EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2012

EARNINGS PER SHARE

Schedule of computation of basic and diluted loss per share

	Three Months Ended
	March 31
	2012			2011
	($ thousands, except share and per share data)
Basic loss per share
Numerator:
Net loss attributable to Arkansas Best Corporation	$	(18,162	)	$	(12,808	)
Effect of unvested restricted stock awards	(34		)	(30		)
Adjusted net loss	$	(18,196	)	$	(12,838	)
Denominator:
Weighted-average shares	25,455,607			25,296,854
Loss per common share	$	(0.71	)	$	(0.51	)
Diluted loss per share
Numerator:
Net loss attributable to Arkansas Best Corporation	$	(18,162	)	$	(12,808	)
Effect of unvested restricted stock awards	(34		)	(30		)
Adjusted net loss	$	(18,196	)	$	(12,838	)
Denominator:
Weighted-average shares	25,455,607			25,296,854
Effect of dilutive securities	—			—
Adjusted weighted-average shares and assumed conversions	25,455,607			25,296,854
Loss per common share	$	(0.71	)	$	(0.51	)