XML 62 R35.htm IDEA: XBRL DOCUMENT
v2.4.0.8

EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2013
Compensation And Employee Benefit Plans Excluding Share Based Compensation [Abstract] |
Schedule of changes in funded status and accumulated benefit obligation of nonunion benefit plans | The following table discloses the changes in benefit obligations and plan assets of the Company’s nonunion benefit plans for years ended December 31, the measurement date of the plans:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
| (in thousands)
Change in benefit obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligations at beginning of year | $ | 260,950 |  |  | $ | 244,402 |  |  | $ | 7,213 |  |  | $ | 7,620 |  |  | $ | 18,308 |  |  | $ | 17,553 |
Service cost | 4,734 |  |  | 9,189 |  |  | — |  |  | — |  |  | 331 |  |  | 315 |
Interest cost | 7,784 |  |  | 8,692 |  |  | 150 |  |  | 210 |  |  | 751 |  |  | 749 |
Actuarial (gain) loss | (10,797 | ) |  | 15,893 |  |  | (271 | ) |  | 509 |  |  | (2,484 | ) |  | 277 |
Benefits paid | (22,486 | ) |  | (17,226 | ) |  | — |  |  | (1,126 | ) |  | (588 | ) |  | (586 | )
Curtailment gain | (29,262 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Settlement loss | 737 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Benefit obligations at end of year | 211,660 |  |  | 260,950 |  |  | 7,092 |  |  | 7,213 |  |  | 16,318 |  |  | 18,308 |
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | 181,225 |  |  | 161,249 |  |  | — |  |  | — |  |  | — |  |  | — |
Actual return on plan assets | 31,074 |  |  | 19,202 |  |  | — |  |  | — |  |  | — |  |  | — |
Employer contributions | 17,800 |  |  | 18,000 |  |  | — |  |  | 1,126 |  |  | 588 |  |  | 586 |
Benefits paid | (22,486 | ) |  | (17,226 | ) |  | — |  |  | (1,126 | ) |  | (588 | ) |  | (586 | )
Fair value of plan assets at end of year | 207,613 |  |  | 181,225 |  |  | — |  |  | — |  |  | — |  |  | — |
Funded status | $ | (4,047 | ) |  | $ | (79,725 | ) |  | $ | (7,092 | ) |  | $ | (7,213 | ) |  | $ | (16,318 | ) |  | $ | (18,308 | )
Accumulated benefit obligation | $ | 211,660 |  |  | $ | 230,305 |  |  | $ | 7,092 |  |  | $ | 7,213 |  |  | $ | 16,318 |  |  | $ | 18,308 |
Schedule of amounts recognized in the consolidated balance sheets related to nonunion benefit plans | Amounts recognized in the consolidated balance sheets at December 31 consisted of the following:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
| (in thousands)
Current liabilities (included in accrued expenses) | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (610 | ) |  | $ | (573 | )
Noncurrent liabilities (included in pension and postretirement liabilities) | (4,047 | ) |  | (79,725 | ) |  | (7,092 | ) |  | (7,213 | ) |  | (15,708 | ) |  | (17,735 | )
Liabilities recognized | $ | (4,047 | ) |  | $ | (79,725 | ) |  | $ | (7,092 | ) |  | $ | (7,213 | ) |  | $ | (16,318 | ) |  | $ | (18,308 | )
Summary of the components of net periodic benefit cost | The following is a summary of the components of net periodic benefit cost for the Company’s nonunion benefit plans for the years ended December 31:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
| (in thousands)
Service cost | $ | 4,734 |  |  | $ | 9,189 |  |  | $ | 8,655 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 331 |  |  | $ | 315 |  |  | $ | 224 |
Interest cost | 7,784 |  |  | 8,692 |  |  | 9,954 |  |  | 150 |  |  | 210 |  |  | 386 |  |  | 751 |  |  | 749 |  |  | 781 |
Expected return on plan assets | (13,313 | ) |  | (12,063 | ) |  | (12,584 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of prior service credit | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (190 | ) |  | (190 | ) |  | (190 | )
Pension settlement expense | 2,111 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,125 |  |  | — |  |  | — |  |  | — |
Amortization of net actuarial loss(1) | 7,140 |  |  | 10,767 |  |  | 6,921 |  |  | 260 |  |  | 202 |  |  | 328 |  |  | 535 |  |  | 416 |  |  | 112 |
Net periodic benefit cost | $ | 8,456 |  |  | $ | 16,585 |  |  | $ | 12,946 |  |  | $ | 410 |  |  | $ | 412 |  |  | $ | 1,839 |  |  | $ | 1,427 |  |  | $ | 1,290 |  |  | $ | 927 |
(1) | The Company amortizes actuarial losses over the average remaining active service period of the plan participants and does not use a corridor approach.
Summary of cash distributions and pension settlement expense related to SBP | The following is a summary of the pension settlement distributions and settlement expense for the years ended December 31:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan
| 2013(1) |  | 2012 |  | 2011 |  | 2013 |  | 2012(2) |  | 2011
| (in thousands, except per share data)
Pension settlement distributions | $ | 20,104 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,126 |  |  | $ | 2,526 |
Pension settlement expense, pre‑tax | $ | 2,111 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,125 |
Pension settlement expense per diluted share, net of taxes | $ | 0.05 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | $ | 0.03 |
(1) | Pension settlement distributions represent lump‑sum benefit distributions paid in 2013.
(2) | 2012 SBP distribution related to an officer retirement that occurred in 2011. The benefit distribution amount was fixed at the retirement date, but IRC Section 409A requires that distributions to certain key employees under the SBP be delayed for six months after retirement. The pension settlement expense related to this distribution was recognized in 2011 and is included in this table for 2011.
Pre-tax amounts included in accumulated other comprehensive loss that have not yet been recognized in net periodic benefit cost | Included in accumulated other comprehensive loss at December 31 were the following pre‑tax amounts that have not yet been recognized in net periodic benefit cost:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
| (in thousands)
Unrecognized net actuarial loss | $ | 16,003 |  |  | $ | 82,337 |  |  | $ | 1,778 |  |  | $ | 2,308 |  |  | $ | 150 |  |  | $ | 3,169 |
Unrecognized prior service credit | — |  |  | — |  |  | — |  |  | — |  |  | (887 | ) |  | (1,077 | )
Total | $ | 16,003 |  |  | $ | 82,337 |  |  | $ | 1,778 |  |  | $ | 2,308 |  |  | $ | (737 | ) |  | $ | 2,092 |
Pre-tax amounts, which are reported within accumulated other comprehensive loss, expected to be recognized as components of net periodic benefit cost in the next fiscal year | The following amounts, which are reported within accumulated other comprehensive loss, are expected to be recognized as components of net periodic benefit cost in 2014 on a pre‑tax basis. (Amounts exclude the effect of pension settlements, which are further discussed under Nonunion Defined Benefit Pension Plan Assets within this Note.)
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
|  |  | (in thousands) |  |
Unrecognized net actuarial loss | $ | 2,008 |  |  | $ | 226 |  |  | $ | 17 |
Unrecognized prior service credit | — |  |  | — |  |  | (190 | )
Total | $ | 2,008 |  |  | $ | 226 |  |  | $ | (173 | )
Weighted-average assumptions used to determine nonunion benefit obligations | Weighted‑average assumptions used to determine nonunion benefit obligations at December 31 were as follows:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
Discount rate(1) | 3.8% |  | 3.1% |  | 2.8% |  | 2.1% |  | 4.7% |  | 3.8%
Rate of compensation increase(2) | N/A |  | 3.3% |  | N/A |  | N/A |  | N/A |  | N/A
(1) | The discount rate was determined at December 31, 2013 and 2012, respectively. The discount rate used to remeasure the PBO of the nonunion defined benefit pension plan upon the June 30, 2013 remeasurement for curtailment and the September 30, 2013 remeasurement for settlement was 3.9% and 3.7%, respectively.
(2) | The compensation assumption was not applicable to the nonunion defined benefit pension plan obligation as of December 31, 2013 due to the 2013 plan amendment which froze the accrual of benefits as of July 1, 2013.
Weighted-average assumptions used to determine net periodic benefit cost for nonunion benefit plans | Weighted‑average assumptions used to determine net periodic benefit cost for the Company’s nonunion benefit plans for the years ended December 31 were as follows:
| Nonunion Defined Benefit Pension Plan |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Discount rate(1) | 3.1% |  | 3.7% |  | 4.7% |  | 2.1% |  | 3.2% |  | 4.1% |  | 3.8% |  | 4.3% |  | 5.4%
Expected return on plan assets | 7.5% |  | 7.5% |  | 7.5% |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A
Rate of compensation increase(2) | 3.3% |  | 3.3% |  | 3.2% |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A
(1) | The discount rate was determined at December 31, 2012, 2011, and 2010 for the year 2013, 2012, and 2011, respectively.
(2) | The compensation assumption was no longer applicable for determining net periodic benefit cost of the nonunion defined benefit pension plan upon the June 30, 2013 remeasurement for plan curtailment due to the accrual of benefits being frozen as of July 1, 2013.
Schedule of the assumed health care cost trend rates for the postretirement health benefit plan | The assumed health care cost trend rates for the Company’s postretirement health benefit plan at December 31 were as follows:
| 2013 |  | 2012
| Pre‑65 |  | Post‑65(1) |  |
Health care cost trend rate assumed for next year | 8.0 | % |  | 5.0 | % |  | 8.5 | %
Rate to which the cost trend rate is assumed to decline | 5.0 | % |  | 5.0 | % |  | 5.0 | %
Year that the rate reaches the cost trend assumed rate | 2020 |  |  | 2020 |  |  | 2020 |
(1) | The post‑65 assumed health care cost trend rates were established separate from the pre‑65 trend rates as of December 31, 2013, reflecting lower medical cost trend rates for this age group as determined by actuarial analysis. The change in trend rates for 2013 contributed significantly to the net actuarial gain upon the December 31, 2013 plan remeasurement.
Effects of one-percentage-point change in assumed health care cost trend rates on the postretirement health benefit plan | A one‑percentage‑point change in assumed health care cost trend rates would have the following effects on the Company’s postretirement health benefit plan for the year ended December 31, 2013:
| One Percentage Point
| Increase |  | Decrease
| (in thousands)
Effect on total of service and interest cost components | $ | 220 |  |  | $ | (174 | )
Effect on postretirement benefit obligation | $ | 2,854 |  |  | $ | (2,330 | )
Schedule of estimated future benefit payments for nonunion benefit plans | Estimated future benefit payments from the Company’s nonunion defined benefit pension, SBP, and postretirement health benefit plans, which reflect expected future service as appropriate, as of December 31, 2013 are as follows:
| Nonunion Defined Benefit Pension Plan(1) |  | Supplemental Benefit Plan |  | Postretirement Health Benefit Plan
|  |  | (in thousands) |  |
2014 | $ | 22,396 |  |  | $ | — |  |  | $ | 610 |
2015 | $ | 20,628 |  |  | $ | — |  |  | $ | 666 |
2016 | $ | 19,792 |  |  | $ | 1,235 |  |  | $ | 709 |
2017 | $ | 18,785 |  |  | $ | — |  |  | $ | 759 |
2018 | $ | 17,187 |  |  | $ | — |  |  | $ | 860 |
2018‑2022 | $ | 73,713 |  |  | $ | 7,042 |  |  | $ | 4,620 |
(1) | Includes the amounts of future periodic benefit payments estimated as of December 31, 2013 for which the related pension obligation was settled with the purchase of a nonparticipating annuity contract purchase in January 2014 (as discussed in Nonunion Defined Benefit Pension Plan Assets within this section of the Note). The amount paid for the related contract premium is excluded from the 2014 payments presented.
Weighted-average target. acceptable ranges, and actual asset allocations of the nonunion defined benefit pension plan | The weighted‑average target, acceptable ranges, and actual asset allocations of the Company’s nonunion defined benefit pension plan at December 31 is summarized in the following table:
| 2013 |  | Weighted‑Average Allocation
| Target Allocation |  | Acceptable Range |  | 2013 |  | 2012
Equity Securities |  |  |  |  |  |  |  |  |  |
Large Cap U.S. Equity | 20.0 | % |  | 15.0% – 30.0% |  | 23.8 | % |  | 32.1 | %
Mid Cap U.S. Equity | 10.0 |  |  | 8.0% – 12.0% |  | 10.7 |  |  | 11.1 |
Small Cap U.S. Equity | 10.0 |  |  | 8.0% – 12.0% |  | 10.5 |  |  | 11.1 |
International Equity | 15.0 |  |  | 11.0% – 19.0% |  | 12.5 |  |  | 11.1 |
Emerging Market Equity | — |  |  | — |  | — |  |  | 5.0 |
Income Securities |  |  |  |  |  |  |  |  |  |
Debt Instruments | 20.0 |  |  | 15.0% – 25.0% |  | 17.6 |  |  | 22.4 |
Floating Rate Loan Fund | 5.0 |  |  | 3.0% – 10.0% |  | 3.6 |  |  | 4.0 |
Cash Equivalents |  |  |  |  |  |  |  |  |  |
Cash and Cash Equivalents | 20.0 |  |  | 10.0% – 25.0% |  | 21.3 |  |  | 3.2 |
| 100.0 | % |  |  |  | 100.0 | % |  | 100.0 | %
Fair value of the nonunion defined benefit pension plan assets, by major asset category and fair value hierarchy level | The fair value of the Company’s nonunion defined benefit pension plan assets at December 31, 2013, by major asset category and fair value hierarchy level (see Fair Value Measurements accounting policy in Note B), were as follows:
|  |  | Fair Value Measurements Using
| Total |  | Quoted Prices In Active Markets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
|  |  |  |  | (in thousands) |  |
Cash and Cash Equivalents(1) | $ | 44,166 |  |  | $ | 44,166 |  |  | $ | — |  |  | $ | — |
Debt Instruments(2) | 36,517 |  |  | — |  |  | 36,517 |  |  | — |
Floating Rate Loans(3) | 7,594 |  |  | 7,594 |  |  | — |  |  | — |
Large Cap U.S. Equity | 49,281 |  |  | 49,281 |  |  | — |  |  | — |
Mid Cap U.S. Equity | 22,181 |  |  | 22,181 |  |  | — |  |  | — |
Small Cap U.S. Equity | 21,848 |  |  | 21,848 |  |  | — |  |  | — |
International Equity | 26,026 |  |  | 26,026 |  |  | — |  |  | — |
| $ | 207,613 |  |  | $ | 171,096 |  |  | $ | 36,517 |  |  | $ | — |
(1) | Consists primarily of money market mutual funds.
(2) | Includes corporate debt instruments (37%), treasury instruments (24%), mortgage‑backed instruments (27%), municipal debt instruments (5%), asset‑backed instruments (4%), and agency debt instruments (3%) which are priced using daily bid prices. The fair value measurements are provided by a pricing service which uses the market approach with inputs derived from observable market data.
(3) | Consists of a floating rate loan mutual fund.
The fair value of the Company’s nonunion defined benefit pension plan assets at December 31, 2012, by major asset category and fair value hierarchy level (see Fair Value Measurements accounting policy in Note B), were as follows:
|  |  | Fair Value Measurements Using
| Total |  | Quoted Prices In Active Markets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
|  |  |  |  | (in thousands) |  |
Cash and Cash Equivalents(1) | $ | 5,752 |  |  | $ | 5,752 |  |  | $ | — |  |  | $ | — |
Debt Instruments(2) | 40,556 |  |  | — |  |  | 40,556 |  |  | — |
Floating Rate Loans(3) | 7,244 |  |  | 7,244 |  |  | — |  |  | — |
Large Cap U.S. Equity | 58,210 |  |  | 58,210 |  |  | — |  |  | — |
Mid Cap U.S. Equity | 20,226 |  |  | 20,226 |  |  | — |  |  | — |
Small Cap U.S. Equity | 20,044 |  |  | 20,044 |  |  | — |  |  | — |
International Equity | 20,046 |  |  | 20,046 |  |  | — |  |  | — |
Emerging Market Equity | 9,147 |  |  | 9,147 |  |  | — |  |  | — |
| $ | 181,225 |  |  | $ | 140,669 |  |  | $ | 40,556 |  |  | $ | — |
(1) | Consists primarily of money market mutual funds.
(2) | Includes mortgage‑backed instruments (34%), corporate debt instruments (33%), treasury instruments (23%), municipal debt instruments (5%), and asset‑backed instruments (5%) which are priced using daily bid prices. The fair value measurements are provided by a pricing service which uses the market approach with inputs derived from observable market data.
(3) | Consists of a floating rate loan mutual fund.
Schedule of ABF Freight's participation in multiemployer pension plans | Significant multiemployer pension plans and key participation information were as follows:
|  |  | Pension |  | FIP/RP |  |  |  |  |  |  |  |
| EIN/Pension |  | Protection Act Zone Status (b) |  | Status Pending/ |  | Contributions (d) (in thousands) |  | Surcharge Imposed
Legal Name of Plan | Plan Number (a) |  | 2013 |  | 2012 |  | Implemented (c) |  | 2013 |  | 2012 |  | 2011 |  | (e)
Central States, Southeast and Southwest Areas Pension Plan(1)(2) | 36‑6044243 |  | Red |  | Red |  | Implemented(3) |  | $ | 70,020 |  |  | $ | 68,683 |  |  | $ | 70,579 |  |  | No
Western Conference of Teamsters Pension Plan(2) | 91‑6145047 |  | Green |  | Green |  | No(4) |  | 20,601 |  |  | 20,774 |  |  | 20,807 |  |  | No
Central Pennsylvania Teamsters Defined Benefit Plan(1)(2) | 23‑6262789 |  | Green(5) |  | Yellow(5) |  | Implemented(5) |  | 12,143 |  |  | 11,170 |  |  | 12,022 |  |  | No
I. B. of T. Union Local No. 710 Pension Fund(7)(8) | 36‑2377656 |  | Green(6) |  | Green(6) |  | No |  | 10,001 |  |  | 9,567 |  |  | 9,265 |  |  | No
All other plans in the aggregate |  |  |  |  |  |  |  |  | 23,468 |  |  | 21,701 |  |  | 20,168 |  |  |
Total multiemployer pension contributions paid(9) |  |  |  | $ | 136,233 |  |  | $ | 131,895 |  |  | $ | 132,841 |  |  |
Table Heading Definitions
(a) | The “EIN/Pension Plan Number” column provides the Federal Employer Identification Number (EIN) and the three‑digit plan number, if applicable.
(b) | Unless otherwise noted, the most recent PPA zone status available in 2013 and 2012 is for the plan’s year‑end status at December 31, 2012 and 2011, respectively. The zone status is based on information ABF Freight received from the plan and was certified by the plan’s actuary.
(c) | The “FIP/RP Status Pending/Implemented” column indicates if a funding improvement plan (FIP) or a rehabilitation plan (RP), if applicable, is pending or has been implemented.
(d) | Amounts reflect contributions made by ABF Freight in the respective year and differ from amounts expensed during the year.
(e) | The surcharge column indicates if a surcharge was paid by the employer to the plan.
(1) | ABF Freight was listed by the plan as providing more than 5% of the total contributions to the plan for the plan years ended December 31, 2012 and 2011.
(2) | Information for this plan was obtained from the annual funding notice, other notices received from the plan, and the Forms 5500 filed for the plan years ended December 31, 2012 and 2011.
(3) | Adopted a rehabilitation plan effective March 25, 2008, as updated. Utilized amortization extension effective December 31, 2003.
(4) | Utilized funding relief elections under the Pension Relief Act to determine the zone status beginning with the January 1, 2011 actuarial valuation.
(5) | Certified as “neither endangered nor critical” status for the plan year beginning January 1, 2013. The plan was certified as “endangered” for the plan year beginning January 1, 2012, and a funding improvement plan was adopted in December 2012.
(6) | PPA zone status relates to plan years February 1, 2012 – January 31, 2013 and February 1, 2011 – January 31, 2012.
(7) | ABF Freight was listed by the plan as providing more than 5% of the total contributions to the plan for the plan years ended January 31, 2013 and 2012.
(8) | Information for this plan was obtained from the annual funding notice, other notices received from the plan, and the Forms 5500 filed for the plan years ended January 31, 2013 and 2012.
(9) | Contribution levels can be impacted by several factors such as changes in business levels and the related time worked by contractual employees, contractual rate increases for pension benefits, and the specific funding structure, which differs among plans. The pension contribution rate for contractual employees increased an average of 2.0%, 2.3%, and 3.6% effective primarily on August 1, 2013, 2012, and 2011, respectively. The Supplemental Negotiating Committee for the Central States Pension Plan approved no pension contribution increase effective August 1, 2013, 2012, and 2011. The Supplemental Negotiating Committee for the Western Conference of Teamsters Pension Plan approved no pension contribution increase effective August 1, 2013 and 2012. The year‑over‑year changes in multiemployer pension plan contributions presented above were also influenced by changes in ABF Freight’s business levels.

X
- Details
Name: | abfs_CompensationAndEmployeeBenefitPlansExcludingShareBasedCompensationAbstract
Namespace Prefix: | abfs_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation, including assumed discount rates and rate increase in compensation increase. + References No definition available. + Details
Name: | abfs_ScheduleOfAssumptionsUsedInCalculatingBenefitObligationTableTextBlock
Namespace Prefix: | abfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References No definition available. + Details
Name: | abfs_ScheduleOfAssumptionsUsedInCalculatingNetPeriodicBenefitCostTableTextBlock
Namespace Prefix: | abfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the weighted-average target, acceptable ranges, and actual asset allocation percentage by major asset class of defined benefit plan assets. + References No definition available. + Details
Name: | abfs_ScheduleofDefinedBenefitPlanTargetAcceptableRangesandActualAssetAllocationsTableTextBlock
Namespace Prefix: | abfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of net funded status of pension plans and/or other employee benefit plans and disclosure of accumulated benefit obligation. + References No definition available. + Details
Name: | abfs_ScheduleofNetFundedStatusandChangesinAccumulatedBenefitObligationTableTextBlock
Namespace Prefix: | abfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the distributions and pension settlement expense under the supplemental benefit plan of the entity. + References No definition available. + Details
Name: | abfs_ScheduleofSupplementalBenefitPlanDistributionsandPensionSettlementExpenseTableTextBlock
Namespace Prefix: | abfs_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAllocationOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsInAccumulatedOtherComprehensiveIncomeLossToBeRecognizedOverNextFiscalYearTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (m) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfEffectOfOnePercentagePointChangeInAssumedHealthCareCostTrendRatesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfHealthCareCostTrendRatesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -URI http://asc.fasb.org/subtopic&trid=2235144 + Details
Name: | us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetPeriodicBenefitCostNotYetRecognizedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration