RESTRUCTURING CHARGES	12 Months Ended
Dec. 31, 2020
RESTRUCTURING CHARGES
RESTRUCTURING CHARGES	NOTE N – RESTRUCTURING CHARGES On November 3, 2016, the Company announced its plan to implement an enhanced market approach to better serve its customers. The enhanced market approach unified the Company’s sales, pricing, customer service, marketing, and capacity sourcing functions effective January 1, 2017, and allows the Company to operate as one logistics provider under the ArcBest brand. The Company recorded $1.7 million of charges in operating expenses related to the restructuring during 2018, the majority of which were noncash. These restructuring charges included $0.4 million associated with the termination of noncancelable lease and consulting agreements and $1.3 million primarily related to severance payments resulting from headcount reductions and other employee-related costs.

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-URI http://asc.fasb.org/topic&trid=2175745

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