SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2015

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

ARCBEST CORPORATION

	Balances at		Additions									Balances at
	Beginning of		Charged to Costs			Charged to						End of
Description	Period		and Expenses			Other Accounts			Deductions			Period
	(in thousands)
Year Ended December 31, 2015
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	5,731	$	998		$	(144)	(a)	$	1,760	(b)	$	4,825
Allowance for other accounts receivable	$	1,701	$	(672)	(c)	$	—		$	—		$	1,029
Allowance for deferred tax assets	$	332	$	22		$	—		$	—		$	354
Year Ended December 31, 2014
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	4,533	$	1,941		$	2,363	(a)	$	3,106	(b)	$	5,731
Allowance for other accounts receivable	$	1,422	$	279	(c)	$	—		$	—		$	1,701
Allowance for deferred tax assets	$	1,028	$	—		$	—		$	696	(d)	$	332
Year Ended December 31, 2013
Deducted from asset accounts:
Allowance for doubtful accounts receivable and revenue adjustments	$	5,249	$	2,065		$	39	(a)	$	2,820	(b)	$	4,533
Allowance for other accounts receivable	$	1,334	$	88	(c)	$	—		$	—		$	1,422
Allowance for deferred tax assets	$	2,511	$	—		$	—		$	1,483	(e)	$	1,028

Note a   –	Change in 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–	Decrease in allowance due to elimination of the valuation allowance relating to foreign tax credit carryforwards expected to be realized based on increased profitability of the Company’s foreign entities in 2014 (see Note E 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 changes in expectation of realization of certain state net operating losses and state deferred tax assets (see Note E to the Company’s consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10-K).