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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2014

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

ARCBEST CORPORATION

Column A		Column B			Column C			Column D			Column E			Column F
					Additions
		Balance at			Charged to			Charged to
		Beginning			Costs and			Other Accounts –			Deductions –			Balance at
Description		of Period			Expenses			Describe			Describe			End of Period
		(in thousands)
Year Ended December 31, 2014:
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments		$	4,533		$	1,941		$	2,363	(a)	$	3,106	(b)	$	5,731
Allowance for other accounts receivable		$	1,422		$	279	(c)	$			$			$	1,701
Allowance for deferred tax assets		$	1,028		$			$			$	696	(d)	$	332

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

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		—		Decrease in allowance due to elimination of the valuation allowance relating to foreign tax credit carryforwards expected to be realized based on increased profitability of the Company’s foreign entities in 2014 (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 changes in expectation of 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).