STOCKHOLDERS' EQUITY (Tables)

6 Months Ended

Jun. 30, 2012

STOCKHOLDERS' EQUITY

Schedule of total comprehensive income (loss)

	Three Months Ended						Six Months Ended
	June 30						June 30
	2012			2011			2012			2011
	($ thousands)
Net income (loss)	$	11,841		$	5,451		$	(6,321	)	$	(7,336	)
Less: noncontrolling interest in net income of subsidiary	—			153			—			174
Net income (loss) attributable to Arkansas Best Corporation	11,841			5,298			(6,321		)	(7,510		)
Other comprehensive income:
Change in foreign currency translation, net of tax (2012 — Three-month period $17, Six-month period $9; 2011 — Three-month period $9, Six-month period $18)	(27		)	12			(14		)	28
Amortization of unrecognized net periodic benefit costs, net of tax (2012 — Three-month period $1,089, Six-month period $2,178; 2011 — Three-month period $697, Six-month period $1,394)
Net actuarial loss	1,739			1,125			3,478			2,249
Prior service credit	(29		)	(29		)	(58		)	(58		)
Other, net of tax (2011 — Three-month period $2, Six-month period $2)	—			(4		)	—			(5		)
Total other comprehensive income	1,683			1,104			3,406			2,214
Total comprehensive income (loss)	13,524			$	6,402		(2,915		)	$	(5,296	)

Components of accumulated other comprehensive loss

	June 30			December 31
	2012			2011
	($ thousands)
Pre-tax amounts:
Foreign currency translation	$	(714	)	$	(691	)
Unrecognized net periodic benefit costs	(82,795		)	(88,393		)
Total	$	(83,509	)	$	(89,084	)
After-tax amounts:
Foreign currency translation	$	(437	)	$	(423	)
Unrecognized net periodic benefit costs	(54,559		)	(57,979		)
Total	$	(54,996	)	$	(58,402	)

Summary of dividends declared

	2012				2011
	Per Share		Amount		Per Share		Amount
	($ thousands, except per share data)
First quarter	$	0.03	$	797	$	0.03	$	788
Second quarter	$	0.03	$	808	$	0.03	$	797
Third quarter (2012 amount estimated)	$	0.03	$	807	$	0.03	$	798