XML 37 R24.htm IDEA: XBRL DOCUMENT
v3.3.1.900

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
--- | ---
Dec. 31, 2015
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES |
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES ARCBEST CORPORATION
|  | Balances at |  | Additions |  |  |  |  | Balances at |
|  | Beginning of |  | Charged to Costs |  | Charged to |  |  |  |  | End of |
Description |  | Period |  | and Expenses |  | Other Accounts |  | Deductions |  | Period |
|  | (in thousands) |
Year Ended December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments |  | $ | 5,731 |  | $ | 998 |  | $ | (144) | (a) | $ | 1,760 | (b) | $ | 4,825 |
Allowance for other accounts receivable |  | $ | 1,701 |  | $ | (672) | (c) | $ | — |  | $ | — |  | $ | 1,029 |
Allowance for deferred tax assets |  | $ | 332 |  | $ | 22 |  | $ | — |  | $ | — |  | $ | 354 |
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 | (a) | $ | 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 |
Note a – | Change in 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 E 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 (see Note E to the Company’s consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10-K).

X
- 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
Name: | us-gaap_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration