ACQUISITION (Tables)

6 Months Ended

Jun. 30, 2012

ACQUISITION

Summarized estimated fair values of acquired assets and liabilities at the acquisition date

	Preliminary
	Allocation
	(in thousands)
Accounts receivable	$	31,764
Prepaid expenses	5,819
Deferred income taxes	573
Property and equipment (excluding acquired software)	7,450
Software	32,400
Intangible assets	68,600
Other assets	4,295
Total identifiable assets acquired	150,901
Accounts payable	12,265
Accrued expenses and other current liabilities	4,571
Deferred income taxes	32,216
Total liabilities	49,052
Net identifiable assets acquired	101,849
Goodwill	78,944
Cash paid, net of cash acquired	$	180,793

Schedule of unaudited pro forma consolidated results of operations

	Three Months Ended				Six Months Ended
	June 30				June 30
	2012		2011		2012			2011
	($ thousands, except per share data)
Revenue	$	563,889	$	559,389	$	1,056,486		$	1,050,518
Income (loss) before income taxes	$	9,494	$	10,773	$	(13,001	)	$	(7,299	)
Net income attributable to Arkansas Best Corporation	$	5,839	$	6,689	$	(7,657	)	$	(4,771	)
Diluted EPS	$	0.22	$	0.25	$	(0.30	)	$	(0.19	)