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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2019

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, 2019
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	7,380	$	1,223		$	(245)	^(a)	$	2,910	^(b)	$	5,448
Allowance for other accounts receivable	$	806	$	(330)	^(c)	$	—		$	—		$	476
Allowance for deferred tax assets	$	53	$	—		$	—		$	(615)	^(d)	$	668

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

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).