the contingency is resolved. Selling profit or loss associated with sales-type leases is recognized upon lease commencement, and a net investment in the sales-type lease is recorded in the Consolidated Balance Sheets. Interest income related to sales-type leases is recognized over the lease term using the effective interest method. See "Lease Accounting" below for additional information regarding sales-type leases as of September 30, 2023 and 2022. We report all sales of railcars from the lease fleet and selling profit or loss associated with sales-type leases as a net gain or loss from the disposal of a long-term asset in accordance with ASC 610-20, Gains and losses from the derecognition of non-financial assets. These sales are presented in the Lease portfolio sales line in our Consolidated Statements of Operations. We act as an agent for certain logistics services and report these revenues on a net basis as we do not control the services before they are provided to the customer. Rail Products Group Our railcar manufacturing business recognizes revenue related to new railcars when the customer has submitted its certificate of acceptance and legal title of the railcar has passed to the customer. Certain contracts for the sales of railcars include price adjustments based on changes to input costs; this amount represents variable consideration for which we are generally unable to estimate the final consideration until the railcar is delivered. Revenue is recognized over time as repair and maintenance projects and sustainable railcar conversions are completed, using an input approach based on the costs incurred relative to the total estimated costs of performing the project. We recorded contract assets of $12.3 million and $2.9 million as of September 30, 2023 and December 31, 2022, respectively, related to unbilled revenues recognized on repair and maintenance services and sustainable railcar conversions that have been performed, but for which the entire project has not yet been completed, and the railcar has not yet been shipped to the customer. These contract assets are included within the Receivables, net of allowance line in our Consolidated Balance Sheets. We account for shipping and handling costs as activities to fulfill the promise to transfer the good; as such, these fees are recorded in revenue. The fees and costs of shipping and handling activities are accrued when the related performance obligation has been satisfied. Unsatisfied Performance Obligations The following table includes estimated revenue expected to be recognized in future periods related to performance obligations that are unsatisfied or partially satisfied as of September 30, 2023 and the percentage of the outstanding performance obligations as of September 30, 2023 expected to be delivered during the remainder of 2023:
| Unsatisfied performance obligations at September 30, 2023
| Total Amount |  | Percent expected to be delivered in 2023
| (in millions) |  |
Rail Products Group: |  |  |
New railcars: |  |  |
External customers | $ | 3,153.6 |  |  |
Leasing Group | 444.8 |  |  |
| $ | 3,598.4 |  |  | 17.2 | %
Sustainable railcar conversions | $ | 124.4 |  |  | 33.5 | %
Maintenance services | $ | 7.6 |  |  | 100.0 | %
Railcar Leasing and Management Services Group | $ | 69.5 |  |  | 7.1 | %
The remainder of the unsatisfied performance obligations for the Rail Products Group is expected to be delivered through 2028. The orders in the Rail Products Group's backlog from the Leasing Group are fully supported by lease commitments with external customers. The final amount of backlog attributable to the Leasing Group may vary by the time of delivery as customers may elect to change their procurement decision. Unsatisfied performance obligations for the Railcar Leasing and Management Services Group are related to servicing, maintenance, and management agreements and are expected to be performed through 2029.
Lessee, Leases [Policy Text Block] | Lessee We are the lessee of operating leases predominantly for office buildings and railcars, as well as manufacturing equipment and office equipment. Our operating leases have remaining lease terms ranging from one year to fourteen years, some of which include options to extend for up to five years, and some of which include options to terminate within one year. As of September 30, 2023, we had no material finance leases in which we were the lessee. Certain of our operating leases include lease incentives, which reduce the right-of-use asset and are recognized on a straight-line basis over the lease term. The following table summarizes the impact of our operating leases on our Consolidated Financial Statements (in millions, except lease term and discount rate):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Consolidated Statements of Operations |  |  |  |  |  |  |
Operating lease expense | $ | 4.6 |  |  | $ | 4.6 |  |  | $ | 13.3 |  |  | $ | 13.5 |
Short-term lease expense | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.3 |
Consolidated Statements of Cash Flows |  |  |  |  |  |  |
Cash flows from operating activities |  |  |  | $ | 13.3 |  |  | $ | 13.5 |
Right-of-use assets recognized in exchange for new lease liabilities |  | $ | 9.6 |  |  | $ | 21.0 |
|  |  |  |  | September 30, 2023 |  | December 31, 2022
Consolidated Balance Sheets |  |  |  |  |  |  |
Right-of-use assets (1) |  |  |  |  | $ | 91.1 |  |  | $ | 93.1 |
Lease liabilities (2) |  |  |  |  | $ | 109.5 |  |  | $ | 114.8 |
Weighted average remaining lease term |  |  |  |  | 9.6 years |  | 9.9 years
Weighted average discount rate |  |  |  |  | 3.1 | % |  | 2.8 | %
(1) Included in other assets in our Consolidated Balance Sheets. (2) Included in other liabilities in our Consolidated Balance Sheets. Future contractual minimum operating lease liabilities will mature as follows (in millions):
| Leasing Group |  | Non-Leasing Group |  | Total
Remaining three months of 2023 | $ | 2.7 |  |  | $ | 2.6 |  |  | $ | 5.3 |
2024 | 7.2 |  |  | 9.7 |  |  | 16.9 |
2025 | 6.3 |  |  | 8.7 |  |  | 15.0 |
2026 | 5.9 |  |  | 8.0 |  |  | 13.9 |
2027 | 5.5 |  |  | 7.9 |  |  | 13.4 |
Thereafter | 3.9 |  |  | 58.6 |  |  | 62.5 |
Total operating lease payments | $ | 31.5 |  |  | $ | 95.5 |  |  | $ | 127.0 |
Less: Present value adjustment |  |  |  |  | (17.5) |
Total operating lease liabilities |  |  |  |  | $ | 109.5 |
Lessor, Leases [Policy Text Block] | Lessor Our Leasing Group enters into railcar operating leases with third parties with terms generally ranging between one year and ten years. The majority of our fleet operates on leases that earn fixed monthly lease payments. Generally, lease payments are due at the beginning of the applicable month. A portion of our fleet operates on per diem leases that earn usage-based variable lease payments. Some of our leases include options to extend the leases for up to five years, and a small percentage of our leases include early termination options with certain notice requirements and early termination penalties. As of September 30, 2023, non-Leasing Group operating leases were not significant, and we had no direct finance leases. We manage risks associated with residual values of leased railcars by investing across a diverse portfolio of railcar types, staggering lease maturities within any given railcar type, avoiding concentration of railcar type and industry, and actively participating in secondary markets. Additionally, our lease agreements contain normal wear and tear return condition provisions and high mileage thresholds designed to protect the value of our residual assets. Our lease agreements do not contain any material residual value guarantees or restrictive covenants. The following table summarizes the impact of our leases on our Consolidated Statements of Operations:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
| (in millions)
Operating lease revenues | $ | 183.4 |  |  | $ | 167.2 |  |  | $ | 542.0 |  |  | $ | 500.5 |
Variable operating lease revenues | $ | 18.3 |  |  | $ | 17.7 |  |  | $ | 51.0 |  |  | $ | 49.0 |
Interest income on sales-type lease receivables | $ | 0.1 |  |  | $ | 0.2 |  |  | $ | 0.5 |  |  | $ | 0.5 |
Profit recognized at sales-type lease commencement (1) | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1.3 |
(1) Included in gains on dispositions of property – lease portfolio sales on our Consolidated Statements of Operations. Future contractual minimum revenues for operating leases will mature as follows (in millions)(1):
Remaining three months of 2023 | $ | 176.3 |
2024 | 622.6 |
2025 | 506.0 |
2026 | 387.4 |
2027 | 282.2 |
Thereafter | 434.3 |
Total | $ | 2,408.8 |
(1) Total contractual minimum rental revenues on operating leases relates to our wholly-owned and partially-owned subsidiaries and sub-lease rental revenues associated with the Leasing Group's operating lease obligations. Future contractual minimum lease receivables for sales-type leases will mature as follows (in millions):
Remaining three months of 2023 | $ | 0.3 |
2024 | 1.1 |
2025 | 1.1 |
2026 | 1.1 |
2027 | 1.1 |
Thereafter | 10.1 |
Total | 14.8 |
Less: Unearned interest income | (4.5) |
Net investment in sales-type leases (1) | $ | 10.3 |
(1) Included in other assets in our Consolidated Balance Sheets.
Cash and Cash Equivalents, Policy [Policy Text Block] | Financial Instruments We consider all highly liquid debt instruments to be either cash and cash equivalents if purchased with a maturity of three months or less, or short-term marketable securities if purchased with a maturity of more than three months and less than one year. Financial instruments that potentially subject us to a concentration of credit risk are primarily cash investments, including restricted cash and receivables. We place our cash investments in bank deposits, investment grade short-term debt instruments, highly-rated money market funds, and highly-rated commercial paper. We limit the amount of credit exposure to any one commercial issuer. The carrying values of cash, receivables, and accounts payable are considered to be representative of their respective fair values. Concentrations of credit risk with respect to receivables are limited due to control procedures that monitor the credit worthiness of customers, the large number of customers in our customer base, and their dispersion across different end markets and geographic areas. Receivables are generally evaluated at a portfolio level based on these characteristics. As receivables are generally unsecured, we maintain an allowance for credit losses using a forward-looking approach based on historical losses and consideration of current and expected future economic conditions. Historically, we have observed that the likelihood of loss increases when receivables have aged beyond 180 days. When a receivable is deemed uncollectible, the write-off is recorded as a reduction to allowance for credit losses. During the nine months ended September 30, 2023, we recognized approximately $0.8 million of credit loss expense and approximately $0.6 million of recoveries and other adjustments, and wrote off $0.3 million related to our trade receivables that are in the scope of ASC 326, Financial Instruments – Credit Losses, bringing the allowance for credit losses balance from $10.6 million at December 31, 2022 to $10.5 million at September 30, 2023. This balance excludes the general reserve for operating lease receivables that is permitted under ASC 450, Contingencies.
Goodwill and Intangible Assets, Goodwill, Policy | Goodwill Goodwill by segment is as follows:
| September 30, 2023 |  | December 31, 2022
Railcar Leasing and Management Services Group | $ | 33.9 |  |  | $ | 7.1 |
Rail Products Group | 188.8 |  |  | 188.8
| $ | 222.7 |  |  | $ | 195.9 |
Product Warranty Disclosure [Text Block] | Warranties We provide various express, limited product warranties that generally range from one year to five years depending on the product. The warranty costs are estimated using a two-step approach. First, an engineering estimate is made for the cost of all claims that have been asserted by customers. Second, based on historical claims experience, a cost is accrued for all products still within a warranty period for which no claims have been filed. We provide for the estimated cost of product warranties at the time revenue is recognized related to products covered by warranties and assess the adequacy of the resulting reserves on a quarterly basis. The changes in the accruals for warranties for the three and nine months ended September 30, 2023 and 2022 are as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
| (in millions)
Beginning balance | $ | 5.2 |  |  | $ | 2.7 |  |  | $ | 3.3 |  |  | $ | 3.1 |
Warranty costs incurred | (0.7) |  |  | (0.4) |  |  | (1.2) |  |  | (2.5) |
Warranty originations and revisions | 0.5 |  |  | 0.9 |  |  | 3.5 |  |  | 3.1 |
Warranty expirations | — |  |  | (0.3) |  |  | (0.6) |  |  | (0.8) |
Ending balance | $ | 5.0 |  |  | $ | 2.9 |  |  | $ | 5.0 |  |  | $ | 2.9 |
New Accounting Pronouncements, Policy [Policy Text Block] | Recent Accounting Pronouncements Adopted in 2023 ASU 2022-04 – In September 2022, the FASB issued ASU No. 2022-04, Disclosure of Supplier Finance Program Obligation s, which requires entities that use supplier finance programs in connection with the purchase of goods and services to disclose information about the key terms of these programs, outstanding amounts as of the end of the reporting period, a description of where in the financial statements outstanding amounts are presented, and a rollforward of these obligations. We adopted ASU 2022-04 effective January 1, 2023. The adoption did not have a significant impact on our Consolidated Financial Statements. In cooperation with a participating financial institution, we facilitate a voluntary supply chain finance ("SCF") program for several of our suppliers. We negotiate payment terms with suppliers that are in line with average industry terms. We have not pledged any assets as security or provided other forms of guarantees to the financial institution. Under the SCF program, participating suppliers may choose to sell, at a discounted price, receivables due from us to the financial institution, at the sole discretion of both the suppliers and the financial institution, prior to the invoices’ scheduled due dates. The payment terms that we negotiate with all suppliers are consistent regardless of whether the supplier chooses to participate in the SCF program for a particular invoice. The SCF program is administered by a third-party financial institution, and our responsibility is limited to making payments based on the terms originally negotiated with participating suppliers, regardless of whether such suppliers sell receivables to the financial institution. Amounts due to our participating suppliers in the SCF program totaled $24.8 million and $22.8 million as of September 30, 2023 and December 31, 2022, respectively, and are included in accounts payable in our Consolidated Balance Sheets. Payments made under the SCF program are reflected in net cash provided by operating activities in our Consolidated Statements of Cash Flows.

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