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ACQUISITION (Tables) | 12 Months Ended
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Dec. 31, 2012
ACQUISITION |
Schedule of summarized estimated fair values of acquired assets and liabilities at the acquisition date |
| Allocation
| (in thousands)
Accounts receivable |  | $ | 31,824 |  |
Prepaid expenses |  | 5,205 |  |
Deferred income taxes |  | 839 |  |
Property and equipment (excluding acquired software) |  | 5,678 |  |
Software |  | 31,600 |  |
Intangible assets |  | 79,000 |  |
Other assets |  | 3,866 |  |
Total identifiable assets acquired |  | 158,012 |  |
Accounts payable |  | 13,344 |  |
Accrued expenses and other current liabilities |  | 4,936 |  |
Other liabilities |  | 228 |  |
Deferred income taxes |  | 28,994 |  |
Total liabilities |  | 47,502 |  |
Net identifiable assets acquired |  | 110,510 |  |
Goodwill |  | 69,529 |  |
Cash paid, net of cash acquired |  | $ | 180,039 |  |
Schedule of unaudited pro forma consolidated results of operations |
|  | Twelve Months Ended |
|  | December 31 |
|  | 2012 |  | 2011 |
|  | (in thousands, except per share data) |
Revenue |  | $ | 2,171,075 |  | $ | 2,141,057 |
Income (loss) before income taxes |  | $ | (13,730 | ) | $ | 18,852 |
Net income (loss) attributable to Arkansas Best Corporation |  | $ | (9,180 | ) | $ | 11,938 |
Diluted EPS |  | $ | (0.36 | ) | $ | 0.45 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 54 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 55 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 68 -Subparagraph r(2, 3) -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. + Details
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- Definition Tabular disclosure of all of the fair values of the purchase price and assets and liabilities acquired in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
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