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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Dec. 31, 2018
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, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deducted from asset accounts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts receivable and revenue adjustments |  | $ | 7,657 |  | $ | 2,336 |  | $ | 863 | (a) | $ | 3,476 | (b) | $ | 7,380 |
Allowance for other accounts receivable |  | $ | 921 |  | $ | (115) | (c) | $ | — |  | $ | — |  | $ | 806 |
Allowance for deferred tax assets |  | $ | 844 |  | $ | — |  | $ | — |  | $ | 791 | (d) | $ | 53 |
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 |  | $ | 293 |
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 valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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