Ashtead Group plc is an investment holding and management company. The principal activity of the Company is the rental of equipment to industrial and commercial users mainly in the non-residential construction sectors of the United States and the United Kingdom. The Company has two business units: Sunbelt and A-Plant. The Company�s equipment can be used to lifts, powers, generates, moves, digs, supports, scrubs, pumps, directs and ventilates. Its fleet of industrial and construction equipment includes earthmoving equipment, aerial work platforms, high reach forklifts and other materials handling units. The Company�s principal subsidiaries include Ashtead Holdings PLC, Sunbelt Rentals, Inc., Empire Scaffold LLC, Ashtead Plant Hire Company Limited, Ashtead Capital, Inc. and Ashtead Financing Limited. In May 2013, Ashtead Group plc acquired Accession Group Limited, including its principal trading subsidiary Eve Trakway Limited.