SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2012

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

ARKANSAS BEST CORPORATION

Column A	Column B		Column C		Column D		Column E		Column F
			Additions
	Balance at		Charged to		Charged to
	Beginning		Costs and		Other Accounts –		Deductions –		Balance at
Description	of Period		Expenses		Describe		Describe		End of Period
	(in thousands)
Year Ended December 31, 2012:
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	5,957	$	1,524	$	26	$	2,258(b)	$	5,249
Allowance for other accounts receivable	$	1,226	$	108(c)	$	–	$	–	$	1,334
Allowance for deferred tax assets	$	5,644	$	791	$	47	$	3,971(f)	$	2,511
Year Ended December 31, 2011:
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	3,944	$	2,394	$	2,667(a)	$	3,048(b)	$	5,957
Allowance for other accounts receivable	$	1,254	$	(28)(c)	$	–	$	–	$	1,226
Allowance for deferred tax assets	$	2,455	$	214	$	3,971(d)	$	996(e)	$	5,644
Year Ended December 31, 2010:
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	3,470	$	868	$	1,640(a)	$	2,034(b)	$	3,944
Allowance for other accounts receivable	$	1,149	$	105(c)	$	–	$	–	$	1,254
Allowance for deferred tax assets	$	3,013	$	1,217	$	–	$	1,775(e)	$	2,455

Note a	–	Addition to the allowance due to recoveries of amounts previously written off and adjustment of revenue.
Note b	–	Uncollectible accounts written off.
Note c	–	Charged / (credited) to workers’ compensation expense.
Note d	–	Increase in allowance related to the nonunion defined benefit pension plan was recorded in accumulated other comprehensive loss (see Note F to the Company’s consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10-K).
Note e	–	Decrease in allowance due to a combination of changes in expectation of increased realization of state net operating losses and expiration of fully reserved state net operating losses.
Note f	–	Decrease in allowance due to change in expectation of realization of deferred tax assets primarily due to deferred tax liabilities established in conjunction with the Panther Expedited Services, Inc. purchase transaction (see Note F to the Company’s consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10-K).