Arkansas Best Corporation is a holding company. The Company, through its subsidiaries, is engaged in motor carrier transportation operations. The principal subsidiary of the Company is ABF Freight System, Inc. (ABF). ABF offers national, inter-regional and regional transportation of general commodities through standard, expedited and guaranteed less-than-truckload (LTL) services. General commodities include all freight except hazardous waste, dangerous explosives, commodities of exceptionally high value and commodities in bulk. ABF accounted for 96% of the Company’s consolidated revenues for the year ended December 31, 2008. The Company’s LTL motor carrier operations are conducted through ABF, ABF Freight System (B.C.), Ltd., ABF Freight System Canada, Ltd., ABF Cartage, Inc. and Land-Marine Cargo, Inc. (collectively ABF).