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RESTRUCTURING CHARGES | 9 Months Ended
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Sep. 30, 2018
RESTRUCTURING CHARGES |
RESTRUCTURING CHARGES | NOTE K – RESTRUCTURING CHARGES On November 3, 2016, the Company announced its plan to implement an enhanced market approach to better serve its customers. The enhanced market approach unified the Company’s sales, pricing, customer service, marketing, and capacity sourcing functions effective January 1, 2017, and allows the Company to operate as one logistics provider under the ArcBest brand. As a result of the restructuring, the Company recorded less than $0.1 million and $0.8 million of restructuring charges in operating expenses during the three and nine months ended September 30, 2018, respectively, and recorded $0.7 million and $2.7 million, primarily for employee-related costs, during the three and nine months ended September 30, 2017, respectively. The Company estimates it will incur restructuring charges of approximately $1.0 million during 2018 primarily for consulting fees related to continued integration of systems and processes to further implement its enhanced market approach.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -URI http://asc.fasb.org/topic&trid=2175745 + Details
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