ACQUISITION (Tables)

12 Months Ended

Dec. 31, 2012

ACQUISITION

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

	Allocation
	(in thousands)
Accounts receivable		$	31,824
Prepaid expenses		5,205
Deferred income taxes		839
Property and equipment (excluding acquired software)		5,678
Software		31,600
Intangible assets		79,000
Other assets		3,866
Total identifiable assets acquired		158,012
Accounts payable		13,344
Accrued expenses and other current liabilities		4,936
Other liabilities		228
Deferred income taxes		28,994
Total liabilities		47,502
Net identifiable assets acquired		110,510
Goodwill		69,529
Cash paid, net of cash acquired		$	180,039

Schedule of unaudited pro forma consolidated results of operations

	Twelve Months Ended
	December 31
	2012			2011
	(in thousands, except per share data)
Revenue	$	2,171,075		$	2,141,057
Income (loss) before income taxes	$	(13,730	)	$	18,852
Net income (loss) attributable to Arkansas Best Corporation	$	(9,180	)	$	11,938
Diluted EPS	$	(0.36	)	$	0.45