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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Dec. 31, 2017
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, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments |  | $ | 5,437 |  | $ | 4,081 |  | $ | 2,416 | (a) | $ | 4,277 | (b) | $ | 7,657 |
Allowance for other accounts receivable |  | $ | 849 |  | $ | 72 | (c) | $ | — |  | $ | — |  | $ | 921 |
Allowance for deferred tax assets |  | $ | 293 |  | $ | — |  | $ | — |  | $ | (551) | (d) | $ | 844 |
Year Ended December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments |  | $ | 4,825 |  | $ | 1,643 |  | $ | 980 | (a) | $ | 2,011 | (b) | $ | 5,437 |
Allowance for other accounts receivable |  | $ | 1,029 |  | $ | (180) | (c) | $ | — |  | $ | — |  | $ | 849 |
Allowance for deferred tax assets |  | $ | 354 |  | $ | — |  | $ | — |  | $ | 61 | (d) | $ | 293 |
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 |
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 (increase) 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).

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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 -URI http://asc.fasb.org/topic&trid=2122369 + Details
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- References No definition available. + Details
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