Company:  ARKANSAS BEST CORP /DE/ (ABFS)
Form Type:  10-K
Filing Date:  2/29/2012 
CIK:  0000894405 
Address:  3801 OLD GREENWOOD RD 
City, State, Zip:  FORT SMITH, Arkansas 72903 
Telephone:  (501) 785-6000 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$19.64   		Change: 
0.00 (0.00%)  
Trade Time: 
Jun 19   		Market Cap: 
$504.94M
Description of Business
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  FORM 10-K
    PART I
      ITEM 1. BUSINESS
      ITEM 1A. RISK FACTORS
      ITEM 1B. UNRESOLVED STAFF COMMENTS
      ITEM 2. PROPERTIES
      ITEM 3. LEGAL PROCEEDINGS
      ITEM 4. MINE SAFETY DISCLOSURES
    PART II
      ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, ...
      ITEM 6. SELECTED FINANCIAL DATA
      ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL ...
        RESULTS OF OPERATIONS
        LIQUIDITY AND CAPITAL RESOURCES
      ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ...
      ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
        REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
        BALANCE SHEET
        BALANCE SHEET
        INCOME STATEMENT
        STOCKHOLDERS EQUITY
        CASH FLOW
        NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
      ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ...
      ITEM 9A. CONTROLS AND PROCEDURES
      REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
      ITEM 9B. OTHER INFORMATION
    PART III
      ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE ...
      ITEM 11. EXECUTIVE COMPENSATION
      ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL ...
      ITEM 13. CERTAIN RELATIONSHIPS AND RELATED ...
      ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
    PART IV
      ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
    VALUATION AND QUALIFYING ACCOUNTS
    SIGNATURES
    EXHIBIT INDEX
  EXHIBIT 21
  EXHIBIT 23
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 31.1
    Certification Pursuant to Section 302 of the Sarbanes-Oxley ...
  EXHIBIT 31.2
    Certification Pursuant to Section 302 of the Sarbanes-Oxley ...
  EXHIBIT 32
    Certification Pursuant to Section 906 of the Sarbanes-Oxley ...
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