SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2022

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.