United Rentals Inc. will hold off on finalizing its recent earnings statements until it finishes an accounting inquiry and restates more than three years of results.

United Rentals, the world's largest equipment rental company, said Tuesday that is expects to miss a quarterly filing deadline with the Securities and Exchange Commission, which has been investigating the company's accounting.

Last month, chief financial officer John Milne was given 30 days to answer questions from United Rental's board about past accounting. That deadline will be up next week.

Preliminary plans would have the company restating results between 2000 and 2004, fixing a broad range of accounting practices relating to a self-insurance reserve, equipment sale-leaseback transactions and an income tax provision. The SEC's investigation and an independent committee review are continuing.

"We are working diligently to finalize our results as soon as possible," said chief executive Wayland Hicks, in a statement. "In the meantime, our organization is continuing to focus on providing superior customer service and growing the business."

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