McGrath RentCorp is a business-to-business rental company with four rental divisions: relocatable modular buildings, portable storage containers, electronic test equipment, and liquid and solid containment tanks and boxes. Although Co.'s primary focus is on equipment rentals, sales of equipment occur in the normal course of business. Co. is comprised of four reportable business segments: its modular building and portable storage segment; its electronic test equipment segment; its containment solutions for the storage of hazardous and non-hazardous liquids and solids segment; and its classroom manufacturing business selling modular buildings used primarily as classrooms in California.

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