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SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES | 12 Months Ended
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Dec. 31, 2024
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, 2024 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses and revenue adjustments | ​ | $ | 10,346 | ​ | $ | 4,834 | ​ | $ | 1,693 | (b) | $ | 8,616 | (c) | $ | 8,257 | ​
Allowance for other accounts receivable | ​ | $ | 731 | ​ | $ | (83) | (d) | $ | — | ​ | $ | — | ​ | $ | 648 | ​
Allowance for deferred tax assets | ​ | $ | 1,751 | ​ | $ | — | ​ | $ | — | ​ | $ | 20 | (e) | $ | 1,731 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2023(a) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses and revenue adjustments | ​ | $ | 13,892 | ​ | $ | 3,633 | ​ | $ | 3,512 | (b) | $ | 10,691 | (c) | $ | 10,346 | ​
Allowance for other accounts receivable | ​ | $ | 713 | ​ | $ | 18 | (d) | $ | — | ​ | $ | — | ​ | $ | 731 | ​
Allowance for deferred tax assets | ​ | $ | 1,707 | ​ | $ | — | ​ | $ | — | ​ | $ | (44) | (e) | $ | 1,751 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended December 31, 2022(a) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deducted from asset accounts: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses and revenue adjustments | ​ | $ | 13,016 | ​ | $ | 6,852 | ​ | $ | 2,761 | (b) | $ | 8,737 | (c) | $ | 13,892 | ​
Allowance for other accounts receivable | ​ | $ | 690 | ​ | $ | 23 | (d) | $ | — | ​ | $ | — | ​ | $ | 713 | ​
Allowance for deferred tax assets | ​ | $ | 2,196 | ​ | $ | — | ​ | $ | — | ​ | $ | 489 | (e) | $ | 1,707 | ​
​
(a) | Excludes the impact of FleetNet, which was sold on February 28, 2023 (see Note D to our consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10-K).
(b) | Change in allowance due to recoveries of amounts previously written off and revenue adjustments.
(c) | Includes uncollectible accounts written off and revenue adjustments.
(d) | Charged to workers’ compensation expense.
(e) | 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.
​

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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 -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4 + Details
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