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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Dec. 31, 2022
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, 2022 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses and revenue adjustments | ​ | $ | 13,226 | ​ | $ | 6,955 | ​ | $ | 2,837 | (a) | $ | 8,846 | (b) | $ | 14,172 | ​
Allowance for other accounts receivable | ​ | $ | 690 | ​ | $ | 23 | (c) | $ | — | ​ | $ | — | ​ | $ | 713 | ​
Allowance for deferred tax assets | ​ | $ | 2,196 | ​ | $ | — | ​ | $ | — | ​ | $ | 489 | (d) | $ | 1,707 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses and revenue adjustments | ​ | $ | 7,851 | ​ | $ | 1,466 | ​ | $ | 7,788 | (a)(e) | $ | 3,879 | (b) | $ | 13,226 | ​
Allowance for other accounts receivable | ​ | $ | 660 | ​ | $ | 30 | (c) | $ | — | ​ | $ | — | ​ | $ | 690 | ​
Allowance for deferred tax assets | ​ | $ | 1,284 | ​ | $ | — | ​ | $ | — | ​ | $ | (912) | (d) | $ | 2,196 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses and revenue adjustments | ​ | $ | 5,448 | ​ | $ | 4,327 | ​ | $ | 1,887 | (a) | $ | 3,811 | (b) | $ | 7,851 | ​
Allowance for other accounts receivable | ​ | $ | 476 | ​ | $ | (14) | (c) | $ | 198 | (f) | $ | — | ​ | $ | 660 | ​
Allowance for deferred tax assets | ​ | $ | 668 | ​ | $ | — | ​ | $ | — | ​ | $ | (616) | (d) | $ | 1,284 | ​
​
(a) | Change in allowance due to recoveries of amounts previously written off and revenue adjustments.
(b) | Includes uncollectible accounts written off and revenue adjustments.
(c) | Charged (credited) to workers’ compensation expense.
(d) | Change in allowance due to changes in expectations of realization of certain federal and state net operating losses and federal and state deferred tax assets.
(e) | Includes allowance assumed in the acquisition of MoLo Solutions, LLC. (See Note D to the Company’s consolidated financial statements included in Part II, Item 8 of the Annual Report on Form 10-K).
(f) | Charged to retained earnings as of January 1, 2020 due to the adoption of Accounting Standards Codification Topic 326, Financial Instruments – Credit Losses.
​

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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 https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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