SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2013

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).