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, 2017

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 -Described			Balance at End of Period
Year ended December 31, 2017
Allowance for doubtful accounts	1,309		1,814			—		581		⁽²⁾	2,542
Allowance for revenue adjustments ⁽¹⁾	405		3,055			—		2,996		⁽³⁾	464
Income tax valuation	282		78			—		—			360
	1,996		4,947			—		3,577			3,366
Year ended December 31, 2016
Allowance for doubtful accounts	$	1,310	$	258		$	—	$	259	⁽²⁾	$	1,309
Allowance for revenue adjustments ⁽¹⁾	1,095		2,020			—		2,710		⁽³⁾	405
Income tax valuation	284		(2		)	—		—			282
	2,689		2,276			—		2,969			1,996
Year ended December 31, 2015
Allowance for doubtful accounts	$	2,155	$	33		$	—	$	878	⁽²⁾	$	1,310
Allowance for revenue adjustments ⁽¹⁾	408		4,793			—		4,106		⁽³⁾	1,095
Income tax valuation	273		11			—		—			284
	2,836		4,837			—		4,984			2,689

(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