SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2024

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, 2024
Deducted from asset accounts:
Allowance for credit losses and revenue adjustments	$	10,346	$	4,834		$	1,693	(b)	$	8,616	(c)	$	8,257
Allowance for other accounts receivable	$	731	$	(83)	(d)	$	—		$	—		$	648
Allowance for deferred tax assets	$	1,751	$	—		$	—		$	20	(e)	$	1,731
Year Ended December 31, 2023(a)
Deducted from asset accounts:
Allowance for credit losses and revenue adjustments	$	13,892	$	3,633		$	3,512	(b)	$	10,691	(c)	$	10,346
Allowance for other accounts receivable	$	713	$	18	(d)	$	—		$	—		$	731
Allowance for deferred tax assets	$	1,707	$	—		$	—		$	(44)	(e)	$	1,751
Year Ended December 31, 2022(a)
Deducted from asset accounts:
Allowance for credit losses and revenue adjustments	$	13,016	$	6,852		$	2,761	(b)	$	8,737	(c)	$	13,892
Allowance for other accounts receivable	$	690	$	23	(d)	$	—		$	—		$	713
Allowance for deferred tax assets	$	2,196	$	—		$	—		$	489	(e)	$	1,707

(a) Excludes the impact of FleetNet, which was sold on February 28, 2023 (see Note D to our consolidated financial statements included in Part II, Item 8 of this Annual Report on Form 10-K).

(b) Change in allowance due to recoveries of amounts previously written off and revenue adjustments.

(c) Includes uncollectible accounts written off and revenue adjustments.

(d) Charged to workers’ compensation expense.

(e) Change in allowance due to changes in expectations of realization of certain federal and state net operating losses and federal and state deferred tax assets.