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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Dec. 31, 2013
Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES ARKANSAS BEST CORPORATION
Column A | Column B |  | Column C |  | Column D |  | Column E |  | Column F
|  |  | Additions |  |  |  |
Description | Balances at Beginning of Period |  | Charged to Costs and Expenses |  | Charged to Other Accounts – Describe |  | Deductions – Describe |  | Balances at End of Period
| (in thousands)
Year Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments | $ | 5,249 |  |  | $ | 2,065 |  |  | $ | 39 |  |  | $ | 2,820 |  | (b) | $ | 4,533 |
Allowance for other accounts receivable | $ | 1,334 |  |  | $ | 88 |  | (c) | $ | — |  |  | $ | — |  |  | $ | 1,422 |
Allowance for deferred tax assets | $ | 2,511 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,483 |  | (e) | $ | 1,028 |
Year Ended December 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments | $ | 5,957 |  |  | $ | 1,524 |  |  | $ | 26 |  |  | $ | 2,258 |  | (b) | $ | 5,249 |
Allowance for other accounts receivable | $ | 1,226 |  |  | $ | 108 |  | (c) | $ | — |  |  | $ | — |  |  | $ | 1,334 |
Allowance for deferred tax assets | $ | 5,644 |  |  | $ | 791 |  |  | $ | 47 |  |  | $ | 3,971 |  | (f) | $ | 2,511 |
Year Ended December 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments | $ | 3,944 |  |  | $ | 2,394 |  |  | $ | 2,667 |  | (a) | $ | 3,048 |  | (b) | $ | 5,957 |
Allowance for other accounts receivable | $ | 1,254 |  |  | $ | (28 | ) | (c) | $ | — |  |  | $ | — |  |  | $ | 1,226 |
Allowance for deferred tax assets | $ | 2,455 |  |  | $ | 214 |  |  | $ | 3,971 |  | (d) | $ | 996 |  | (e) | $ | 5,644 |
Note a | – | Addition to the allowance due to recoveries of amounts previously written off and adjustment of revenue.
Note b | – | Uncollectible accounts written off.
Note c | – | Charged / (credited) to workers’ compensation expense.
Note d | – | Increase in allowance related to the nonunion defined benefit pension plan was recorded in accumulated other comprehensive loss (see Note F to the Company’s consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10‑K).
Note e | – | Decrease in allowance due to a combination of changes in expectation of increased realization of certain state net operating losses and state deferred tax assets.
Note f | – | Decrease in allowance due to change in expectation of realization of deferred tax assets primarily due to deferred tax liabilities established in conjunction with the Panther Expedited Services, Inc. purchase transaction (see Note F to the Company’s consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10‑K).

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- Definition The entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
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