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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2012
EARNINGS PER SHARE |
EARNINGS PER SHARE | NOTE M – EARNINGS PER SHARE The following table sets forth the computation of basic and diluted earnings (loss) per share for the years ended December 31:
|  | 2012 |  | 2011 |  | 2010 |
|  | (in thousands, except share and per share data) |
Basic earnings (loss) per share |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net income (loss) attributable to Arkansas Best Corporation |  | $ | (7,732 | ) | $ | 6,159 |  | $ | (32,693 | )
Effect of unvested restricted stock awards |  | (149 | ) | (249 | ) | (69 | )
Adjusted net income (loss) |  | $ | (7,881 | ) | $ | 5,910 |  | $ | (32,762 | )
Denominator: |  |  |  |  |  |  |
Weighted-average shares |  | 25,564,752 |  | 25,403,073 |  | 25,187,723 |
Earnings (loss) per common share |  | $ | (0.31 | ) | $ | 0.23 |  | $ | (1.30 | )
Diluted earnings (loss) per share |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net income (loss) attributable to Arkansas Best Corporation |  | $ | (7,732 | ) | $ | 6,159 |  | $ | (32,693 | )
Effect of unvested restricted stock awards |  | (149 | ) | (249 | ) | (69 | )
Adjusted net income (loss) |  | $ | (7,881 | ) | $ | 5,910 |  | $ | (32,762 | )
Denominator: |  |  |  |  |  |  |
Weighted-average shares |  | 25,564,752 |  | 25,403,073 |  | 25,187,723 |
Effect of dilutive securities |  | – |  | – |  | – |
Adjusted weighted-average shares and assumed conversions |  | 25,564,752 |  | 25,403,073 |  | 25,187,723 |
Earnings (loss) per common share |  | $ | (0.31 | ) | $ | 0.23 |  | $ | (1.30 | )
Under the two-class method of calculating earnings per share, dividends paid and a portion of undistributed net income, but not losses, are allocated to unvested restricted stock and restricted stock units, which are considered participating securities. For the years ended December 31, 2012 and 2010, outstanding stock awards of 0.7 million were not included in the diluted earnings per share calculations because their inclusion would have the effect of decreasing the loss per share. For the year ended December 31, 2011, outstanding stock awards of 0.9 million were not included in the diluted earnings per share calculations because their inclusion would have the effect of increasing the earnings per share.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=16381557&loc=d3e4984-109258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
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