Forward Air Corporation Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Schedule II - Valuation and Qualifying Accounts (Notes)

Schedule II - Valuation and Qualifying Accounts (Notes)

12 Months Ended

Dec. 31, 2012

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]



Col. A		Col. B		Col. C					Col. D				Col. E
		Balance at Beginning of Period		Charged to Costs and Expenses			Charged to Other Accounts Described		Deductions -Describe				Balance at End of Period
Year ended December 31, 2013
Allowance for doubtful accounts		$	1,149	$	423		$	—	$	(11	)	⁽²⁾	$	1,583
Allowance for revenue adjustments	⁽¹⁾	295		2,531			—		2,490			⁽³⁾	336
Income tax valuation		319		(85		)	—		—				234
		1,763		2,869			—		2,479				2,153
Year ended December 31, 2012
Allowance for doubtful accounts		$	1,219	$	199		$	—	$	269		⁽²⁾	$	1,149
Allowance for revenue adjustments	⁽¹⁾	284		2,003			—		1,992			⁽³⁾	295
Income tax valuation		348		(29		)	—		—				319
		1,851		2,173			—		2,261				1,763
Year ended December 31, 2011
Allowance for doubtful accounts		$	1,619	$	(217	)	$	—	$	183		⁽²⁾	$	1,219
Allowance for revenue adjustments	⁽¹⁾	377		1,951			—		2,044			⁽³⁾	284
Income tax valuation		335		13			—		—				348
		2,331		1,747			—		2,227				1,851

(1) Represents an allowance for adjustments to accounts receivable due to disputed rates, accessorial charges and other aspects of previously billed shipments.

(2) Represents uncollectible accounts written off, net of recoveries

(3) Represents adjustments to billed accounts receivable