ArcBest (ARCB) 10-Q7 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2014	Oct. 31, 2014
Document and Entity Information	'	'
Entity Registrant Name	'ARCBEST CORP /DE/	'
Entity Central Index Key	'0000894405	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	26,034,171
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash and cash equivalents	$159,382	$105,354
Short-term investments	43,858	35,906
Restricted cash, cash equivalents, and short-term investments	1,385	1,902
Accounts receivable, less allowances (2014 - $5,613; 2013 - $4,533)	243,099	202,540
Other accounts receivable, less allowances (2014 - $1,676; 2013 - $1,422)	6,144	7,272
Prepaid expenses	17,542	19,016
Deferred income taxes	43,352	37,482
Prepaid and refundable income taxes	2,262	2,061
Other	7,489	6,952
TOTAL CURRENT ASSETS	524,513	418,485
PROPERTY, PLANT AND EQUIPMENT	'	'
Land and structures	250,816	245,805
Revenue equipment	629,791	589,902
Service, office, and other equipment	128,645	124,303
Software	113,770	110,998
Leasehold improvements	23,941	23,582
TOTAL PROPERTY, PLANT AND EQUIPMENT, GROSS	1,146,963	1,094,590
Less allowances for depreciation and amortization	735,090	700,193
PROPERTY, PLANT AND EQUIPMENT, net	411,873	394,397
GOODWILL	77,078	76,448
INTANGIBLE ASSETS, net	73,919	75,387
OTHER ASSETS	53,184	52,609
TOTAL ASSETS	1,140,567	1,017,326
CURRENT LIABILITIES	'	'
Bank overdraft and drafts payable	15,914	13,609
Accounts payable	135,022	89,091
Income taxes payable	16,809	1,782
Accrued expenses	187,682	173,622
Current portion of long-term debt	40,088	31,513
TOTAL CURRENT LIABILITIES	395,515	309,617
LONG-TERM DEBT, less current portion	85,735	81,332
PENSION AND POSTRETIREMENT LIABILITIES	37,272	26,847
OTHER LIABILITIES	14,482	15,041
DEFERRED INCOME TAXES	56,481	64,028
STOCKHOLDERS' EQUITY	'	'
Common stock, $0.01 par value, authorized 70,000,000 shares; issued 2014: 27,697,264 shares; 2013: 27,507,241 shares	277	275
Additional paid-in capital	301,365	296,133
Retained earnings	325,910	296,735
Treasury stock, at cost, 1,677,932 shares	-57,770	-57,770
Accumulated other comprehensive loss	-18,700	-14,912
TOTAL STOCKHOLDERS' EQUITY	551,082	520,461
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$1,140,567	$1,017,326

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
CONSOLIDATED BALANCE SHEETS	'	'
Accounts receivable, allowances (in dollars)	$5,613	$4,533
Other accounts receivable, allowances (in dollars)	$1,676	$1,422
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, authorized shares	70,000,000	70,000,000
Common stock, issued shares	27,697,264	27,507,241
Treasury stock, at cost, shares	1,677,932	1,677,932

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	0 Months Ended	3 Months Ended						9 Months Ended
In Thousands, except Share data, unless otherwise specified	Oct. 24, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2014	Sep. 30, 2013
CONSOLIDATED STATEMENTS OF OPERATIONS	'	'	'	'	'	'	'	'	'
REVENUES	'	$711,295	'	'	$623,414	'	'	$1,947,845	$1,720,999
OPERATING EXPENSES	'	678,354	'	'	602,912	'	'	1,896,655	1,715,431
OPERATING INCOME	'	32,941	'	'	20,502	'	'	51,190	5,568
OTHER INCOME (COSTS)	'	'	'	'	'	'	'	'	'
Interest and dividend income	'	215	'	'	167	'	'	600	499
Interest and other related financing costs	'	-834	'	'	-993	'	'	-2,367	-3,279
Other, net	'	234	'	'	1,328	'	'	1,549	2,778
TOTAL OTHER INCOME (COSTS)	'	-385	'	'	502	'	'	-218	-2
INCOME BEFORE INCOME TAXES	'	32,556	'	'	21,004	'	'	50,972	5,566
INCOME TAX PROVISION	'	12,938	'	'	7,022	'	'	19,339	101
NET INCOME	'	$19,618	'	'	$13,982	'	'	$31,633	$5,465
EARNINGS PER COMMON SHARE	'	'	'	'	'	'	'	'	'
Basic (in dollars per share)	'	$0.72	'	'	$0.52	'	'	$1.16	$0.20
Diluted (in dollars per share)	'	$0.72	'	'	$0.52	'	'	$1.16	$0.20
AVERAGE COMMON SHARES OUTSTANDING	'	'	'	'	'	'	'	'	'
Basic (in shares)	'	26,054,678	'	'	25,736,810	'	'	25,979,555	25,690,184
Diluted (in shares)	'	26,054,678	'	'	25,736,810	'	'	25,980,008	25,690,184
CASH DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$0.06	$0.03	$0.03	$0.03	$0.03	$0.03	$0.03	$0.09	$0.09

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'	'
NET INCOME	$19,618	$13,982	$31,633	$5,465
Pension and other postretirement benefit plans:	'	'	'	'
Net gain from curtailment, net of tax of: (2013 - Nine-month period $11,384)	'	'	'	17,878
Net actuarial gain (loss), net of tax of: (2014 - Three-month period $1,651, Nine-month period $5,139; 2013 - Three-month period $1,503, Nine-month period $8,121)	-2,595	2,359	-8,072	12,755
Pension settlement expense, net of tax of: (2014 - Three-month period $313, Nine-month period $2,102; 2013 - Three- and Nine-month periods $713)	492	1,121	3,303	1,121
Amortization of unrecognized net periodic benefit costs, net of tax of: (2014 - Three-month period $244, Nine-month period $711; 2013 - Three-month period $433, Nine-month period $2,662)	'	'	'	'
Net actuarial loss	413	709	1,202	4,267
Prior service credit	-29	-29	-87	-87
Foreign currency translation:	'	'	'	'
Change in foreign currency translation, net of tax of: (2014 - Three-month period $126, Nine-month period $85; 2013 - Three-month period $66, Nine-month period $21)	-198	103	-134	-32
OTHER COMPREHENSIVE INCOME (LOSS), net of tax	-1,917	4,263	-3,788	35,902
TOTAL COMPREHENSIVE INCOME	$17,701	$18,245	$27,845	$41,367

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'	'
Net gain from curtailment, tax	'	'	'	$11,384
Net actuarial gain (loss), tax	-1,651	1,503	-5,139	8,121
Pension settlement expense, tax	313	713	2,102	713
Amortization of unrecognized net periodic benefit costs, tax	244	433	711	2,662
Change in foreign currency translation, tax	($126)	$66	($85)	($21)

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Loss	Total
In Thousands, unless otherwise specified	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock	Accumulated Other Comprehensive Loss	Total
Balances at Dec. 31, 2013	$275	$296,133	$296,735	($57,770)	($14,912)	$520,461
Balances (in shares) at Dec. 31, 2013	27,507	'	'	1,678	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'
Net income	'	'	31,633	'	'	31,633
Other comprehensive loss, net of tax	'	'	'	'	-3,788	-3,788
Issuance of common stock under share-based compensation plans	2	1,032	'	'	'	1,034
Issuance of common stock under share-based compensation plans (in shares)	190	'	'	'	'	'
Tax effect of share-based compensation plans	'	-1,162	'	'	'	-1,162
Share-based compensation expense	'	5,362	'	'	'	5,362
Dividends declared on common stock	'	'	-2,458	'	'	-2,458
Balances at Sep. 30, 2014	$277	$301,365	$325,910	($57,770)	($18,700)	$551,082
Balances (in shares) at Sep. 30, 2014	27,697	'	'	1,678	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
OPERATING ACTIVITIES	'	'
Net income	$31,633	$5,465
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	60,613	64,439
Amortization of intangibles	3,242	3,130
Pension settlement expense	5,405	1,834
Share-based compensation expense	5,362	3,579
Provision for losses on accounts receivable	1,647	1,658
Deferred income tax benefit	-7,409	-5,770
Gain on sale of property and equipment	-597	-486
Changes in operating assets and liabilities:	'	'
Receivables	-41,180	-36,513
Prepaid expenses	1,477	1,768
Other assets	-1,081	-1,557
Income taxes	9,981	6,868
Accounts payable, accrued expenses, and other liabilities	49,108	21,836
NET CASH PROVIDED BY OPERATING ACTIVITIES	118,201	66,251
INVESTING ACTIVITIES	'	'
Purchases of property, plant and equipment, net of financings	-23,756	-13,078
Proceeds from sale of property and equipment	2,701	1,857
Purchases of short-term investments	-25,347	-21,230
Proceeds from sale of short-term investments	17,478	21,713
Business acquisitions, net of cash acquired	-2,647	-4,146
Capitalization of internally developed software	-6,016	-5,959
NET CASH USED IN INVESTING ACTIVITIES	-37,587	-20,843
FINANCING ACTIVITIES	'	'
Payments on long-term debt	-28,024	-31,775
Net change in bank overdraft	2,304	-2,002
Net change in restricted cash, cash equivalents, and short-term investments	517	7,757
Deferred financing costs	-61	-61
Payment of common stock dividends	-2,458	-2,418
Proceeds from the exercise of stock options	1,136	'
NET CASH USED IN FINANCING ACTIVITIES	-26,586	-28,499
NET INCREASE IN CASH AND CASH EQUIVALENTS	54,028	16,909
Cash and cash equivalents at beginning of period	105,354	90,702
CASH AND CASH EQUIVALENTS AT END OF PERIOD	159,382	107,611
NONCASH INVESTING ACTIVITIES	'	'
Accruals for equipment received	9,632	264
Equipment financed	$41,002	$36

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION	9 Months Ended
	Sep. 30, 2014
ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION	'
ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION	'
	NOTE A — ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION

	ArcBest CorporationSM (the “Company”), the parent holding company, is a freight transportation services and integrated logistics solutions provider. The Company was formerly known as Arkansas Best Corporation. During second quarter 2014, the Company changed its name to ArcBest Corporation and also adopted a new unified logo system as the Company strengthens its identity as a holistic provider of transportation and logistics solutions for a wide variety of customers. In conjunction with this change, the Company’s common stock began trading effective May 1, 2014 under a new Nasdaq stock trading symbol, ARCB.

	The Company’s principal operations are conducted through its Freight Transportation (ABF Freight) segment, which consists of ABF Freight System, Inc. and certain other subsidiaries of the Company. The Company’s other reportable operating segments are Premium Logistics (Panther), Emergency & Preventative Maintenance (FleetNet), Transportation Management (ABF Logistics), and Household Goods Moving Services (ABF Moving) (see Note J).

	ABF Freight represented approximately 73% of the Company’s total revenues before other revenues and intercompany eliminations for the nine months ended September 30, 2014. As of September 2014, approximately 79% of ABF Freight’s employees were covered under a collective bargaining agreement, the ABF National Master Freight Agreement (the “ABF NMFA”), with the International Brotherhood of Teamsters (the “IBT”), which extends through March 31, 2018. The ABF NMFA included a 7% wage rate reduction upon the November 3, 2013 implementation date, followed by wage rate increases of 2% on July 1 in each of the next three years, which began in 2014, and a 2.5% increase on July 1, 2017; a one-week reduction in annual compensated vacation effective for employee anniversary dates on or after April 1, 2013; the option to expand the use of purchased transportation; and increased flexibility in labor work rules. Not all of the contract changes were effective immediately upon implementation and, therefore, expected net cost reductions are being realized over time. The ABF NMFA and the related supplemental agreements provide for continued contributions to various multiemployer health, welfare, and pension plans maintained for the benefit of ABF Freight’s employees who are members of the IBT. Applicable rate increases for these plans were applied retroactively to August 1, 2013. The estimated net effect of the November 3 wage rate reduction and the August 1 benefit rate increase was an initial reduction of approximately 4% to the combined total contractual wage and benefit rate under the ABF NMFA. The combined contractual wage and benefit contribution rate under the ABF NMFA is estimated to increase approximately 2.5% to 3.0% on a compounded annual basis through the end of the agreement in 2018.

	On April 30, 2014, the Company acquired a privately-owned business for net cash consideration of $2.7 million. The acquired business is reported within the FleetNet reporting segment. On May 31, 2013, the Company acquired a privately-owned business for net cash consideration of $4.1 million. The acquired business is included in the ABF Moving segment. As these acquired businesses are not significant to the Company’s consolidated operating results and financial position, pro forma financial information and the purchase price allocations of acquired assets and liabilities have not been presented. The results of the acquired operations subsequent to the respective acquisition dates have been included in the accompanying consolidated financial statements.

	The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States and applicable rules and regulations of the Securities and Exchange Commission (the “Commission”) pertaining to interim financial information. Accordingly, these interim financial statements do not include all information or footnote disclosures required by accounting principles generally accepted in the United States for complete financial statements and, therefore, should be read in conjunction with the audited financial statements and accompanying notes included in the Company’s 2013 Annual Report on Form 10-K and other current filings with the Commission. The consolidated financial statements as of September 30, 2014 were affected by pension settlement expense related to the Company’s nonunion defined pension plan (see Note F). In the opinion of management, all adjustments (which are of a normal and recurring nature) considered necessary for a fair presentation have been included.

	Preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosed amounts of contingent liabilities, and the reported amounts of revenues and expenses. If the underlying estimates and assumptions, upon which the financial statements and accompanying notes are based, change in future periods, actual amounts may differ from those included in the accompanying consolidated financial statements.

	In May 2014, the Financial Accounting Standards Board issued an accounting pronouncement related to revenue recognition (FASB ASC Topic 606), which amends the guidance in former ASC Topic 605, Revenue Recognition. The new standard provides a single comprehensive revenue recognition model for all contracts with customers and contains principles to apply to determine the measurement of revenue and timing of when it is recognized. The new standard will be effective for the Company beginning January 1, 2017. The Company is currently evaluating the impact of the new standard on the consolidated financial statements.

	In August 2014, the Financial Accounting Standards Board issued an accounting pronouncement to amend ASC Topic 205 with the addition of Presentation of Financial Statements — Going Concern (Subtopic 205-40). The Subtopic requires an entity’s management to assess conditions and events to determine the entity’s ability to continue as a going concern for each annual and interim reporting period for which financial statements are issued or available to be issued. The new amendment is effective for the annual period ending December 31, 2016 and is not expected to have an impact on the Company’s financial statement disclosures.

FINANCIAL_INSTRUMENTS_AND_FAIR

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	9 Months Ended
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	Sep. 30, 2014
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	'
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	'
	NOTE B — FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS

	Financial Instruments

	The following table presents the components of cash and cash equivalents, short-term investments, and restricted funds:

			September 30			December 31
			2014			2013
			(in thousands)

	Cash and cash equivalents
	Cash deposits(1)		$	108,473		$	63,547
	Variable rate demand notes(1)(2)		16,307			29,706
	Money market funds(3)		34,602			12,101
			$	159,382		$	105,354

	Short-term investments
	Certificates of deposit(1)		$	43,858		$	35,906

	Restricted cash, cash equivalents, and short-term investments(4)
	Cash deposits(1)		$	1,385		$	1,902


		-1		Recorded at cost plus accrued interest, which approximates fair value.
		-2		Amounts may be redeemed on a daily basis with the original issuer.
		-3		Recorded at fair value as determined by quoted market prices (see amounts presented in the table of financial assets measured at fair value within this Note).
		-4		Amounts restricted for use are subject to change based on the requirements of the Company’s collateralized facilities (see Note E).

	The Company’s financial instruments in other long-term assets are presented in the table of financial assets measured at fair value within this Note.

	Concentrations of Credit Risk of Financial Instruments

	The Company is potentially subject to concentrations of credit risk related to its cash, cash equivalents, and short-term investments. The Company reduces credit risk by maintaining its cash deposits primarily in FDIC-insured accounts and placing its unrestricted short-term investments primarily in FDIC-insured certificates of deposit with varying original maturities of ninety-one days to one year. However, certain cash deposits and certificates of deposit may exceed federally insured limits. At September 30, 2014 and December 31, 2013, cash, cash equivalents, and certificates of deposit of $58.0 million and $49.4 million, respectively, were not FDIC insured.

	Fair Value Disclosure of Financial Instruments

	Fair value disclosures are made in accordance with the following hierarchy of valuation techniques based on whether the inputs of market data and market assumptions used to measure fair value are observable or unobservable:

		·		Level 1 — Quoted prices for identical assets and liabilities in active markets.
		·		Level 2 — Quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data.
		·		Level 3 — Unobservable inputs (Company’s market assumptions) that are significant to the valuation model.

	The fair value of the Company’s Term Loan and note payable debt obligations (see Note E) approximate the amounts recorded in the consolidated balance sheets as presented in the following table:

			September 30					December 31
			2014					2013
			(in thousands)
			Carrying			Fair		Carrying		Fair
			Value			Value		Value		Value
	Term Loan(1)		$	73,750		$	73,750	$	83,750	$	83,750
	Notes payable(2)		49,387			49,327		22,082		22,092
			$	123,137		$	123,077	$	105,832	$	105,842


		-1		The Term Loan, which was entered into on June 15, 2012, carries a variable interest rate based on LIBOR, plus a margin, that is considered to be priced at market for debt instruments having similar terms and collateral requirements (Level 2 of the fair value hierarchy).
		-2		Fair value of the notes payable was determined using a present value income approach based on quoted interest rates from lending institutions with which the Company would enter into similar transactions (Level 2 of the fair value hierarchy).

	Financial Assets Measured at Fair Value

	The following table presents the assets that are measured at fair value on a recurring basis, based upon quoted prices for identical assets in active markets (Level 1 of the fair value hierarchy):

			September 30			December 31
			2014			2013
		(in thousands)

Money market funds(1)		$	34,602		$	12,101
Equity, bond, and money market mutual funds held in trust related to the Voluntary Savings Plan(2)		2,815			3,063
		$	37,417		$	15,164


	-1		Included in cash and cash equivalents.
	-2		Nonqualified deferred compensation plan investments consist of U.S. and international equity mutual funds, government and corporate bond mutual funds, and money market funds which are held in a trust with a third-party brokerage firm. Quoted market prices are used to determine fair values of the investments which are included in other long-term assets, with a corresponding liability reported within other long-term liabilities.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Sep. 30, 2014
GOODWILL AND INTANGIBLE ASSETS	'
GOODWILL AND INTANGIBLE ASSETS	'
	NOTE C — GOODWILL AND INTANGIBLE ASSETS

	Goodwill represents the excess of cost over the fair value of net identifiable tangible and intangible assets acquired. Goodwill by reportable operating segment consisted of the following:

											Emergency &
					Household Goods						Preventative
					Moving Services			Premium Logistics			Maintenance
		Total			(ABF Moving)			(Panther)			(FleetNet)
					(in thousands)

	Balances at December 31, 2013	$	76,448		$	5,352		$	71,096		$	—
	Goodwill acquired	630			—			—			630
	Balances at September 30, 2014	$	77,078		$	5,352		$	71,096		$	630

	The $0.6 million of goodwill related to the April 30, 2014 acquisition of a privately-owned business included in the FleetNet segment is expected to be fully deductible for tax purposes.

	Intangible assets consisted of the following:

							September 30, 2014								December 31, 2013
		Weighted Average					Accumulated			Net					Accumulated		Net
		Amortization Period		Cost			Amortization			Value			Cost		Amortization		Value
		(in years)					(in thousands)								(in thousands)

	Finite-lived intangible assets
	Customer relationships	14		$	44,242		$	7,167		$	37,075		$	43,500	$	4,790	$	38,710
	Driver network	3		3,200			2,444			756			3,200		1,645		1,555
	Other	8		1,032			66			966			—		—		—
		13		48,474			9,677			38,797			46,700		6,435		40,265

	Indefinite-lived intangible assets
	Trade name	N/A		32,300			N/A			32,300			32,300		N/A		32,300
	Other	N/A		2,822			N/A			2,822			2,822		N/A		2,822
				35,122						35,122			35,122				35,122
	Total intangible assets	N/A		$	83,596		$	9,677		$	73,919		$	81,822	$	6,435	$	75,387

	Intangible amortization expense totaled $1.1 million and $3.2 million for the three and nine months ended September 30, 2014, respectively, and $1.0 million and $3.1 million for the three and nine months ended September 30, 2013, respectively. Amortization expense on intangible assets (excluding acquired software which is reported within property, plant and equipment) is anticipated to range between $3 million and $4 million per year for the years ending December 31, 2014 through 2018.

INCOME_TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2014
INCOME TAXES	'
INCOME TAXES	'
	NOTE D — INCOME TAXES

	The Company’s statutory federal tax rate is 35%. State tax rates vary among states and average approximately 6.0% to 6.5%, although some state rates are higher and a small number of states do not impose an income tax. The effective tax rate for the three and nine months ended September 30, 2014 was 39.7% and 37.9%, respectively. For the nine months ended September 30, 2014, the tax rate reflects a 1.4% benefit from the reversal of the valuation allowance on foreign tax credit carryovers. The effective tax rate for the three and nine months ended September 30, 2013 was 33.4% and 1.8%, respectively. For the nine months ended September 30, 2013, the tax rate reflects a net benefit of 30.7% for the retroactive reinstatement in January 2013 of the alternative fuel tax credit that had previously expired on December 31, 2011. The alternative fuel tax credit expired again on December 31, 2013 and will not be available in 2014, unless it is extended by legislative act.

	In addition to the full reversal of the valuation allowance on foreign tax credit carryovers in the first nine months of 2014, the difference between the Company’s effective tax rate and the federal statutory rate primarily results from state income taxes, nondeductible expenses, changes in the cash surrender value of life insurance, and the effect of future state tax rate changes.

	As of September 30, 2014, the Company’s deferred tax liabilities which will reverse in future years exceeded the deferred tax assets. The Company evaluated the total deferred tax assets at September 30, 2014 and concluded that, other than for certain deferred tax assets related to foreign net operating loss carryforwards, the assets did not exceed the amount for which realization is more likely than not. In making this determination, the Company considered the future reversal of existing taxable temporary differences, taxable income in carryback years, future taxable income, and tax planning strategies.

	During the nine months ended September 30, 2014, the Company received refunds of $2.0 million of federal and state income taxes that were paid in prior years, primarily from loss carrybacks, and the Company paid federal, state and foreign income taxes of $15.8 million.

LONGTERM_DEBT_AND_FINANCING_AR

LONG-TERM DEBT AND FINANCING ARRANGEMENTS	9 Months Ended
LONG-TERM DEBT AND FINANCING ARRANGEMENTS	Sep. 30, 2014
LONG-TERM DEBT AND FINANCING ARRANGEMENTS	'
LONG-TERM DEBT AND FINANCING ARRANGEMENTS	'
	NOTE E — LONG-TERM DEBT AND FINANCING ARRANGEMENTS

	Long-Term Debt Obligations

	Long-term debt consisted of a Term Loan under the Credit Agreement (further described in Financing Arrangements within this Note) and notes payable and capital lease obligations related to the financing of revenue equipment (tractors and trailers used primarily in ABF Freight’s operations), real estate, and certain other equipment as follows:

			September 30		December 31
			2014		2013
			(in thousands)

	Term Loan (interest rate of 1.4% at September 30, 2014)		$	73,750	$	83,750
	Notes payable (weighted average interest rate of 2.1% at September 30, 2014)		49,387		22,082
	Capital lease obligations (weighted average interest rate of 5.0% at September 30, 2014)		2,686		7,013
			125,823		112,845
	Less current portion		40,088		31,513
	Long-term debt, less current portion		$	85,735	$	81,332

	Scheduled maturities of long-term debt obligations as of September 30, 2014 were as follows:

					Term		Notes		Capital Lease
			Total		Loan(1)		Payable		Obligations(2)
			(in thousands)

	Due in one year or less		$	42,012	$	16,670	$	24,328	$	1,014
	Due after one year through two years		34,025		18,759		14,109		1,157
	Due after two years through three years		53,895		41,481		12,197		217
	Due after three years through four years		224		—		—		224
	Due after four years through five years		231		—		—		231
	Due after five years		78		—		—		78
	Total payments		130,465		76,910		50,634		2,921
	Less amounts representing interest		4,642		3,160		1,247		235
	Long-term debt		$	125,823	$	73,750	$	49,387	$	2,686


		-1		The future interest payments included in the scheduled maturities due under the Term Loan are calculated using variable interest rates based on the LIBOR swap curve, plus the anticipated applicable margin (see Term Loan within the Financing Arrangements section of this Note).
		-2		Minimum payments of capital lease obligations include maximum amounts due under rental adjustment clauses contained in the capital lease agreements.

	Assets securitizing notes payable or held under capital leases were included in property, plant and equipment as follows:

			September 30		December 31
			2014		2013(1)
			(in thousands)

	Revenue equipment		$	83,622	$	58,613
	Land and structures (terminals)		1,794		1,794
	Service, office, and other equipment		1,759		1,758
	Total assets securitizing notes payable or held under capital leases		87,175		62,165
	Less accumulated depreciation and amortization(2)		28,000		26,847
	Net assets securitizing notes payable or held under capital leases		$	59,175	$	35,318


		-1		The individual line items in this table for 2013 are the same as those previously presented in Note H to the consolidated financial statements in Part II, Item 8 of the Company’s 2013 Annual Report on Form 10-K; however, the total amounts for the 2013 period have been revised to reflect proper calculation. (The corresponding December 31, 2012 amount of assets securitizing notes payable or held under capital leases totaled $96.6 million and $61.4 million net of accumulated amortization.)
		-2		Amortization of assets under capital leases and depreciation of assets securitizing notes payable are included in depreciation expense.

	Financing Arrangements

	Term Loan

	On June 15, 2012, the Company entered into a credit agreement (the “Credit Agreement”) with a syndicate of financial institutions. Pursuant to the Credit Agreement, a five-year, $100.0 million secured term loan (the “Term Loan”) was obtained to finance a portion of the cost of the acquisition of Panther. The Credit Agreement also provides the Company with the right to request revolving commitments thereunder up to an aggregate amount of $75.0 million, subject to the satisfaction of certain additional conditions provided in the agreement. However, borrowings under the revolving commitments would replace borrowing capacity under the accounts receivable securitization program which is discussed within this Note. There have been no borrowings under the revolving commitments. The Term Loan is secured by a lien on certain of the Company’s assets and pledges of the equity interests in certain subsidiaries (with such assets and subsidiaries defined in the Credit Agreement). The Term Loan requires quarterly principal payments and monthly interest payments, with remaining amounts outstanding due upon the maturity date of June 15, 2017. Borrowings under the Term Loan can be repaid in whole or in part at any time, without penalty, subject to required notice periods and compliance with minimum prepayment amounts. The Term Loan allows for the election of interest at a base rate or LIBOR plus a margin based on the adjusted leverage ratio, as defined, which is measured at the end of each fiscal quarter. The Credit Agreement contains conditions, representations and warranties, events of default, and indemnification provisions that are customary for financings of this type including, but not limited to, a minimum fixed charge coverage ratio, a maximum adjusted leverage ratio, and limitations on incurrence of debt, investments, liens on assets, transactions with affiliates, mergers, consolidations, and purchases and sales of assets. As of September 30, 2014, the Company was in compliance with the covenants.

	Notes Payable and Capital Leases

	ABF Freight has financed the purchase of certain revenue equipment through promissory note arrangements, including $18.2 million and $41.0 million of revenue equipment in the three and nine months ended September 30, 2014, respectively. The Company has financed revenue equipment, real estate, and certain other equipment through capital lease agreements, but did not enter into such agreements in the nine months ended September 30, 2014.

Accounts Receivable Securitization Program

The Company has an accounts receivable securitization program with PNC Bank which provides for cash proceeds of an amount up to $75.0 million. Under this facility, which matures on June 15, 2015, certain subsidiaries of the Company continuously sell a designated pool of trade accounts receivables to a wholly owned subsidiary which, in turn, may borrow funds on a revolving basis. This wholly owned consolidated subsidiary is a separate bankruptcy-remote entity, and its assets would be available only to satisfy the claims related to the lender’s interest in the trade accounts receivables. Advances under the facility bear interest based upon LIBOR, plus a margin, and an annual facility fee. The securitization agreement contains representations and warranties, affirmative and negative covenants, and events of default that are customary for financings of this type, including a maximum adjusted leverage ratio covenant. As of September 30, 2014, the Company was in compliance with the covenants. There have been no borrowings under this facility. The Company is in the process of negotiating an extension of the facility prior to its maturity date.

The accounts receivable securitization program includes a provision under which the Company may request and the letter of credit issuer may issue standby letters of credit, primarily in support of workers’ compensation and third-party casualty claims liabilities in various states in which the Company is self-insured. The outstanding standby letters of credit reduce the availability of borrowings under the facility. As of September 30, 2014, standby letters of credit of $17.8 million have been issued under the facility, which resulted in available borrowing capacity of $57.2 million.

Letter of Credit Agreements and Surety Bond Programs

The Company has agreements with certain financial institutions to provide collateralized facilities for the issuance of letters of credit (“LC Agreements”). These financial institutions issue letters of credit on behalf of the Company primarily in support of the self-insurance program previously discussed within this Note. The LC Agreements contain no financial ratios or financial covenants which the Company is required to maintain. Certain LC Agreements require cash or short-term investments to be pledged as collateral for outstanding letters of credit. As of September 30, 2014 and December 31, 2013, the Company had letters of credit outstanding of $19.8 million and $22.8 million, respectively, (including $17.8 million and $20.3 million, respectively, which were issued under the accounts receivable securitization facility previously described within this Note) of which $1.4 million and $1.9 million, respectively, were collateralized by restricted cash under the LC Agreements. The Company had up to $58.6 million available as of September 30, 2014 for issuance of letters of credit, subject to the Company’s compliance with the requirements of issuance.

The Company has programs in place with multiple surety companies for the issuance of unsecured surety bonds in support of the self-insurance program previously discussed within this Note. Surety bonds outstanding under the uncollateralized bond program related to the Company’s self-insurance program totaled $43.8 million as of September 30, 2014 and December 31, 2013. The Company was not required to collateralize bonds under its self-insurance program as of September 30, 2014. As of December 31, 2013, surety bonds outstanding related to the collateralized self-insurance program totaled $12.7 million, which were collateralized by letters of credit of $3.8 million issued under the previously described accounts receivable securitization facility.

Interest Rate Swap

On November 5, 2014, the Company entered into a five-year forward-starting interest rate swap agreement with a $50.0 million notional amount maturing on January 2, 2020. Under the agreement, beginning in January 2015, the Company will receive floating-rate interest amounts based on one-month LIBOR in exchange for fixed-rate interest payments of 1.85% over the life of the agreement. The interest rate swap agreement was entered in contemplation of a probable financing transaction to amend and increase borrowing capacity under the Credit Agreement.

PENSION_AND_OTHER_POSTRETIREME

PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS	9 Months Ended
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS	Sep. 30, 2014
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS	'
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS	'
	NOTE F — PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS

	Nonunion Defined Benefit Pension, Supplemental Benefit, and Postretirement Health Benefit Plans

	The following is a summary of the components of net periodic benefit cost:

			Three Months Ended September 30
			Nonunion Defined						Supplemental				Postretirement
			Benefit Pension Plan						Benefit Plan				Health Benefit Plan
			2014			2013			2014		2013		2014			2013
			(in thousands)

	Service cost		$	—		$	—		$	—	$	—	$	70		$	82
	Interest cost		1,401			2,039			49		37		197			188
	Expected return on plan assets		(2,544		)	(3,438		)	—		—		—			—
	Amortization of prior service credit		—			—			—		—		(47		)	(47		)
	Pension settlement expense		805			1,834			—		—		—			—
	Amortization of net actuarial loss		595			961			57		65		23			134
	Net periodic benefit cost		$	257		$	1,396		$	106	$	102	$	243		$	357

			Nine Months Ended September 30
			Nonunion Defined						Supplemental				Postretirement
			Benefit Pension Plan						Benefit Plan				Health Benefit Plan
			2014			2013			2014		2013		2014			2013
			(in thousands)

	Service cost		$	—		$	4,734		$	—	$	—	$	210		$	248
	Interest cost		4,643			5,884			147		112		591			563
	Expected return on plan assets		(7,980		)	(9,747		)	—		—		—			—
	Amortization of prior service credit		—			—			—		—		(142		)	(142		)
	Pension settlement expense		5,405			1,834			—		—		—			—
	Amortization of net actuarial loss		1,729			6,388			170		195		69			401
	Net periodic benefit cost		$	3,797		$	9,093		$	317	$	307	$	728		$	1,070

	Nonunion Defined Benefit Pension Plan

	The Company’s nonunion defined benefit pension plan covers substantially all noncontractual employees hired before January 1, 2006. In June 2013, the Company amended the nonunion defined benefit pension plan to freeze the participants’ final average compensation and years of credited service as of July 1, 2013. The plan amendment did not impact the vested benefits of retirees or former employees whose benefits have not yet been paid from the plan. Effective July 1, 2013, participants of the nonunion defined benefit pension plan who are active employees of the Company became eligible for the discretionary defined contribution feature of the Company’s nonunion defined contribution plan in which all eligible noncontractual employees hired subsequent to December 31, 2005 also participate.

	The June 2013 amendment to the nonunion defined benefit pension plan resulted in a plan curtailment which was recorded as of June 30, 2013. The freeze of the accrual of benefits effective as of July 1, 2013 and the reduction of the projected benefit obligation (“PBO”) upon plan curtailment eliminated the service cost of the plan and reduced the interest cost of the plan for periods subsequent to the curtailment. Because lump-sum benefit distributions year-to-date through September 30, 2013 exceeded the total annual service and interest costs that were estimated for the plan, the Company recognized pension settlement expense for the three and nine months ended September 30, 2013 of $1.8 million (pre-tax) related to the year-to-date lump-sum benefit distributions.

	In consideration of the freeze of the accrual of benefits under the nonunion defined benefit pension plan effective July 1, 2013, the plan’s investment strategy has become more focused on reducing investment, interest rate, and longevity risks in the plan. As part of this strategy, in January 2014, the plan purchased a nonparticipating annuity contract from an insurance company to settle the pension obligation related to the vested benefits of 375 plan participants and beneficiaries currently receiving monthly benefit payments. Upon payment of the $25.4 million premium for the annuity contract, pension benefit obligations totaling $23.3 million were irrevocably transferred to the insurance company.

	Because the total lump-sum distributions plus the nonparticipating annuity contract purchase amount will exceed the annual interest costs of the plan in 2014, the Company recognized total settlement expense as a component of net periodic benefit cost for the nine months ended September 30, 2014 related to the $25.4 million nonparticipating annuity contract purchase and lump-sum distributions which amounted to $6.3 million and $28.8 million for the three and nine months ended September 30, 2014, respectively. Pension settlement expense which totaled $0.8 million (pre-tax), or $0.5 million (after-tax), and $5.4 million (pre-tax), or $3.3 million (after-tax), was recognized for the three and nine months ended September 30, 2014, respectively, with a corresponding reduction of the net actuarial loss of the plan, which is reported within accumulated other comprehensive loss. The remaining pre-tax unrecognized net actuarial loss of $22.1 million will continue to be amortized over the average remaining future years of service of the plan participants, which is approximately eight years. The Company will incur additional quarterly settlement expense related to lump-sum distributions from the nonunion defined benefit pension plan during the remainder of 2014.

	The following table discloses the changes in the PBO and plan assets of the nonunion defined benefit pension plan for the nine months ended September 30, 2014:

			Nonunion Defined
			Benefit Pension Plan
			(in thousands)

	Change in projected benefit obligation
	Projected benefit obligation at December 31, 2013		$	211,660
	Interest cost		4,643
	Actuarial loss(1)		10,413
	Benefits paid(2)		(54,593		)
	Projected benefit obligation at September 30, 2014		172,123
	Change in plan assets
	Fair value of plan assets at December 31, 2013		207,613
	Actual return on plan assets		5,182
	Benefits paid(2)		(54,593		)
	Fair value of plan assets at September 30, 2014		158,202

	Funded status at September 30, 2014(3)		$	(13,921	)

Accumulated benefit obligation		$	172,123


	-1		Net actuarial loss from remeasurement upon settlements was primarily impacted by changes in the discount rate at each remeasurement date. The discount rate used to remeasure the PBO upon settlement at the September 30, 2014 measurement date was 3.4%, compared to 3.8% at the December 31, 2013 measurement date.

	-2		Includes purchase of nonparticipating annuity contract, lump-sum distributions, and periodic payments made by the plan during the nine months ended September 30, 2014.

	-3		Noncurrent liability recognized within pension and postretirement liabilities in the accompanying consolidated balance sheet at September 30, 2014.

The Company does not have a required minimum contribution to its nonunion defined benefit pension plan for 2014, based upon currently available actuarial information. The Highway and Transportation Funding Act of 2014 (the “HTFA”), which was signed into law on August 8, 2014, delayed the expansion of the corridor of interest rates used in the calculation of minimum funding requirements for defined benefit pension plans, which will produce higher actuarial valuation interest rates thus lowering liabilities and funding requirements. In accordance with the HTFA, the January 1, 2014 actuarial valuation of the Company’s nonunion defined benefit pension plan was reperformed, resulting in an adjusted funding target attainment percentage (“AFTAP”) of 112.3% as of the valuation date. The AFTAP is determined by measurements prescribed by the Internal Revenue Code, which differ from the funding measurements for financial statement reporting purposes.

Supplemental Benefit Plan

The Company also has an unfunded supplemental benefit plan (“SBP”) for the purpose of supplementing benefits under the Company’s nonunion defined benefit pension plan for executive officers designated as participants in the SBP by the Company’s Board of Directors. The SBP was closed to new entrants effective January 1, 2006, and the accrual of benefits for remaining participants under the SBP was frozen effective December 31, 2009.

The lump-sum benefit to be paid to a participant of the SBP who retired subsequent to September 30, 2014 will exceed the annual interest cost of the plan and, therefore, the Company will record pension settlement expense related to the SBP in fourth quarter 2014.

Multiemployer Plans

ABF Freight contributes to multiemployer pension and health and welfare plans, which have been established pursuant to the Taft-Hartley Act, to provide benefits for its contractual employees. ABF Freight’s contributions generally are based on the time worked by its contractual employees, in accordance with the ABF NMFA, its collective bargaining agreement with the IBT, and other related supplemental agreements. ABF Freight recognizes as expense the contractually required contributions for each period and recognizes as a liability any contributions due and unpaid.

ABF Freight contributes to 25 multiemployer pension plans, which vary greatly in size and in funded status. ABF Freight’s contribution obligations to these plans are specified in the ABF NMFA, which was implemented on November 3, 2013 and will remain in effect through March 31, 2018. The funding obligations to the pension plans are intended to satisfy the requirements imposed by the Pension Protection Act of 2006 (the “PPA”). Through the term of its current collective bargaining agreement, ABF Freight’s contribution obligations generally will be satisfied by making the specified contributions when due. However, the Company cannot determine with any certainty the contributions that will be required under future collective bargaining agreements for its contractual employees. In addition, notwithstanding any collective bargaining agreement, employer contribution obligations to multiemployer pension plans can be increased if the plan enters reorganization status or becomes insolvent. In those events, if additional contributions are required, the contribution increase generally cannot exceed 7% per year. As of the date hereof, to ABF Freight’s knowledge, no plan is in reorganization or insolvent such that ABF Freight’s contribution obligations would increase materially. Were ABF Freight to completely withdraw from certain multiemployer pension plans, under current law, the Company would have material liabilities for its share of the unfunded vested liabilities of each such plan. However, ABF Freight currently has no intention to withdraw from any such plan, which generally would be effected through collective bargaining.

Approximately one half of ABF Freight’s total contributions to multiemployer pension plans are made to the Central States, Southeast and Southwest Areas Pension Plan (the “Central States Pension Plan”). The funded percentage of the Central States Pension Plan, as set forth in information provided by the Central States Plan, was 47.6% as of January 1, 2013. ABF Freight received a Notice of Critical Status for the Central States Pension Plan which reported that on March 31, 2014, the plan’s actuary certified that the plan remained in critical status, as defined by the PPA, for the plan year beginning January 1, 2014.

The multiemployer plan administrators have provided to the Company no other significant changes in information related to multiemployer plans from the information disclosed in the Company’s 2013 Annual Report on Form 10-K.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
STOCKHOLDERS' EQUITY	Sep. 30, 2014
STOCKHOLDERS' EQUITY	'
STOCKHOLDERS' EQUITY	'
	NOTE G — STOCKHOLDERS’ EQUITY

	Accumulated Other Comprehensive Loss

			September 30			December 31
			2014			2013
			(in thousands)

	Pre-tax amounts:
	Unrecognized net periodic benefit costs		$	(23,025	)	$	(17,044	)
	Foreign currency translation		(1,082		)	(863		)
			$	(24,107	)	$	(17,907	)

	After-tax amounts:
	Unrecognized net periodic benefit costs		$	(18,040	)	$	(14,386	)
	Foreign currency translation		(660		)	(526		)
			$	(18,700	)	$	(14,912	)

	The following is a summary of the changes in accumulated other comprehensive loss, net of tax, by component for the nine months ended September 30, 2014:

						Unrecognized			Foreign
						Net Periodic			Currency
			Total			Benefit Costs			Translation
			(in thousands)

	Balances at December 31, 2013		$	(14,912	)	$	(14,386	)	$	(526	)
	Other comprehensive loss before reclassifications		(8,206		)	(8,072		)	(134		)
	Amounts reclassified from accumulated other comprehensive loss		4,418			4,418			—
	Net current-period other comprehensive loss		(3,788		)	(3,654		)	(134		)

	Balances at September 30, 2014		$	(18,700	)	$	(18,040	)	$	(660	)

	The following is a summary of the significant reclassifications out of accumulated other comprehensive loss by component for the nine months ended September 30, 2014:

			Unrecognized
			Net Periodic
			Benefit Costs(1) (2)
			(in thousands)

	Amortization of net actuarial loss		$	(1,968	)
	Amortization of prior service credit		142
	Pension settlement expense		(5,405		)
	Total, pre-tax		(7,231		)
	Tax benefit		2,813
	Total, net of tax		$	(4,418	)


		-1		Amounts in parentheses indicate increases in expense or loss.
		-2		These components of accumulated other comprehensive loss are included in the computation of net periodic benefit cost (see Note F).

	Dividends on Common Stock

	The following table is a summary of dividends declared during the applicable quarter:

			2014						2013
			Per Share			Amount			Per Share			Amount
			(in thousands, except per share data)

	First quarter		$	0.03		$	819		$	0.03		$	807
	Second quarter		$	0.03		$	816		$	0.03		$	806
	Third quarter		$	0.03		$	823		$	0.03		$	805

	On October 24, 2014, the Company’s Board of Directors declared a dividend of $0.06 per share payable to stockholders of record as of November 7, 2014.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2014
SHARE-BASED COMPENSATION.	'
SHARE-BASED COMPENSATION	'
	NOTE H — SHARE-BASED COMPENSATION

	Restricted Stock Units

	A summary of the Company’s restricted stock unit award program is presented below:

		Units
	Outstanding — January 1, 2014	1,443,460
	Granted	216,450
	Vested	(219,351	)
	Forfeited	(33,548	)
	Outstanding — September 30, 2014	1,407,011

	The restricted stock units granted during the period had a weighted-average grant date fair value of $39.86 per share.

	Stock Options

	Of the 35,730 stock options outstanding at December 31, 2013, which had a weighted average exercise price of $29.10, 35,530 were exercised and 200 were forfeited as of January 31, 2014, which was the expiration date of the Company’s stock options. No stock options have been granted since 2004. As of September 30, 2014, the Company had not elected to treat any exercised options as employer Stock Appreciation Rights (“SARs”) and no employee SARs had been granted.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
EARNINGS PER SHARE	Sep. 30, 2014
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'
	NOTE I — EARNINGS PER SHARE

	The following table sets forth the computation of basic and diluted earnings per share:

		Three Months Ended						Nine Months Ended
		September 30						September 30
		2014			2013			2014			2013
		(in thousands, except share and per share data)

	Basic
	Numerator:
	Net income	$	19,618		$	13,982		$	31,633		$	5,465
	Effect of unvested restricted stock unit awards	(981		)	(585		)	(1,591		)	(243		)
	Adjusted net income	$	18,637		$	13,397		$	30,042		$	5,222
	Denominator:
	Weighted-average shares	26,054,678			25,736,810			25,979,555			25,690,184
	Earnings per common share	$	0.72		$	0.52		$	1.16		$	0.2

	Diluted
	Numerator:
	Net income	$	19,618		$	13,982		$	31,633		$	5,465
	Effect of unvested restricted stock unit awards	(981		)	(585		)	(1,591		)	(243		)
	Adjusted net income	$	18,637		$	13,397		$	30,042		$	5,222
	Denominator:
	Weighted-average shares	26,054,678			25,736,810			25,979,555			25,690,184
	Effect of dilutive securities	—			—			453			—
	Adjusted weighted-average shares and assumed conversions	26,054,678			25,736,810			25,980,008			25,690,184
	Earnings per common share	$	0.72		$	0.52		$	1.16		$	0.2


	Under the two-class method of calculating earnings per share, nonforfeitable dividends paid and a portion of undistributed net income are allocated to unvested restricted stock units, which are considered participating securities. Outstanding stock awards of 0.7 million for the three- and nine-month periods ended September 30, 2014, and outstanding stock awards of 0.8 million for the same periods of 2013, were not included in the diluted earnings per share calculation because their inclusion would have the effect of increasing the earnings per share calculated under the treasury stock method.

OPERATING_SEGMENT_DATA

OPERATING SEGMENT DATA	9 Months Ended
	Sep. 30, 2014
OPERATING SEGMENT DATA	'
OPERATING SEGMENT DATA	'
	NOTE J — OPERATING SEGMENT DATA

	The Company uses the “management approach” to determine its reportable operating segments, as well as to determine the basis of reporting the operating segment information. The management approach focuses on financial information that the Company’s management uses to make operating decisions. Management uses revenues, operating expense categories, operating ratios, operating income, and key operating statistics to evaluate performance and allocate resources to the Company’s operations.

	The Company’s reportable operating segments are impacted by seasonal fluctuations, as described below, and as a result, operating results for the interim periods presented may not necessarily be indicative of the results for the fiscal year.

	The Company’s reportable operating segments are as follows:

		·		Freight Transportation (ABF Freight), the Company’s principal operating segment, includes the results of operations of ABF Freight System, Inc. and certain other subsidiaries of the Company. The operations of ABF Freight include, national, inter-regional, and regional transportation of general commodities through standard, expedited, and guaranteed LTL services. Freight transportation related to consumer household goods self-move services provided by ABF Freight are also reported in the ABF Freight segment.

	ABF Freight is impacted by seasonal fluctuations which affect tonnage and shipment levels and, consequently, revenues and operating results. The second and third calendar quarters of each year usually have the highest tonnage levels while the first quarter generally has the lowest, although other factors, including the state of the U.S. and global economies, may influence quarterly tonnage levels. ABF Freight’s first quarter 2014 operating results were adversely impacted by severe winter weather in comparison to the same prior-year period.

		·		The Premium Logistics (Panther) segment, which was formerly named Premium Logistics and Expedited Freight Services, provides expedited freight transportation services to commercial and government customers and offers premium logistics services that involve the rapid deployment of highly specialized equipment to meet extremely specific linehaul requirements, such as temperature control, hazardous materials, geofencing (routing a shipment across a mandatory, defined route with satellite monitoring and automated alerts concerning any deviation from the route), specialized government cargo, security services, and life sciences. Through its premium logistics and global freight forwarding businesses, Panther offers domestic and international freight transportation with air, ocean, and ground service offerings. The segment provides services to the ABF Freight and ABF Logistics segments. Revenue and expense associated with these intersegment transactions are eliminated in consolidation.

	Operations of the Panther segment are influenced by seasonal fluctuations that impact customers’ supply chains and the resulting demand for expedited services. Expedited shipments may decline during winter months because of post-holiday slowdowns but can be subject to short-term increases, depending on the impact of weather disruptions to customers’ supply chains. Plant shutdowns during summer months may affect shipments for automotive and manufacturing customers, but hurricanes and other weather events can result in higher demand for expedited services.

		·		Emergency & Preventative Maintenance (FleetNet) includes the results of operations of FleetNet America, Inc., the subsidiary of the Company that provides roadside assistance and equipment services for commercial vehicles through a network of third-party service providers. For 2014, since the acquisition date, FleetNet includes the results of the privately-owned business acquired on April 30, 2014 (see Note A). FleetNet provides services to the ABF Freight and Panther segments. Revenue and expense associated with these intersegment transactions are eliminated in consolidation.

	Emergency roadside services are favorably impacted by severe weather conditions that affect commercial vehicle operations, and the segment’s results of operations will be influenced by seasonal variations in service event volume.

		·		Transportation Management (ABF Logistics), which was formerly named Domestic & Global Transportation Management, includes the results of operations of the Company’s businesses which provide freight brokerage and intermodal transportation services, worldwide ocean shipping solutions, and transportation and warehouse management services.

	The industries and markets served by ABF Logistics are impacted by seasonal fluctuations which affect tonnage and shipment levels and, consequently, revenues and operating results of the segment. The second and third calendar quarters of each year usually have the highest business levels while the first quarter generally has the lowest, although other factors, including the state of the U.S. and global economies, may influence quarterly tonnage levels. However, seasonal fluctuations are less apparent in the operating results of ABF Logistics than in the industry as a whole because of business growth in the segment.

		·		Household Goods Moving Services (ABF Moving) includes the results of operations of the Company’s subsidiaries that provide transportation, warehousing, and delivery services to the consumer, corporate, and military household goods moving markets. For 2014 and since the acquisition date for 2013, ABF Moving includes the results of the privately-owned business acquired on May 31, 2013 (see Note A). Certain costs incurred by ABF Moving in support of consumer self-move services provided by ABF Freight are allocated to the ABF Freight segment at cost. Revenue and expense associated with these intersegment allocations are eliminated in consolidation.

	Operations of ABF Moving are impacted by seasonal fluctuations, resulting in higher business levels in the second and third calendar quarters of the year as the demand for moving services is typically higher in the summer months.

	The Company’s other business activities and operating segments that are not reportable include ArcBest Corporation and other subsidiaries. Certain costs incurred by the parent holding company are allocated to the reporting segments. The Company eliminates intercompany transactions in consolidation. However, the information used by the Company’s management with respect to its reportable segments is before intersegment eliminations of revenues and expenses.

	Further classifications of operations or revenues by geographic location are impracticable and, therefore, are not provided. The Company’s foreign operations are not significant.

	The following table reflects reportable operating segment information for the three and nine months ended September 30:

			Three Months Ended						Nine Months Ended
			September 30						September 30
			2014			2013			2014			2013
			(in thousands)
	REVENUES
	Freight Transportation (ABF Freight)		$	523,351		$	471,031		$	1,445,079		$	1,325,062
	Premium Logistics (Panther)		82,784			65,851			236,435			179,533
	Emergency & Preventative Maintenance (FleetNet)		40,117			37,047			120,123			102,504
	Transportation Management (ABF Logistics)		40,672			28,669			105,882			74,554
	Household Goods Moving Services (ABF Moving)		35,338			30,530			72,943			65,358
	Other and eliminations		(10,967		)	(9,714		)	(32,617		)	(26,012		)
	Total consolidated revenues		$	711,295		$	623,414		$	1,947,845		$	1,720,999

	OPERATING EXPENSES
	Freight Transportation (ABF Freight)
	Salaries, wages, and benefits		$	294,826		$	276,683		$	835,354		$	816,502
	Fuel, supplies, and expenses		91,406			84,714			275,473			250,486
	Operating taxes and licenses		11,262			10,864			34,525			32,793
	Insurance		6,498			6,858			17,859			17,410
	Communications and utilities		3,768			3,724			11,741			11,535
	Depreciation and amortization		17,746			17,621			50,925			56,162
	Rents and purchased transportation		69,985			50,507			172,954			133,236
	Gain on sale of property and equipment		(333		)	(93		)	(576		)	(487		)
	Pension settlement expense		627			1,612			4,224			1,612
	Other		2,829			1,325			7,211			5,649
	Total Freight Transportation (ABF Freight)		498,614			453,815			1,409,690			1,324,898

	Premium Logistics (Panther)
	Purchased transportation		61,298			50,220			176,057			137,489
Depreciation and amortization(1)		2,891			2,665			8,465			7,809
Salaries, benefits, insurance, and other		14,476			9,864			40,072			30,490
Total Premium Logistics (Panther)		78,665			62,749			224,594			175,788

Emergency & Preventative Maintenance (FleetNet)		39,378			36,202			117,283			100,137
Transportation Management (ABF Logistics)		39,612			28,128			103,433			72,990
Household Goods Moving Services (ABF Moving)		32,029			28,695			69,852			62,806
Other and eliminations		(9,944		)	(6,677		)	(28,197		)	(21,188		)
Total consolidated operating expenses		$	678,354		$	602,912		$	1,896,655		$	1,715,431

OPERATING INCOME
Freight Transportation (ABF Freight)		$	24,737		$	17,216		$	35,389		$	164
Premium Logistics (Panther)		4,119			3,102			11,841			3,745
Emergency & Preventative Maintenance (FleetNet)		739			845			2,840			2,367
Transportation Management (ABF Logistics)		1,060			541			2,449			1,564
Household Goods Moving Services (ABF Moving)		3,309			1,835			3,091			2,552
Other and eliminations		(1,023		)	(3,037		)	(4,420		)	(4,824		)
Total consolidated operating income		$	32,941		$	20,502		$	51,190		$	5,568

OTHER INCOME (COSTS)
Interest and dividend income		$	215		$	167		$	600		$	499
Interest and other related financing costs		(834		)	(993		)	(2,367		)	(3,279		)
Other, net(2)		234			1,328			1,549			2,778
Total other income (costs)		(385		)	502			(218		)	(2		)
INCOME BEFORE INCOME TAXES		$	32,556		$	21,004		$	50,972		$	5,566


	-1		Depreciation and amortization consists primarily of amortization of intangibles, including customer relationships and software.
	-2		Includes changes in cash surrender value and proceeds of life insurance policies.

LEGAL_PROCEEDINGS_ENVIRONMENTA

LEGAL PROCEEDINGS, ENVIRONMENTAL MATTERS, AND OTHER EVENTS	9 Months Ended
LEGAL PROCEEDINGS, ENVIRONMENTAL MATTERS, AND OTHER EVENTS	Sep. 30, 2014
LEGAL PROCEEDINGS, ENVIRONMENTAL MATTERS, AND OTHER EVENTS	'
LEGAL PROCEEDINGS, ENVIRONMENTAL MATTERS, AND OTHER EVENTS	'
	NOTE K — LEGAL PROCEEDINGS, ENVIRONMENTAL MATTERS, AND OTHER EVENTS

	The Company is involved in various legal actions arising in the ordinary course of business. The Company maintains liability insurance against certain risks arising out of the normal course of its business, subject to certain self-insured retention limits. The Company routinely establishes and reviews the adequacy of reserves for estimated legal, environmental, and self-insurance exposures. While management believes that amounts accrued in the consolidated financial statements are adequate, estimates of these liabilities may change as circumstances develop. Considering amounts recorded, routine legal matters are not expected to have a material adverse effect on the Company’s financial condition, results of operations, or cash flows; however, the Company is currently involved in certain environmental compliance matters, as further described below, for which the outcome and related financial impact cannot be determined at this time.

	Environmental Matters

	The Company’s subsidiaries store fuel for use in tractors and trucks in 64 underground tanks located in 20 states. Maintenance of such tanks is regulated at the federal and, in most cases, state levels. The Company believes it is in substantial compliance with all such regulations. The Company’s underground storage tanks are required to have leak detection systems. The Company is not aware of any leaks from such tanks that could reasonably be expected to have a material adverse effect on the Company.

	The Company has received notices from the Environmental Protection Agency and others that it has been identified as a potentially responsible party under the Comprehensive Environmental Response Compensation and Liability Act, or other federal or state environmental statutes, at several hazardous waste sites. After investigating the Company’s or its subsidiaries’ involvement in waste disposal or waste generation at such sites, the Company has either agreed to de minimis settlements or determined that its obligations, other than those specifically accrued with respect to such sites, would involve immaterial monetary liability, although there can be no assurances in this regard.

	Certain ABF Freight branch facilities operate with storm water permits under the federal Clean Water Act (“the CWA”). The storm water permits require periodic monitoring and reporting of storm water sampling results and establish maximum levels of certain contaminants that may be contained in such samples. ABF Freight received, in late March 2014, a sixty-day Notice of Intent to Sue under the provisions of the CWA from a citizens group alleging multiple violations since 2009 by ABF Freight of the requirements of a storm water permit in force at the ABF Freight branch located in Kent, Washington. On July 6, 2014, the citizens group filed suit against ABF Freight in the United States District Court in Seattle, Washington seeking to collect fines and obtain injunctive relief for the alleged violations. ABF Freight intends to vigorously defend against the claims in this matter. Due to the nature of the materials in the runoff samples taken at the site, it is unlikely that this matter will result in any requirement for remediation of contaminants. The litigation is in the very early stages and it is not possible to determine the likelihood of loss or the amount of any penalties which might be assessed against ABF Freight. Therefore, no liability has been established at September 30, 2014 in connection with this matter.

	At September 30, 2014 and December 31, 2013, the Company’s reserve, which was reported in accrued expenses, for estimated environmental cleanup costs of properties currently or previously operated by the Company totaled $0.9 million. Amounts accrued reflect management’s best estimate of the future undiscounted exposure related to identified properties based on current environmental regulations, management’s experience with similar environmental matters, and testing performed at certain sites.

ORGANIZATION_AND_DESCRIPTION_O1

ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2014
ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION	'
New accounting pronouncement	'
	In May 2014, the Financial Accounting Standards Board issued an accounting pronouncement related to revenue recognition (FASB ASC Topic 606), which amends the guidance in former ASC Topic 605, Revenue Recognition. The new standard provides a single comprehensive revenue recognition model for all contracts with customers and contains principles to apply to determine the measurement of revenue and timing of when it is recognized. The new standard will be effective for the Company beginning January 1, 2017. The Company is currently evaluating the impact of the new standard on the consolidated financial statements.

	In August 2014, the Financial Accounting Standards Board issued an accounting pronouncement to amend ASC Topic 205 with the addition of Presentation of Financial Statements — Going Concern (Subtopic 205-40). The Subtopic requires an entity’s management to assess conditions and events to determine the entity’s ability to continue as a going concern for each annual and interim reporting period for which financial statements are issued or available to be issued. The new amendment is effective for the annual period ending December 31, 2016 and is not expected to have an impact on the Company’s financial statement disclosures.

FINANCIAL_INSTRUMENTS_AND_FAIR1

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)	Sep. 30, 2014
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	'
Schedule of financial instruments and the methods and assumptions used in estimating fair value disclosures	'

			September 30		December 31
			2014		2013
			(in thousands)

	Cash and cash equivalents
	Cash deposits(1)		$	108,473	$	63,547
	Variable rate demand notes(1)(2)		16,307		29,706
	Money market funds(3)		34,602		12,101
			$	159,382	$	105,354

	Short-term investments
	Certificates of deposit(1)		$	43,858	$	35,906

	Restricted cash, cash equivalents, and short-term investments(4)
	Cash deposits(1)		$	1,385	$	1,902


		-1		Recorded at cost plus accrued interest, which approximates fair value.
		-2		Amounts may be redeemed on a daily basis with the original issuer.
		-3		Recorded at fair value as determined by quoted market prices (see amounts presented in the table of financial assets measured at fair value within this Note).
		-4		Amounts restricted for use are subject to change based on the requirements of the Company’s collateralized facilities (see Note E).

Schedule of financial instruments disclosed at fair value	'

			September 30				December 31
			2014				2013
			(in thousands)
			Carrying		Fair		Carrying		Fair
			Value		Value		Value		Value
	Term Loan(1)		$	73,750	$	73,750	$	83,750	$	83,750
	Notes payable(2)		49,387		49,327		22,082		22,092
			$	123,137	$	123,077	$	105,832	$	105,842


		-1		The Term Loan, which was entered into on June 15, 2012, carries a variable interest rate based on LIBOR, plus a margin, that is considered to be priced at market for debt instruments having similar terms and collateral requirements (Level 2 of the fair value hierarchy).
		-2		Fair value of the notes payable was determined using a present value income approach based on quoted interest rates from lending institutions with which the Company would enter into similar transactions (Level 2 of the fair value hierarchy).

Schedule of financial assets measured at fair value on a recurring basis	'

			September 30		December 31
			2014		2013
			(in thousands)

	Money market funds(1)		$	34,602	$	12,101
	Equity, bond, and money market mutual funds held in trust related to the Voluntary Savings Plan(2)		2,815		3,063
			$	37,417	$	15,164


		-1		Included in cash and cash equivalents.
		-2		Nonqualified deferred compensation plan investments consist of U.S. and international equity mutual funds, government and corporate bond mutual funds, and money market funds which are held in a trust with a third-party brokerage firm. Quoted market prices are used to determine fair values of the investments which are included in other long-term assets, with a corresponding liability reported within other long-term liabilities.

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Sep. 30, 2014
GOODWILL AND INTANGIBLE ASSETS	'
Schedule of goodwill by reportable operating segment	'

											Emergency &
					Household Goods						Preventative
					Moving Services			Premium Logistics			Maintenance
		Total			(ABF Moving)			(Panther)			(FleetNet)
					(in thousands)

	Balances at December 31, 2013	$	76,448		$	5,352		$	71,096		$	—
	Goodwill acquired	630			—			—			630
	Balances at September 30, 2014	$	77,078		$	5,352		$	71,096		$	630


Schedule of intangible assets	'

							September 30, 2014								December 31, 2013
		Weighted Average					Accumulated			Net					Accumulated		Net
		Amortization Period		Cost			Amortization			Value			Cost		Amortization		Value
		(in years)					(in thousands)								(in thousands)

	Finite-lived intangible assets
	Customer relationships	14		$	44,242		$	7,167		$	37,075		$	43,500	$	4,790	$	38,710
	Driver network	3		3,200			2,444			756			3,200		1,645		1,555
	Other	8		1,032			66			966			—		—		—
		13		48,474			9,677			38,797			46,700		6,435		40,265

	Indefinite-lived intangible assets
	Trade name	N/A		32,300			N/A			32,300			32,300		N/A		32,300
	Other	N/A		2,822			N/A			2,822			2,822		N/A		2,822
				35,122						35,122			35,122				35,122
	Total intangible assets	N/A		$	83,596		$	9,677		$	73,919		$	81,822	$	6,435	$	75,387

LONGTERM_DEBT_AND_FINANCING_AR1

LONG-TERM DEBT AND FINANCING ARRANGEMENTS (Tables)	9 Months Ended
LONG-TERM DEBT AND FINANCING ARRANGEMENTS (Tables)	Sep. 30, 2014
LONG-TERM DEBT AND FINANCING ARRANGEMENTS	'
Schedule of long-term debt	'

			September 30		December 31
			2014		2013
			(in thousands)

	Term Loan (interest rate of 1.4% at September 30, 2014)		$	73,750	$	83,750
	Notes payable (weighted average interest rate of 2.1% at September 30, 2014)		49,387		22,082
	Capital lease obligations (weighted average interest rate of 5.0% at September 30, 2014)		2,686		7,013
			125,823		112,845
	Less current portion		40,088		31,513
	Long-term debt, less current portion		$	85,735	$	81,332


Scheduled maturities of long-term debt obligations	'

					Term		Notes		Capital Lease
			Total		Loan(1)		Payable		Obligations(2)
			(in thousands)

	Due in one year or less		$	42,012	$	16,670	$	24,328	$	1,014
	Due after one year through two years		34,025		18,759		14,109		1,157
	Due after two years through three years		53,895		41,481		12,197		217
	Due after three years through four years		224		—		—		224
	Due after four years through five years		231		—		—		231
	Due after five years		78		—		—		78
	Total payments		130,465		76,910		50,634		2,921
	Less amounts representing interest		4,642		3,160		1,247		235
	Long-term debt		$	125,823	$	73,750	$	49,387	$	2,686


		-1		The future interest payments included in the scheduled maturities due under the Term Loan are calculated using variable interest rates based on the LIBOR swap curve, plus the anticipated applicable margin (see Term Loan within the Financing Arrangements section of this Note).
		-2		Minimum payments of capital lease obligations include maximum amounts due under rental adjustment clauses contained in the capital lease agreements.

Schedule of assets securitizing notes payable or held under capital leases	'

			September 30		December 31
			2014		2013(1)
			(in thousands)

	Revenue equipment		$	83,622	$	58,613
	Land and structures (terminals)		1,794		1,794
	Service, office, and other equipment		1,759		1,758
	Total assets securitizing notes payable or held under capital leases		87,175		62,165
	Less accumulated depreciation and amortization(2)		28,000		26,847
	Net assets securitizing notes payable or held under capital leases		$	59,175	$	35,318


		-1		The individual line items in this table for 2013 are the same as those previously presented in Note H to the consolidated financial statements in Part II, Item 8 of the Company’s 2013 Annual Report on Form 10-K; however, the total amounts for the 2013 period have been revised to reflect proper calculation. (The corresponding December 31, 2012 amount of assets securitizing notes payable or held under capital leases totaled $96.6 million and $61.4 million net of accumulated amortization.)
		-2		Amortization of assets under capital leases and depreciation of assets securitizing notes payable are included in depreciation expense.

PENSION_AND_OTHER_POSTRETIREME1

PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Tables)	9 Months Ended
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Tables)	Sep. 30, 2014
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS	'
Summary of the components of net periodic benefit cost	'

			Three Months Ended September 30
			Nonunion Defined						Supplemental				Postretirement
			Benefit Pension Plan						Benefit Plan				Health Benefit Plan
			2014			2013			2014		2013		2014			2013
			(in thousands)

	Service cost		$	—		$	—		$	—	$	—	$	70		$	82
	Interest cost		1,401			2,039			49		37		197			188
	Expected return on plan assets		(2,544		)	(3,438		)	—		—		—			—
	Amortization of prior service credit		—			—			—		—		(47		)	(47		)
	Pension settlement expense		805			1,834			—		—		—			—
	Amortization of net actuarial loss		595			961			57		65		23			134
	Net periodic benefit cost		$	257		$	1,396		$	106	$	102	$	243		$	357

			Nine Months Ended September 30
			Nonunion Defined						Supplemental				Postretirement
			Benefit Pension Plan						Benefit Plan				Health Benefit Plan
			2014			2013			2014		2013		2014			2013
			(in thousands)

	Service cost		$	—		$	4,734		$	—	$	—	$	210		$	248
	Interest cost		4,643			5,884			147		112		591			563
	Expected return on plan assets		(7,980		)	(9,747		)	—		—		—			—
	Amortization of prior service credit		—			—			—		—		(142		)	(142		)
	Pension settlement expense		5,405			1,834			—		—		—			—
	Amortization of net actuarial loss		1,729			6,388			170		195		69			401
	Net periodic benefit cost		$	3,797		$	9,093		$	317	$	307	$	728		$	1,070


Schedule of changes in the PBO and plan assets of the nonunion defined benefit pension plan	'

			Nonunion Defined
			Benefit Pension Plan
			(in thousands)

	Change in projected benefit obligation
	Projected benefit obligation at December 31, 2013		$	211,660
	Interest cost		4,643
	Actuarial loss(1)		10,413
	Benefits paid(2)		(54,593		)
	Projected benefit obligation at September 30, 2014		172,123
	Change in plan assets
	Fair value of plan assets at December 31, 2013		207,613
	Actual return on plan assets		5,182
	Benefits paid(2)		(54,593		)
	Fair value of plan assets at September 30, 2014		158,202

	Funded status at September 30, 2014(3)		$	(13,921	)

	Accumulated benefit obligation		$	172,123


		-1		Net actuarial loss from remeasurement upon settlements was primarily impacted by changes in the discount rate at each remeasurement date. The discount rate used to remeasure the PBO upon settlement at the September 30, 2014 measurement date was 3.4%, compared to 3.8% at the December 31, 2013 measurement date.

		-2		Includes purchase of nonparticipating annuity contract, lump-sum distributions, and periodic payments made by the plan during the nine months ended September 30, 2014.

		-3		Noncurrent liability recognized within pension and postretirement liabilities in the accompanying consolidated balance sheet at September 30, 2014.

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Sep. 30, 2014
STOCKHOLDERS' EQUITY	'
Components of accumulated other comprehensive loss	'

			September 30			December 31
			2014			2013
			(in thousands)

	Pre-tax amounts:
	Unrecognized net periodic benefit costs		$	(23,025	)	$	(17,044	)
	Foreign currency translation		(1,082		)	(863		)
			$	(24,107	)	$	(17,907	)

	After-tax amounts:
	Unrecognized net periodic benefit costs		$	(18,040	)	$	(14,386	)
	Foreign currency translation		(660		)	(526		)
			$	(18,700	)	$	(14,912	)


Summary of changes in accumulated other comprehensive loss, net of tax, by component	'

						Unrecognized			Foreign
						Net Periodic			Currency
			Total			Benefit Costs			Translation
			(in thousands)

	Balances at December 31, 2013		$	(14,912	)	$	(14,386	)	$	(526	)
	Other comprehensive loss before reclassifications		(8,206		)	(8,072		)	(134		)
	Amounts reclassified from accumulated other comprehensive loss		4,418			4,418			—
	Net current-period other comprehensive loss		(3,788		)	(3,654		)	(134		)

	Balances at September 30, 2014		$	(18,700	)	$	(18,040	)	$	(660	)


Summary of the significant reclassifications out of accumulated other comprehensive loss by component	'

			Net Periodic
			Benefit Costs(1) (2)
			(in thousands)

	Amortization of net actuarial loss		$	(1,968	)
	Amortization of prior service credit		142
	Pension settlement expense		(5,405		)
	Total, pre-tax		(7,231		)
	Tax benefit		2,813
	Total, net of tax		$	(4,418	)


		-1		Amounts in parentheses indicate increases in expense or loss.
		-2		These components of accumulated other comprehensive loss are included in the computation of net periodic benefit cost (see Note F).

Summary of dividends declared	'

			2014						2013
			Per Share			Amount			Per Share			Amount
			(in thousands, except per share data)

	First quarter		$	0.03		$	819		$	0.03		$	807
	Second quarter		$	0.03		$	816		$	0.03		$	806
	Third quarter		$	0.03		$	823		$	0.03		$	805

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	9 Months Ended
SHARE-BASED COMPENSATION (Tables)	Sep. 30, 2014
SHARE-BASED COMPENSATION.	'
Summary of the Company's restricted stock unit award program	'

		Units
	Outstanding — January 1, 2014	1,443,460
	Granted	216,450
	Vested	(219,351	)
	Forfeited	(33,548	)
	Outstanding — September 30, 2014	1,407,011

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
EARNINGS PER SHARE (Tables)	Sep. 30, 2014
EARNINGS PER SHARE	'
Schedule of computation of basic and diluted earnings per share	'

		Three Months Ended						Nine Months Ended
		September 30						September 30
		2014			2013			2014			2013
		(in thousands, except share and per share data)

	Basic
	Numerator:
	Net income	$	19,618		$	13,982		$	31,633		$	5,465
	Effect of unvested restricted stock unit awards	(981		)	(585		)	(1,591		)	(243		)
	Adjusted net income	$	18,637		$	13,397		$	30,042		$	5,222
	Denominator:
	Weighted-average shares	26,054,678			25,736,810			25,979,555			25,690,184
	Earnings per common share	$	0.72		$	0.52		$	1.16		$	0.2

	Diluted
	Numerator:
	Net income	$	19,618		$	13,982		$	31,633		$	5,465
	Effect of unvested restricted stock unit awards	(981		)	(585		)	(1,591		)	(243		)
	Adjusted net income	$	18,637		$	13,397		$	30,042		$	5,222
	Denominator:
	Weighted-average shares	26,054,678			25,736,810			25,979,555			25,690,184
	Effect of dilutive securities	—			—			453			—
	Adjusted weighted-average shares and assumed conversions	26,054,678			25,736,810			25,980,008			25,690,184
	Earnings per common share	$	0.72		$	0.52		$	1.16		$	0.2

OPERATING_SEGMENT_DATA_Tables

OPERATING SEGMENT DATA (Tables)	9 Months Ended
	Sep. 30, 2014
OPERATING SEGMENT DATA	'
Schedule of reportable operating segment information	'

			Three Months Ended						Nine Months Ended
			September 30						September 30
			2014			2013			2014			2013
			(in thousands)
	REVENUES
	Freight Transportation (ABF Freight)		$	523,351		$	471,031		$	1,445,079		$	1,325,062
	Premium Logistics (Panther)		82,784			65,851			236,435			179,533
	Emergency & Preventative Maintenance (FleetNet)		40,117			37,047			120,123			102,504
	Transportation Management (ABF Logistics)		40,672			28,669			105,882			74,554
	Household Goods Moving Services (ABF Moving)		35,338			30,530			72,943			65,358
	Other and eliminations		(10,967		)	(9,714		)	(32,617		)	(26,012		)
	Total consolidated revenues		$	711,295		$	623,414		$	1,947,845		$	1,720,999

	OPERATING EXPENSES
	Freight Transportation (ABF Freight)
	Salaries, wages, and benefits		$	294,826		$	276,683		$	835,354		$	816,502
	Fuel, supplies, and expenses		91,406			84,714			275,473			250,486
	Operating taxes and licenses		11,262			10,864			34,525			32,793
	Insurance		6,498			6,858			17,859			17,410
	Communications and utilities		3,768			3,724			11,741			11,535
	Depreciation and amortization		17,746			17,621			50,925			56,162
	Rents and purchased transportation		69,985			50,507			172,954			133,236
	Gain on sale of property and equipment		(333		)	(93		)	(576		)	(487		)
	Pension settlement expense		627			1,612			4,224			1,612
	Other		2,829			1,325			7,211			5,649
	Total Freight Transportation (ABF Freight)		498,614			453,815			1,409,690			1,324,898

	Premium Logistics (Panther)
	Purchased transportation		61,298			50,220			176,057			137,489
	Depreciation and amortization(1)		2,891			2,665			8,465			7,809
	Salaries, benefits, insurance, and other		14,476			9,864			40,072			30,490
	Total Premium Logistics (Panther)		78,665			62,749			224,594			175,788

	Emergency & Preventative Maintenance (FleetNet)		39,378			36,202			117,283			100,137
	Transportation Management (ABF Logistics)		39,612			28,128			103,433			72,990
	Household Goods Moving Services (ABF Moving)		32,029			28,695			69,852			62,806
	Other and eliminations		(9,944		)	(6,677		)	(28,197		)	(21,188		)
	Total consolidated operating expenses		$	678,354		$	602,912		$	1,896,655		$	1,715,431

	OPERATING INCOME
	Freight Transportation (ABF Freight)		$	24,737		$	17,216		$	35,389		$	164
	Premium Logistics (Panther)		4,119			3,102			11,841			3,745
	Emergency & Preventative Maintenance (FleetNet)		739			845			2,840			2,367
	Transportation Management (ABF Logistics)		1,060			541			2,449			1,564
	Household Goods Moving Services (ABF Moving)		3,309			1,835			3,091			2,552
	Other and eliminations		(1,023		)	(3,037		)	(4,420		)	(4,824		)
	Total consolidated operating income		$	32,941		$	20,502		$	51,190		$	5,568

	OTHER INCOME (COSTS)
	Interest and dividend income		$	215		$	167		$	600		$	499
	Interest and other related financing costs		(834		)	(993		)	(2,367		)	(3,279		)
	Other, net(2)		234			1,328			1,549			2,778
	Total other income (costs)		(385		)	502			(218		)	(2		)
	INCOME BEFORE INCOME TAXES		$	32,556		$	21,004		$	50,972		$	5,566


		-1		Depreciation and amortization consists primarily of amortization of intangibles, including customer relationships and software.
		-2		Includes changes in cash surrender value and proceeds of life insurance policies.

ORGANIZATION_AND_DESCRIPTION_O2

ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION (Details) (Freight Transportation (ABF Freight))	0 Months Ended	9 Months Ended
	Nov. 03, 2013	Sep. 30, 2014
Organization and description of business	'	'
Percentage of the Company's revenues, before other revenues and intercompany eliminations, represented by ABF Freight	'	73.00%
Wage rate reduction under collective bargaining agreement upon implementation date (as a percent)	7.00%	'
Wage rate increase for next three years of collective bargaining agreement (as a percent)	2.00%	'
Wage rate increase in fifth year of collective bargaining agreement (as a percent)	2.50%	'
Reduction in compensated vacation under collective bargaining agreement	'5 days	'
Approximate initial reduction in combined total contractual wage and benefit rate under collective bargaining agreement (as a percent)	4.00%	'
Minimum	'	'
Organization and description of business	'	'
Estimated increase in compounded annual contractual wage and benefit contribution rates in second through fifth years (as a percent)	2.50%	'
Maximum	'	'
Organization and description of business	'	'
Estimated increase in compounded annual contractual wage and benefit contribution rates in second through fifth years (as a percent)	3.00%	'
Unionized employees concentration risk \| Number of employees	'	'
Organization and description of business	'	'
Percentage of ABF Freight's employees covered under collective bargaining agreement with the IBT	'	79.00%

ORGANIZATION_AND_DESCRIPTION_O3

ORGANIZATION AND DESCRIPTION OF THE BUSINESS AND FINANCIAL STATEMENT PRESENTATION (Details 2) (USD $)	9 Months Ended		0 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Apr. 30, 2014	31-May-13
			Acquired privately-owned businesses	Acquired privately-owned businesses
			Emergency & Preventative Maintenance (FleetNet)	Household Goods Moving Services (ABF Moving)
Acquisitions	'	'	'	'
Net cash consideration	$2,647	$4,146	$2,700	$4,100

FINANCIAL_INSTRUMENTS_AND_FAIR2

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Fair value disclosure	'	'	'	'
Cash and cash equivalents	$159,382,000	$105,354,000	$107,611,000	$90,702,000
Short-term investments	43,858,000	35,906,000	'	'
Restricted cash, cash equivalents, and short-term investments	1,385,000	1,902,000	'	'
Concentrations of Credit Risk of Financial Instruments	'	'	'	'
Cash, cash equivalents, and certificates of deposit which are not FDIC-insured	58,000,000	49,400,000	'	'
Fair value disclosure	'	'	'	'
Fair value disclosure	'	'	'	'
Cash and cash equivalents	159,382,000	105,354,000	'	'
Fair value disclosure \| Cash deposits	'	'	'	'
Fair value disclosure	'	'	'	'
Cash and cash equivalents	108,473,000	63,547,000	'	'
Restricted cash, cash equivalents, and short-term investments	1,385,000	1,902,000	'	'
Fair value disclosure \| Variable rate demand notes	'	'	'	'
Fair value disclosure	'	'	'	'
Cash and cash equivalents	16,307,000	29,706,000	'	'
Fair value disclosure \| Money market funds	'	'	'	'
Fair value disclosure	'	'	'	'
Cash and cash equivalents	34,602,000	12,101,000	'	'
Fair value disclosure \| Certificates of deposit	'	'	'	'
Fair value disclosure	'	'	'	'
Short-term investments	$43,858,000	$35,906,000	'	'

FINANCIAL_INSTRUMENTS_AND_FAIR3

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Details 2) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Fair value disclosure	'	'
Debt obligations	$125,823	$112,845
Carrying value	'	'
Fair value disclosure	'	'
Debt obligations	123,137	105,832
Fair value disclosure	'	'
Fair value disclosure	'	'
Debt obligations	123,077	105,842
Term Loan	'	'
Fair value disclosure	'	'
Debt obligations	73,750	83,750
Term Loan \| Carrying value	'	'
Fair value disclosure	'	'
Debt obligations	73,750	83,750
Term Loan \| Fair value disclosure	'	'
Fair value disclosure	'	'
Debt obligations	73,750	83,750
Notes payable	'	'
Fair value disclosure	'	'
Debt obligations	49,387	22,082
Notes payable \| Carrying value	'	'
Fair value disclosure	'	'
Debt obligations	49,387	22,082
Notes payable \| Fair value disclosure	'	'
Fair value disclosure	'	'
Debt obligations	$49,327	$22,092

FINANCIAL_INSTRUMENTS_AND_FAIR4

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Details 3) (Recurring basis, Level 1, USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Financial Assets Measured at Fair Value	'	'
Financial Assets at Fair Value	$37,417	$15,164
Money market funds	'	'
Financial Assets Measured at Fair Value	'	'
Financial Assets at Fair Value	34,602	12,101
Voluntary Savings Plan - mutual funds held in trust	'	'
Financial Assets Measured at Fair Value	'	'
Financial Assets at Fair Value	$2,815	$3,063

GOODWILL_AND_INTANGIBLE_ASSETS2

GOODWILL AND INTANGIBLE ASSETS (Details) (USD $)	9 Months Ended					9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Apr. 30, 2014
	Sep. 30, 2014	Household Goods Moving Services (ABF Moving)	Household Goods Moving Services (ABF Moving)	Premium Logistics (Panther)	Premium Logistics (Panther)	Emergency & Preventative Maintenance (FleetNet)	Emergency & Preventative Maintenance (FleetNet)
Goodwill by reportable operating segment	'	'	'	'	'	'	'
Balance at the beginning of the period	$76,448,000	$5,352,000	$5,352,000	$71,096,000	$71,096,000	'	'
Goodwill acquired	630,000	'	'	'	'	630,000	'
Balance at the end of the period	77,078,000	5,352,000	5,352,000	71,096,000	71,096,000	630,000	'
Goodwill related to acquisition expected to be fully tax deductible	'	'	'	'	'	'	$600,000

GOODWILL_AND_INTANGIBLE_ASSETS3

GOODWILL AND INTANGIBLE ASSETS (Details 2) (USD $)	3 Months Ended		9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details 2) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Finite-lived intangible assets	'	'	'	'	'
Weighted Average Amortization Period	'	'	'13 years	'	'
Cost	$48,474,000	'	$48,474,000	'	$46,700,000
Accumulated Amortization	9,677,000	'	9,677,000	'	6,435,000
Net Value	38,797,000	'	38,797,000	'	40,265,000
Indefinite-lived intangible assets	'	'	'	'	'
Net Value	35,122,000	'	35,122,000	'	35,122,000
Total intangible assets	'	'	'	'	'
Cost	83,596,000	'	83,596,000	'	81,822,000
Net Value	73,919,000	'	73,919,000	'	75,387,000
Amortization expense on intangible assets	'	'	'	'	'
Intangible amortization expense	1,100,000	1,000,000	3,242,000	3,130,000	'
Minimum	'	'	'	'	'
Amortization expense on intangible assets	'	'	'	'	'
Annual amortization expense on intangible assets expected for the full years 2014 through 2018	'	'	3,000,000	'	'
Maximum	'	'	'	'	'
Amortization expense on intangible assets	'	'	'	'	'
Annual amortization expense on intangible assets expected for the full years 2014 through 2018	'	'	4,000,000	'	'
Trade name	'	'	'	'	'
Indefinite-lived intangible assets	'	'	'	'	'
Net Value	32,300,000	'	32,300,000	'	32,300,000
Other	'	'	'	'	'
Indefinite-lived intangible assets	'	'	'	'	'
Net Value	2,822,000	'	2,822,000	'	2,822,000
Customer relationships	'	'	'	'	'
Finite-lived intangible assets	'	'	'	'	'
Weighted Average Amortization Period	'	'	'14 years	'	'
Cost	44,242,000	'	44,242,000	'	43,500,000
Accumulated Amortization	7,167,000	'	7,167,000	'	4,790,000
Net Value	37,075,000	'	37,075,000	'	38,710,000
Driver network	'	'	'	'	'
Finite-lived intangible assets	'	'	'	'	'
Weighted Average Amortization Period	'	'	'3 years	'	'
Cost	3,200,000	'	3,200,000	'	3,200,000
Accumulated Amortization	2,444,000	'	2,444,000	'	1,645,000
Net Value	756,000	'	756,000	'	1,555,000
Other	'	'	'	'	'
Finite-lived intangible assets	'	'	'	'	'
Weighted Average Amortization Period	'	'	'8 years	'	'
Cost	1,032,000	'	1,032,000	'	'
Accumulated Amortization	66,000	'	66,000	'	'
Net Value	$966,000	'	$966,000	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
INCOME TAXES	'	'	'	'
Statutory federal tax rate (as a percent)	'	'	35.00%	'
State tax, low end of range of rate (as a percent)	'	'	6.00%	'
State tax, high end of range of rate (as a percent)	'	'	6.50%	'
Effective tax rate (as a percent)	39.70%	33.40%	37.90%	1.80%
Tax benefit from reversal of valuation allowance on foreign tax credit carryovers (as a percent)	'	'	1.40%	'
Alternative fuel tax credit (as a percent)	'	'	'	30.70%
Refund of federal and state income taxes that were paid in prior years, primarily from loss carrybacks	'	'	$2	'
Federal, state, and foreign income taxes paid	'	'	$15.80	'

LONGTERM_DEBT_AND_FINANCING_AR2

LONG-TERM DEBT AND FINANCING ARRANGEMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Long-term debt obligations	'	'
Long-term debt	$125,823	$112,845
Less current portion	40,088	31,513
Long-term debt, less current portion	85,735	81,332
Payments under long-term debt obligations	'	'
Due in one year or less	42,012	'
Due after one year through two years	34,025	'
Due after two years through three years	53,895	'
Due after three years through four years	224	'
Due after four years through five years	231	'
Due after five years	78	'
Total payments	130,465	'
Less amounts representing interest	4,642	'
Long-term debt	125,823	112,845
Term Loan	'	'
Long-term debt obligations	'	'
Long-term debt	73,750	83,750
Interest rate (as a percent)	1.40%	'
Payments under long-term debt obligations	'	'
Due in one year or less	16,670	'
Due after one year through two years	18,759	'
Due after two years through three years	41,481	'
Total payments	76,910	'
Less amounts representing interest	3,160	'
Long-term debt	73,750	83,750
Notes payable	'	'
Long-term debt obligations	'	'
Long-term debt	49,387	22,082
Weighted-average interest rate (as a percent)	2.10%	'
Payments under long-term debt obligations	'	'
Due in one year or less	24,328	'
Due after one year through two years	14,109	'
Due after two years through three years	12,197	'
Total payments	50,634	'
Less amounts representing interest	1,247	'
Long-term debt	49,387	22,082
Capital lease obligations	'	'
Long-term debt obligations	'	'
Long-term debt	2,686	7,013
Weighted-average interest rate (as a percent)	5.00%	'
Payments under long-term debt obligations	'	'
Due in one year or less	1,014	'
Due after one year through two years	1,157	'
Due after two years through three years	217	'
Due after three years through four years	224	'
Due after four years through five years	231	'
Due after five years	78	'
Total payments	2,921	'
Less amounts representing interest	235	'
Long-term debt	$2,686	$7,013

LONGTERM_DEBT_AND_FINANCING_AR3

LONG-TERM DEBT AND FINANCING ARRANGEMENTS (Details 2) (Secured notes payable and capital leases, USD $)	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Financing Arrangements	'	'	'
Total assets securitizing notes payable or held under capital leases	$87,175	$62,165	$96,600
Less accumulated depreciation and amortization	28,000	26,847	'
Net assets securitizing notes payable or held under capital leases	59,175	35,318	61,400
Revenue equipment	'	'	'
Financing Arrangements	'	'	'
Total assets securitizing notes payable or held under capital leases	83,622	58,613	'
Land and structures (terminals)	'	'	'
Financing Arrangements	'	'	'
Total assets securitizing notes payable or held under capital leases	1,794	1,794	'
Service, office, and other equipment	'	'	'
Financing Arrangements	'	'	'
Total assets securitizing notes payable or held under capital leases	$1,759	$1,758	'

LONGTERM_DEBT_AND_FINANCING_AR4

LONG-TERM DEBT AND FINANCING ARRANGEMENTS (Details 3) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Nov. 05, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Jun. 15, 2012

Sep. 30, 2014

Dec. 31, 2013

Interest rate swap agreement

Letter of Credit Agreements

Surety bonds

Notes payable

Credit Agreement

Accounts receivable securitization program

Subsequent Event

Revenue equipment

Revolving commitments

Term Loan

Letter of Credit Agreements

LIBOR

Freight Transportation (ABF Freight)

Financing Arrangements

Debt instrument, term

'5 years

Face amount of term loan

$100,000,000

Maximum borrowing capacity

75,000,000

Amount outstanding

Equipment financed during the period under notes payable

18,200,000

41,000,000

Outstanding letters of credit

19,800,000

22,800,000

17,800,000

20,300,000

Remaining borrowing capacity

58,600,000

57,200,000

Amounts collateralized by restricted funds

1,385,000

1,902,000

1,400,000

1,900,000

Outstanding surety bonds under uncollateralized bond programs

43,800,000

Outstanding surety bonds under collateralized bond program

12,700,000

Letters of credit, outstanding amount used as collateral

3,800,000

Term of swap agreement

'5 years

Notional amount

$50,000,000

Period of reference rate for variable rate receivable

'1 month

Fixed interest rate payments (as a percent)

1.85%

PENSION_AND_OTHER_POSTRETIREME2

PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Details) (USD $)

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Jan. 01, 2013

Jan. 31, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Jan. 01, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Multiemployer pension plans

Nonunion Defined Benefit Pension Plan

Supplemental Benefit Plan

Postretirement Health Benefit Plan

ABF Freight

Central States Pension Plan

person

plan

ABF Freight

Components of net periodic benefit cost

Service cost

$4,734,000

$70,000

$82,000

$210,000

$248,000

Interest cost

1,401,000

2,039,000

4,643,000

5,884,000

49,000

37,000

147,000

112,000

197,000

188,000

591,000

563,000

Expected return on plan assets

-2,544,000

-3,438,000

-7,980,000

-9,747,000

Amortization of prior service credit

-47,000

-142,000

Pension settlement expense

5,405,000

1,834,000

805,000

1,834,000

5,405,000

1,834,000

Amortization of net actuarial loss

595,000

961,000

1,729,000

6,388,000

57,000

65,000

170,000

195,000

23,000

134,000

69,000

401,000

Net periodic benefit cost

257,000

1,396,000

3,797,000

9,093,000

106,000

102,000

317,000

307,000

243,000

357,000

728,000

1,070,000

Number of plan participants for which vested pension benefits were settled

375

Premium paid to purchase nonparticipating annuity contract

25,400,000

Pension benefit obligation settled with nonparticipating annuity contract

23,300,000

Lump-sum distributions

6,300,000

28,800,000

Pension settlement expense, net of tax

492,000

1,121,000

3,303,000

1,121,000

500,000

3,300,000

Unrecognized net actuarial loss

22,100,000

Amortization period for unrecognized net actuarial loss

'8 years

Change in projected benefit obligation

Projected benefit obligation at the beginning of the period

211,660,000

Interest cost

1,401,000

2,039,000

4,643,000

5,884,000

49,000

37,000

147,000

112,000

197,000

188,000

591,000

563,000

Actuarial loss

10,413,000

Benefits paid

-54,593,000

Projected benefit obligation at the end of the period

172,123,000

Change in plan assets

Fair value of plan assets at beginning of period

207,613,000

Actual return on plan assets

5,182,000

Benefits paid

-54,593,000

Fair value of plan assets at end of period

158,202,000

Funded status

-13,921,000

Accumulated benefit obligation

$172,123,000

Discount rate (as a percent)

3.40%

3.80%

Adjusted funding target attainment percentage

112.30%

Multiemployer Plans

Number of multiemployer plans to which ABF Freight currently contributes

Maximum required increase in employer's contribution to multiemployer plans that enter reorganization status (as a percent)

7.00%

Approximate proportion of multiemployer pension plan contributions made to Central States Pension Fund (as a percent)

50.00%

Actuarially certified funded percentage of multiemployer pension plan

47.60%

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Loss	'	'
Total pre-tax amount	($24,107)	($17,907)
Total after-tax amount	-18,700	-14,912
Unrecognized Net Periodic Benefit Costs	'	'
Accumulated Other Comprehensive Loss	'	'
Total pre-tax amount	-23,025	-17,044
Total after-tax amount	-18,040	-14,386
Foreign Currency Translation	'	'
Accumulated Other Comprehensive Loss	'	'
Total pre-tax amount	-1,082	-863
Total after-tax amount	($660)	($526)

STOCKHOLDERS_EQUITY_Details_2

STOCKHOLDERS' EQUITY (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Changes in accumulated other comprehensive loss, net of tax, by component	'	'	'	'
Balances at beginning of the period	'	'	($14,912)	'
Other comprehensive loss before reclassifications	'	'	-8,206	'
Amounts reclassified from accumulated other comprehensive loss	'	'	4,418	'
OTHER COMPREHENSIVE INCOME (LOSS), net of tax	-1,917	4,263	-3,788	35,902
Balances at end of the period	-18,700	'	-18,700	'
Unrecognized Net Periodic Benefit Costs	'	'	'	'
Changes in accumulated other comprehensive loss, net of tax, by component	'	'	'	'
Balances at beginning of the period	'	'	-14,386	'
Other comprehensive loss before reclassifications	'	'	-8,072	'
Amounts reclassified from accumulated other comprehensive loss	'	'	4,418	'
OTHER COMPREHENSIVE INCOME (LOSS), net of tax	'	'	-3,654	'
Balances at end of the period	-18,040	'	-18,040	'
Foreign Currency Translation	'	'	'	'
Changes in accumulated other comprehensive loss, net of tax, by component	'	'	'	'
Balances at beginning of the period	'	'	-526	'
Other comprehensive loss before reclassifications	'	'	-134	'
OTHER COMPREHENSIVE INCOME (LOSS), net of tax	'	'	-134	'
Balances at end of the period	($660)	'	($660)	'

STOCKHOLDERS_EQUITY_Details_3

STOCKHOLDERS' EQUITY (Details 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Unrecognized net periodic benefit costs:	'	'	'	'
INCOME BEFORE INCOME TAXES	$32,556	$21,004	$50,972	$5,566
Tax benefit	-12,938	-7,022	-19,339	-101
NET INCOME	19,618	13,982	31,633	5,465
Unrecognized Net Periodic Benefit Costs \| Amounts Reclassified from Accumulated Other Comprehensive Loss	'	'	'	'
Unrecognized net periodic benefit costs:	'	'	'	'
Amortization of net actuarial loss	'	'	-1,968	'
Amortization of prior service credit	'	'	142	'
Pension settlement expense	'	'	-5,405	'
INCOME BEFORE INCOME TAXES	'	'	-7,231	'
Tax benefit	'	'	2,813	'
NET INCOME	'	'	($4,418)	'

STOCKHOLDERS_EQUITY_Details_4

STOCKHOLDERS' EQUITY (Details 4) (USD $)	0 Months Ended	3 Months Ended						9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Oct. 24, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Sep. 30, 2014	Sep. 30, 2013
Dividends on Common Stock	'	'	'	'	'	'	'	'	'
Dividends declared (in dollars per share)	$0.06	$0.03	$0.03	$0.03	$0.03	$0.03	$0.03	$0.09	$0.09
Dividend Amount	'	$823	$816	$819	$805	$806	$807	$2,458	'

SHAREBASED_COMPENSATION_Detail

SHARE-BASED COMPENSATION (Details) (USD $)	9 Months Ended	1 Months Ended	117 Months Ended
	Sep. 30, 2014	Jan. 31, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
	Restricted Stock Units	Stock Options	Stock Options	Stock Options	SARs
Award activity	'	'	'	'	'
Outstanding at the beginning of the period (in shares)	1,443,460	'	'	'	'
Granted (in shares)	216,450	'	'	'	'
Vested (in shares)	-219,351	'	'	'	'
Forfeited (in shares)	-33,548	'	'	'	'
Outstanding at the end of the period (in shares)	1,407,011	'	'	'	'
Granted to date (in shares)	'	'	'	'	0
Weighted-Average Grant Date Fair Value	'	'	'	'	'
Granted (in dollars per share)	$39.86	'	'	'	'
Stock options activity	'	'	'	'	'
Stock options outstanding (in shares)	'	'	'	35,730	'
Weighted average exercise price (in dollars per share)	'	'	'	$29.10	'
Exercised (in shares)	'	35,530	'	'	'
Forfeited (in shares)	'	200	'	'	'
Granted (in shares)	'	'	0	'	'

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Basic, numerator:	'	'	'	'
Net income	$19,618	$13,982	$31,633	$5,465
Effect of unvested restricted stock unit awards	-981	-585	-1,591	-243
Adjusted net income	18,637	13,397	30,042	5,222
Basic, denominator:	'	'	'	'
Weighted-average shares	26,054,678	25,736,810	25,979,555	25,690,184
Earnings per common share (in dollars per share)	$0.72	$0.52	$1.16	$0.20
Diluted, numerator:	'	'	'	'
Net income	19,618	13,982	31,633	5,465
Effect of unvested restricted stock unit awards	-981	-585	-1,591	-243
Adjusted net income	$18,637	$13,397	$30,042	$5,222
Diluted, denominator:	'	'	'	'
Weighted-average shares	26,054,678	25,736,810	25,979,555	25,690,184
Effect of dilutive securities	'	'	453	'
Adjusted weighted-average shares and assumed conversions	26,054,678	25,736,810	25,980,008	25,690,184
Earnings per common share (in dollars per share)	$0.72	$0.52	$1.16	$0.20

EARNINGS_PER_SHARE_Details_2

EARNINGS PER SHARE (Details 2) (Stock awards)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Stock awards	'	'	'	'
Antidilutive securities	'	'	'	'
Outstanding stock awards not included in calculation of diluted earnings per share (in shares)	0.7	0.8	0.7	0.8

OPERATING_SEGMENT_DATA_Details

OPERATING SEGMENT DATA (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
REVENUES	'	'	'	'
Revenues	$711,295	$623,414	$1,947,845	$1,720,999
OPERATING EXPENSES	'	'	'	'
Gain on sale of property and equipment	'	'	-597	-486
Pension settlement expense	'	'	5,405	1,834
Operating expenses	678,354	602,912	1,896,655	1,715,431
OPERATING INCOME	'	'	'	'
OPERATING INCOME	32,941	20,502	51,190	5,568
OTHER INCOME (COSTS)	'	'	'	'
Interest and dividend income	215	167	600	499
Interest and other related financing costs	-834	-993	-2,367	-3,279
Other, net	234	1,328	1,549	2,778
TOTAL OTHER INCOME (COSTS)	-385	502	-218	-2
INCOME BEFORE INCOME TAXES	32,556	21,004	50,972	5,566
Operating Segments \| Freight Transportation (ABF Freight)	'	'	'	'
REVENUES	'	'	'	'
Revenues	523,351	471,031	1,445,079	1,325,062
OPERATING EXPENSES	'	'	'	'
Salaries, wages, and benefits	294,826	276,683	835,354	816,502
Fuel, supplies, and expenses	91,406	84,714	275,473	250,486
Operating taxes and licenses	11,262	10,864	34,525	32,793
Insurance	6,498	6,858	17,859	17,410
Communications and utilities	3,768	3,724	11,741	11,535
Depreciation and amortization	17,746	17,621	50,925	56,162
Rents and purchased transportation	69,985	50,507	172,954	133,236
Gain on sale of property and equipment	-333	-93	-576	-487
Pension settlement expense	627	1,612	4,224	1,612
Other	2,829	1,325	7,211	5,649
Operating expenses	498,614	453,815	1,409,690	1,324,898
OPERATING INCOME	'	'	'	'
OPERATING INCOME	24,737	17,216	35,389	164
Operating Segments \| Premium Logistics (Panther)	'	'	'	'
REVENUES	'	'	'	'
Revenues	82,784	65,851	236,435	179,533
OPERATING EXPENSES	'	'	'	'
Purchased transportation	61,298	50,220	176,057	137,489
Depreciation and amortization	2,891	2,665	8,465	7,809
Salaries, benefits, insurance, and other	14,476	9,864	40,072	30,490
Operating expenses	78,665	62,749	224,594	175,788
OPERATING INCOME	'	'	'	'
OPERATING INCOME	4,119	3,102	11,841	3,745
Operating Segments \| Emergency & Preventative Maintenance (FleetNet)	'	'	'	'
REVENUES	'	'	'	'
Revenues	40,117	37,047	120,123	102,504
OPERATING EXPENSES	'	'	'	'
Operating expenses	39,378	36,202	117,283	100,137
OPERATING INCOME	'	'	'	'
OPERATING INCOME	739	845	2,840	2,367
Operating Segments \| Transportation Management (ABF Logistics)	'	'	'	'
REVENUES	'	'	'	'
Revenues	40,672	28,669	105,882	74,554
OPERATING EXPENSES	'	'	'	'
Operating expenses	39,612	28,128	103,433	72,990
OPERATING INCOME	'	'	'	'
OPERATING INCOME	1,060	541	2,449	1,564
Operating Segments \| Household Goods Moving Services (ABF Moving)	'	'	'	'
REVENUES	'	'	'	'
Revenues	35,338	30,530	72,943	65,358
OPERATING EXPENSES	'	'	'	'
Operating expenses	32,029	28,695	69,852	62,806
OPERATING INCOME	'	'	'	'
OPERATING INCOME	3,309	1,835	3,091	2,552
Other and eliminations	'	'	'	'
REVENUES	'	'	'	'
Revenues	-10,967	-9,714	-32,617	-26,012
OPERATING EXPENSES	'	'	'	'
Operating expenses	-9,944	-6,677	-28,197	-21,188
OPERATING INCOME	'	'	'	'
OPERATING INCOME	($1,023)	($3,037)	($4,420)	($4,824)

LEGAL_PROCEEDINGS_ENVIRONMENTA1

LEGAL PROCEEDINGS, ENVIRONMENTAL MATTERS, AND OTHER EVENTS (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
	Underground fuel storage tanks	Clean Water Act	Environmental cleanup costs	Environmental cleanup costs
	state	Freight Transportation (ABF Freight)
	tank
Environmental Matters	'	'	'	'
Number of underground tanks where the company's subsidiaries store fuel for use in tractors and trucks	64	'	'	'
Number of states in which underground tanks are located	20	'	'	'
Reserve for environmental contingencies	'	$0	$0.90	$0.90