I never list rentals.
People tend too over detail there bills or there contracts.
I only list machine time if that is what I was asked for.For example " How much for a days worth of work with your skid steer"?
Sometimes I list rentals if I am working for a contractor as a common courtesy.
The customer is paying you(not a machine) for the job.
Werther you own the equipment or Rent it there are still expenses related with either.