A	   ALTON RAILROAD
A&BC       ALTOONA & BEECH CREEK RAILROAD
A&E        ALTON AND EASTERN RAILROAD
A&ER       ANNAPOLIS & ELK RIDGE RAILROAD
A&GW	   THE ALBERTA & GREAT WATERWAYS RY. CO. (NORTHERN ALBERTA RYS. CO.)
A&K        ALLEGHANY AND KINZUA RAILROAD
A&LM	   *THE ARKANSAS & LOUISIANA MIDLAND RY. CO.
A&LM	   *ARKANSAS & LOUISIANA MISSOURI RY. CO. {HUTTIG, MANSFIELD & NACOGDOCHES RAILROAD]
A&M	   ALABAMA & MISSISSIPPI RAILROAD CO.
A&NE       ABBOTSFORD & NORTH EASTERN RR
A&S	   ABILENE & SOUTHERN RY. CO.
A&SA	   ATLANTA & ST. ANDREWS BAY RY. CO. 
A&SL       ADIRONDACK & ST LAWRENCE RR
A&V	   ILLINOIS CENTRAL RR [ALABAMA & VICKSBURG RY. CO.}
A&W	   ALEXANDRIA & WESTERN RY. CO. 
A&WP	   ATLANTA & WEST POINT RAILROAD CO.
AA         ANN ARBOR RAILROAD
AAA	   AAA WAREHOUSE CORPORATION (SHELL OIL PRODUCTS US)
AAAX       AAA WAREHOUSE CORPORATION (SHELL OIL PRODUCTS US)
AAX        AGRICO CHEMICAL CO.
AACX       STATE of ALASKA, DEP'T. of NATURAL RESOURCES, DIV. OF AGRICULTURE
AACZ	   AMERICAN AGRICULTURAL CHEMICAL CO.
AADX	   AIRCO ALLOYS & CARBIDE
AAEX	   AMERICAN ANILINE AND EXTRACT CO.
AAFZ       AA FERTILIZER
AAKX	   AMULCO ASPHALT CO.
AALX       ADVANCED AROMATICS LP
AAMX	   *SHIPPERS' CAR LINE DIV. OF ACF INDUSTRIES
AAMX       *ACFA,ARRENDADORA DE CARROS DE FERROCARRIL,S.A.
AAMX	   +INGENIERIA Y DESARROOLO EN EQUYIP FERROVIAIRIO S.A. DE CV
AAPV       AMERICAN ASSOCIATION OF PRIVATE RAILCAR OWNERS, INC.
AAR        ASSOCIATION OF AMERICAN RAILROADS
AARE       (RAIL) DEPRE PRODUCT COMPANY
AATX	   *ANGLO-AMERICAN TAR PRODUCTS CO.
AATX       +AMPACET CORPORATION 
AAW	   ALLEGHENY & WESTERN RWY CO.
AAX        AGRICO CHEMICAL CO. (AMERICAN AGRICULTURAL CHEMICAL CO.)
AB         AKRON BARBERTON CLUSTER RAILWAY COMPANY
A&BB	   AKRON & BARBERTON BELT RAILROAD
ABB        AKRON & BARBERTON BELT RAILROAD
ABBX       ABBOTT LABS
ABC	   ATLANTA, BIRMINGHAM AND COAST RAILROAD
ABCK       RETIRED 01-26-94 (017) ATP [ALASKA BRITISH COLUMBIA TRANSPORTATION]
ABCR	   AKRON BARBERTON CLUSTER RAILWAY (ABC RAILWAY)
ABCX	   *AMERICAN BITUMULS CO.
ABCX	   *MERCHANTS DISPATCH TRANSPORTATION CORP.
ABCX	   *FALCON COAL CO.
ABCX       *(TVAX) TENNESSEE VALLEY AUTHORITY
ABCX       *ABC RAILWAY, INC.
ABEX	   *ABBEY CHEMICAL CORP.
ABEX	   *CPS CHEMICAL CO. (CPS PROCESSING CORP.)
ABEX	   +ADVANCED BIOENERGY, LLC
ABFS       ABF FREIGHT SYSTEM, INC.
ABFX	   AUBREY BERTLETT
ABFZ       ABF FREIGHT SYSTEMS, INC.
ABGX	   AMERICAN BLACK GRANITE CO.
ABIX       ANHEUSER-BUSCH, INC.
ABL        ALAMEDA BELT LINE
ABLX       RETIRED 09-02-92 ATP (1007)[AMERICAN REFRIGERATOR TRANSIT CO.]
ABM	   TEXAS AND PACIFIC RAILWAY [MISSOURI PACIFIC RAILROAD]
ABMX	   ALBERS BROTHERS MILLING CO.
ABN	   ASHLAND RAILWAY [ALABAMA NORTHERN RAILWAY]
ABOX       TTX CORPORATION [(RBOX) RAILBOX COMPANY; AMERICAN RAIL BOX CAR CO.]
ABPR       ABERDEEN CAROLINA & WESTERN RAILWAY [ABERDEEN & BRIAR PATCH RAILWAY]
ABPX	   *ASHLAND BY-PRODUCT COKE CO.
ABPX	   *ANIMAL BY-PRODUCTS CORP.
ABR	   ATHENS LINES LLC
ABRX	   *MERCHANTS DESPATCH TRANSPORTATION CORP. (ABRAHAM BROS. PACKING CO.)
ABRX       *ADRIAN & BLISSFIELD RAILROAD
ABRX       *AB RAIL INVESTMENTS INC.
ABRX	   +RAILMARK HOLDINGS INC.
ABS	   ALABAMA SOUTHERN RAILROAD
ABSX	   *AMERICAN BEET SUGAR CO. (AMERICAN CRYSTAL SUGAR CO)
ABSX	   +ALBERT BROS., INC.
ABTX	   *AUBREY BARTLETT
ABTX       *(NATX) G.E. RAILCAR SERVICES (ABBOTT LABS-LESSEE)
ABWX       ASEA BROWN BOVERI, INC.
ABX	   HOME GAS CORP. OF GREAT BARRINGTON (ADARONDAK BOTTLED GAS CORP.)
ABYX	   ALBANY RECYCLING SERVICES, INC.
AC         *ATLANTIC CITY RAILROAD
AC         +ALGOMA CENTRAL RAILWAY (CANADIAN NATIONAL RWY.) 
	   [ALGOMA CENTRAL & HUDSON BAY RY. CO.]
AC&Y	   NORFOLK SOUTHERN  [AKRON, CANTON & YOUNGSTON RAILROAD]
ACA	   ALUMINUM COMPANY OF AMERICA (ALCOA)
ACAX	   *ALUMINUM COMPANY OF AMERICA
ACAX       *ALLIED SIGNAL [ALLIED CHEMICAL DIV OF CANADA] (ALLIED CORPORATION)
ACAX	   +HONEYWELL INTERNATIONAL, INC.
ACBL       AMERICAN COMMERCIAL BARGE LINES, INC.
ACBT	   ATLANTIC COUNTY BOARD OF TRANSPORTATION
ACBX       SCANDINAVIAN OIL CO.
ACC	   ALLIED CHEMICAL CO.
ACCX	   *ANSUL CHEMICAL CO.
ACCX       +CONSOLIDATION COAL COMPANY [AMAX COAL COMPANY]
ACCZ	   ARCADIA CHEMICAL CORPORATION
ACDX       *ALLIED CHEMICAL CO.
ACDX	   *FIRST UNION PROPERTIES
ACDX	   +HONEYWELL INTERNATIONAL, INC.
ACEF       A C E FREIGHT INC
ACEX	   *ATLANTIC CITY ELECTRIC POWER CO.
ACEX	   *ATLANTIC CEMENT CO., INC.
ACEX       *BLUE CIRCLE ATLANTIC INC.
ACEX	   *ALTAMONT COMMUTER EXPRESS AUTHORITY
ACEX       +ACE COGENERATION COMPANY
ACEZ	   ARMOR CO-OP ELEVATOR
ACFX       *ACF INDUSTRIES, INC. [AMERICAN CAR & FOUNDRY CO.]
ACFX	   +GENERAL ELECTRIC RAIL SERVICES CORP.
ACFZ       ACF INDUSTRIES, INC. [AMERICAN CAR & FOUNDRY CO.]
ACGX       SUBURBAN PROPANE LP [ACME GAS CORPORATION]
ACHX	   *ALLIS-CHALMERS MANUFACTURING CO.
ACHX	   *ATLAS CHEMICAL CO.
ACHX       *ARMOUR CAR LINES
ACHX	   *USS AGRI-CHEMICALS DIVI. UNITED STATES STEEL CORP.
ACHX	   *AMERICAN CYANAMID CO.
ACIS       ALGOMA CENTRAL RWY. (CANADIAN NATIONAL RWY.)
ACIX       GREAT LAKES CHEMICAL CORP.[ATLANTIC CREOSOTING; ARKANSAS CHEMICALS,INC.]
ACJR       ASHTABULA CARSON JEFFERSON RAILROAD
ACJU       AMERICAN COASTAL LINES JOINT VENTURE INC.
ACJY       ASHTABULA CARSON & JEFFERSON RAILROAD
ACL        CSX TRANSPORTATION, INC. [ATLANTIC COAST LINE; SEABOARD COAST LINE]
ACJR	   ASTABULA CARSON JEFFERSON RAILROAD CO.
ACJU       AMERICAN COASTAL LINES, JOINT VENTURE, INC.
ACKX	   ARMSTRONG CORK CO>
ACLU       ATLANTIC CONTAINER LINE LTD
ACLX	   *A. C. LAWRENCE LEATHER CO.
ACLX	   *ALLIED CHEMICAL CORP.
ACLX       *AMERICAN CAR LINE COMPANY
ACMX	   *ALGONQUIN CHEMICAL CO.
ACMX	   *AMERICAN COMMERCIAL ALCOHOL CORP.
ACMX       +VOITH HYDRO, INC. [ALLIS-CHALMERS CORP.; ALLIS-CHALMERS HYDRO]
ACNU       *AKZO CHEMIE BV
ACNU       *CUSTOM CONTAINERS OF AMERICA
ACOU       ASSOCIATED OCTEL CO., LTD.
ACOX	   *AMERICAN COTTON OIL CO.
ACOX	   *WRIGHT CHEMICAL CORP.
ACOX       *AURORA COOPERATIVE ELEVATOR CO
ACOX       *CHRYSLER RAIL TRANSPORTATION CORPORATION
ACOZ	   AMERICAN COLLOID CO.
ACPX       *AMOCO CANADA PETROLEUM COMPANY LTD.
ACPX       *BP PRODUCTS NORTH AMERICA INC. [CGTX,INC.; AMOCO OIL CO.]
ACPX	   +UNION TANK CAR CO.
ACPZ       *AMERICAN CONCRETE PRODUCTS COMPANY
ACPZ	   *AMERICAN CAST IRON PIPE CO.
ACR        ALGOMA CENTRAL RAILWAY
ACRC       ANDALUSA & CONECUH RAILROAD CO.
ACRR       ALLEGANY CENTRAL RAILROAD
ACRX       ELEMENTIS CHROMIUM LP [AMERICAN CHROME & CHEMICALS INC.]
ACRY	   ARKANSAS CENTRAL RAILWAY CO.
ACSU       ATLANTIC CARGO SERVICES
ACSX       *FIRST UNION PROPERTIES, INC.  (ALLIED CHEMICAL; ALLIED SIGNAL;
	   HONEYWELL INTL. LESSEES)
ACSX	   +HONEYWELL INTERNATIONAL, INC.
ACSZ       *AMERICAN CARRIER EQUIPMENT
ACSZ	   *AMERICAN CRYSTAL SUGAR
ACTC       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTP       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTQ       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTR       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTS       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTT       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTU       ASSOCIATED CONTAINER TRANSPORT
ACTW       ASSOCIATED CONTAINER TRANSPORTATION (USA)
ACTX	   *ACAR MANUFACTURING CO. 
ACTX       *FIRST UNION PROPERTIES, INC. (ALLIED CHEMICAL; ALLIED SIGNAL;
	   HONEYWELL INTL. LESSEES)
ACTX	   +HONEYWELL INTERNATIONAL, INC.
ACDX       ALLIED CHEMICAL COMPANY (ALLIED CORPORATION)
ACTX       ALLIED CHEMICAL COMPANY (ALLIED CORPORATION)
ACTZ       AEPX COAL TERMINAL
ACUU       ACUGREEN LTD
ACVX	   AMERICAN CIDER & VINEGAR CO.
ACWR       ABERDEEN, CAROLINA & WESTERN RAILWAY CO.
ACWX	   *AMERICAN CREOSOTE WORKS 
ACWX	   *GENERAL AMERICAN TRANSPORTATION CORP.
ACWZ       *UNION PACIFIC [CHICAGO & NORTH WESTERN TRANS CO]
ACWZ	   *AMERICAN COLLOID WEST
ACX	   ASSOCIATED COOPERATIVES, INC.
ACXU       ATLANTIC CARGO
ACXX       ANDERSON COLUMBIA CO., INC.
ACY        NORFOLK SOUTHERN  [AKRON, CANTON & YOUNGSTON RAILROAD; NORFOLK & WESTERN RY.]
ACZ	   AXTELL CO-OP
ACZX	   *A C RAILROAD SERVICE CO.
ACZX	   +JRR RAIL, LLC
AD         NORFOLK, FRANKILN & DANVILLE RWY. [ATLANTIC AND DANVILLE RY.]
ADBF       ADRIAN & BLISSFIELD RAILROAD COMPANY
ADC	   ARCHER DANIEL CORP.
ADCU       FLEXI-VAN LEASING, INC.
ADCX       ADIRONDACK SCENIC RR. [ADIRONDACK CENTENNIAL]
ADEZ       ADDISON ELEVATOR CO.
ADIR       ADIRONDACK RAILWAY
ADIX	   ADIRONDAK RAILWAY PRESERVATION SOCIETY
ADIZ       ADM INDUSTRIES
ADKU       AGA A/S
ADLE       MILLER MOTOR EXPRESS INC
ADM        ARCHER DANIELS MIDLAND CO.
ADMX       NORTH AMERICAN CAR CORP. [ADM TRANSPORTATION CO.; ADM LEASCO; 
	   ARCHER-DANIEL-MIDLAND, LESSEES)
ADMZ       ADM MILL
ADN        ARKANSAS LOUISIANA & MISSISSIPPI RAILROAD CO. [ASHLEY, DREW & NORTHERN RWY]
ADPZ       ADM PROCESSING
ADRC       ADIRONDACK RAILWAY CORP.
ADRX       *AMERICAN REFRIGERATOR TRANSIT CO.
ADRX       +ADDELESTON RECYCLING CORPORATION
ADSH       ADMIRAL SHIPPING
ADSX	   *A. D. SCHADER
ADSX       +ANDREW MERRILEES LIMITED
ADUE       ADVANCE-UNITED EXPRESS WAYS
ADVX	   API ENTERPRISES
ADWZ       ADVANCE WARNING
ADX	   *AK-SAR-BEN DESPATCH (MIDWEST DESPATCH CAR CO.)
ADX	   *ABBOTTS DARIES INC.
AE	   ARIZONA EASTERN RAILROAD (SOUTHERN PACIFIC LINES WEST OF PORTLAND, 
	   OGDEN, EL PASO & TUCUMCARI)
AEC        ATLANTIC & EAST CAROLINA RWY.
AECC	   ARKANSAS ELECTRIC CO.
AECX	   *AMERICAN EXTRACT CO. 
AECX       +ASSOCIATED ELECTRIC COOPERATIVE, INC. 
AECZ	   AMERICAL ELECTRIC COAL
AEFR       AURORA ELGIN & FOX RIVER ELECTRIC CO.
AEIC       ALCO IMPORT-EXPORT
AEIX       ALAN ESLISK
AEIZ       (FRLN) FARRELL LINES INC.
AEPS	   AMERICAN ELECTRIC POWER SERVICE CORPORATION
AEPU       AMERICAN LINES INC.
AEPX       AMERICAN ELECTRIC POWER SERVICE CORPORATION [APPALACHIAN POWER]
AEPZ       AEP COAL TERMINAL
AEQX	   ATEL EQUIPMENT CORP.
AER	   CANADIAN PACIFIC RY. [ALGOMA EASTERN RAILWAY]
AERC       ALBANY & EASTERN RAILROAD
AERX	   AMEREN ENERGY RESOURCES GENERATING CO.
AESX       (NATX) G.E. RAIL SERVICES(A. E. STALEY MANUFACTURING CO., LESSEE)
	   [NORTH AMERICAN CAR CORP.]
AEVX       AKZO COATINGS INC.
AEX	   THE ANDERSONS [ANDERSON ELEVATOR CO.]
AF         ALABAMA & FLORIDA RAILWAY, INC.
AFCU       AFRAM LINES, LTD.
AFCX       ATEL LEASING CORP. (ATEL CAPITAL EQUIPMENT FUND)
AFCZ       AFRAM LINES, LTD.
AFEX       FARMERS ELEVATOR CO. OF ARTHUR, ND
AFFX	   AFFCAR, INC.
AFGX	   A. F. GILMORE CO.
AFIU       ABS INDUSTRIAL VERICATION INC.
AFIX       FIXCOR INDUSTRIES INC.
AFIZ       AGMARK FOODS
AFLR       ALABAMA & FLORIDA RAILROAD
AFOX	   CITIES SERVICE OIL CO. [ARKANSAS FUEL OIL CORP.]
AFPX       HONEYWELL INTERNATIONAL, INC. [FIBERS & PLASTICS DIVISION, 
	   ALLIED CORPORATION; ALLIED SIGNAL, INC.]
AFR	   AMADOR FOOTHILLS RAILROAD
AFRC       AMERICAN FREIGHTWAYS CO
AFRX	   AF RAILWAY INDUSTRIES, INC.
AFSX	   *AARON FERER & SONS CO.
AFSX	   +ASTARIS, LLC.
AFT	   AMERICAN FREEDOM TRAIN FOUNDATION
AFTX       RETIRED 03-05-91 FET (0057)  [AMERICAN FREEDOM TRAIN]
AFZ	   AMERICAN FRUCTOSE
AG         GALVESTON RAILROAD, LP [ABBYVILLE-GRIMES RWY.; A & G RAILROAD, LLC;
	   THE BAY LINE RAILROAD, LLC]
AGAX	   ANCHOR GASOLINE CORP.
AGBX	   A. G. BARTLETT CO.
AGC	   AMERICAN GREETING CO.
AGCR       ALAMO GULF COAST RAILROAD 
AGCX	   *THE AKIN GASOLINE CO.                                      
AGCX       *ALBERTA GAS CHEMICALS LTD.
AGCX	   *OHIO TANK CAR CO.
AGCX	   *NORTH AMERICAN CAR CORP.
AGCX       +(PROX) PROCOR LIMITED [VENDOME TANK CAR CO.]
AGCZ	   AMERICAN GREETING CARD
AGEX       *A.G. PIPE LINES, INC.
AGEX	   *NOVA CHEMICALS LTD.
AGFX       ANCHOR GAS & FUEL CO.
AGHX       AGRIUM U.S. INC.                                              
AGIX       AGRI FINANCIAL SERVICES, INC. (AGRI INDUSTRIES)
AGKX	   POLAR SUPPLY, INC.
AGLF	   KNOXVILLE & HOLSTON RIVER RAILROAD [ATLANTIC AND GULF RAILROAD]
AGLX       *ANDREWS GAS LIQUIDS SERVICE (ANDREWS PETROLEUM, INC.)
AGLX	   +LEASECO
AGM        ALABAMA MARBLE, DIV. OF GEORGIA MARBLE
AGMX	   *AMALGAMATED SUGAR CO.
AGMX       *AGRICULTURAL MINERALS LP
AGMX       +TERRA NITROGEN LP
AGMZ       AG MAX CORPORATION
AGOZ       AG ONE
AGPX       *CHICAGO FREIGHT CAR LEASING CO
AGPX	   +AG PROCESSING CORPORATION
AGPZ       AG PROCESSING CORP.
AGR        ALABAMA & GULF COAST RWY.
AGRD       A & G RAILROAD, LLC [ABBYVILLE-GRIMES RWY.]
AGRI       AGRI INDUSTRIES
AGRX	   *AGAR PACKING & PROVISION CO. (MATHER STOCK CAR CO.)
AGRX       *AGRIFOS LLC
AGRX	   +AGRI-EMPRESA, INC.
AGRZ       AGRA PROCESSING
AGS        ALABAMA GREAT SOUTHERN RR
AGSL	   ALDER GULCH SHORT LINE RWY.
AGSX	   ALABAMA-GEORGIA SYRUP CO.
AGTX	   *ANDERSON & GUSTAFSON, INC. (C. A. GUFTAFSON CO., INC.)
AGTX       *AMERIGAS PROPANE LP
AGX	   *AJAX GASOLINE CO.
AGX	   *A. GUTHRIE & CO.
AGX	   *THE ALBERTA & GREAT WATERWAYS RAILROAD (NORTHERN ALBERTA RYS. CO.)
AGYX       CENTREX CONSTRUCTION PRODUCTS (AMERICAN GYPSUM CO.)
AH	   ALASKA HYDRO TRAIN
AHBX	   BROWN CHEMICAL CO.
AHBZ	   ANHEUSER BUSCH
AHCX	   *ANSBACHER-HAGERSTOWN CHEMICAL CORP.
AHCX       +THE PCS PHOSPHATE CO. [ARCADIAN CORPORATION]
AHMX	   *A. H. MATHIEU & CO.
AHMX       *ACF INDUSTRIES - SHIPPERS CAR LINE DIV.
AHMX       +ALTOS HOMOS DE MEXICO SA DE CV
AHT        RETIRED 11-08-93 ATP (039) [ALASKA HYDRO TRAIN]
AHTL       A. & H. TRUCK LINE, INC.
AHW        *AHNAPEE & WESTERN RAILWAY (OUT OF OPERATION 9/11/92)
AHW        +FOX VALLEY & WESTERN, LTD. [GREEN BAY & WESTERN RAILROAD] (CANADIAN NATIONAL RWY)
AHWZ       FOX VALLEY & WESTERN, LTD.
AHX	   AMERICAN HOMINY CO.
AIA        AIRCO ALLOY
AICX	   *ANCOR INTERNATIONAL CORP.
AICX       *HOEGANAES CORP.
AICX       *ADDLESTONE INTERNATIONAL CORPORATION
AIDU       ALBERMARLE CORPORATION
AIDX       A.I. DUPONT CO.
AIEU       AVIATION IMPORT EXPORT, INC.
AIG	   AIG COMMERCIAL EQUIPMENT FINANCE, INC.
AIGX	   AIG RAIL SERVICES INC. (AIG COMMERCIAL EQUIPMENT FINANCE, INC.)
AIIX	   ADAMS INDUSTRIES, INC.
AINX       TTX COMPANY - ACORN DIVISION
AIPX       FERROUS PROCESSING & TRADING CO. [ATLAS IRON PROCESSORS, INC.]
AIRI	   ALABAME INDUSTRIAL RAILCAR, LLC
AIRX       AMERICAN INTERNATIONAL RAIL SERVICES LLC
AITU       WESTERN INTERMODAL
AIX	   ANTRIUM IRON CO.
AIZ	   ARGO INDUSTRY
AIZZ	   III TRANSPORTATION
AJ         ALMA & JONQUIERES RY.
AJAX	   *AJAX TRANSPORTATION CO. [AJAX TANK CAR CO.]
AJAX	   +AGRAMERICAS, INC.
AJCU       AUSTRALIA JAPAN CONTAINER LINE
AJPX       *NORTH AMERICAN CHEMICAL CO. (IMC CHEMICALS)
AJPX	   +SEARLES VALLEY MINERAL OPERATIONS, INC.
AJR	   ARTEMUS-JELLICO RAILROAD
AJT	   ATLANTA JOINT TERMINAL CO.
AKC	   ARKANSAS CENTRAL RAILROAD
AKDN       ACADIANA RAILWAY COMPANY
AKER       AKERS MOTORS LINE INC
AKFX       AKF CORP.
AKGX	   POLAR SUPPLY, INC. [ANDERSON & KINDT GAS, INC.]
AKLU       K LINE
AKMD       *KANSAS MIDLAND RAILROAD CO.
AKMD       +ARKANSAS MIDLAND RAILROAD CO. (PINSLY RAILROAD CO.)
AKMX	   *A & K RAILROAD MATERIALS, INC.
AKMX       *HELM FINANCIAL CORP.
AKOX	   AYCOCK-LINDSEY CORP.
AKRN       AKRON-CHICAGO INC
AKZX       AKZO NOBEL CHEMICALS INC. [AKZO CHEMIE AMERICA]
AL         ALMANOR RAILROAD
AL&G	   ARKANSAS, LOUISIANA & GULF RY. CO.
AL&S	   ALTON & SOUTHERN RAILROAD
ALA        ALABAMA & GULF COAST RAILWAY
ALAB       ALABAMA RAILROAD COMPANY, INC.
ALAX	   *ALASKA ASPHALT CO.
ALAX	   *UNION OIL COMPANY OF CALIFORNIA
ALAX	   *ALABAMA METALLURGICAL CORP.
ALAX	   *CAIN CHEMICAL INC.
ALAX       +EQUISTAR CHEMICALS [OCCIDENTAL CHEMICAL CORP., ALATHON POLYMERS DIV.; 
	   OXY PETROCHEMICALS; LYONDELL PETROCHEMICAL])
ALBR       ALBANY BRIDGE RAILROAD
ALBX       ALBERT CITY ELEVATOR
ALBY       ALBANY PORT RAILROAD
ALBZ	   ALOIS BOX
ALC	   ALLEGHENY CENTRAL RAILROAD
ALCC       AGR. DIV., ALLIED CHEMICAL CORP.
ALCNB	   ALCAN (ALUMINUM COMPANY OF CANADA)
ALCO       AMERICAN LOCOMOTIVE COMPANY
ALCX	   *ALLEGHENY CENTRAL SCENIC RAILROAD
ALCX       +ALCAN SMELTERS & CHEMICAL, LTD. - CANADA {ALUMINUM COMPANY OF CANADA]
ALCZ	   ALLEN COUNTY CO-OP
ALEX       AGRI FINANCIAL SERVICES, INC. (AGRI INDUSTRIES) [AGRI-LEASIT]
ALFZ	   ALLIED FOODS
ALFZ	   ALMIRA FARMERS
ALGX	   AMSTERDAM LEASING
ALHX	   ALLCAPITAL RAIL MANAGEMENT, LLC
ALJX	   ALUMINA PRODUCTS OF JAMAICA
ALKX	   AIRLAKE TERMINAL RY. CO.
ALLA       ALL-AMERICAN TRANSPORTATION, INC
ALLX	   *ALLIED CHLORINE & CHEMICAL PRODUCTS, INC.
ALLX	   *UNIVERSAL PACKAGING CORP.
ALLX       *ALLIANCE MACHINE COMPANY (ALLIANCE SHIPPERS)
ALLX	   +ALLCAPITAL RAIL MANAGEMENT, LLC
ALM	   *ARKANSAS & LOUISIANA MISSOURI RY. CO
ALM        +ARKANSAS LOUISIANA & MISSISSIPPI RAILROAD COMPANY
ALMX	   *ANKENEY LINSEED MRG. CO.
ALMX       +TRINITY RAIL MANAGEMENT [(MCHX) TRANSCISCO LEASING COMPANY]
ALN	   ALBANY & NORTHERN RAILROAD
ALNX       ALBERTA GOVERNMENT
ALOX	   ALBERTA LINSEED OIL CO., LTD.
ALPX	   *ALLEN PACKING CO., DIV. OF FOOD FAIR STORES, INC.
ALPX       +ALBERTA GOVERNMENT
ALPZ	   ALLIED PAPER COMPANY
ALQS       ALIQUIPPA & SOUTHERN RAILROAD [LTV STEEL]
ALR	   ALGOMA RAILROAD
ALRX       *ALABAMA RIVER PULP COMPANY
ALRX	   *A & R LEASING LLC
ALRX	   +ALPHA RAILROAD INDUSTRIES
ALRZ	   ALCOA REFINING
ALS        ALTON & SOUTHERN RAILWAY {MISSOURI PACIFIC RAILROAD} (UP)
ALSS       ALCOA STEAMSHIP CO INC
ALST	   ALLEGHENY LUDLUM STEEL
ALSX	   *ATLANTIC LIVE STOCK EXPRESS, INC.
ALSX       +ALBIS CANADA, INC.
ALT	   AIRLAKE TERMINAL ERAILWAY COMPANY
ALTU       VTG VEREINIGTE TANKLAGER U TRANSPORTMITTEL GMBH
ALTX	   *ATLAS TANK LINE CO. INC. 
ALTX       +ALTER TRADING CO. [SOUTHERN ILLINOIS RAILCAR INC.;(ACL) ARMOUR TANK LINES]
ALU	   ALCOLU RAILROAD
ALUX       ALUMAX OF SOUTH CAROLINA, INC.
ALWX       GENERAL ELECTRIC RAILCAR SERVICES CORP. [NORTH AMERICAN CAR CORP.]
ALY        *ALLEGHENY & EASTERN RAILROAD, INC. [ALLEGHENY RAILROAD CO.]
ALY	   BUFFALO & PITTSBURGH RAILROAD INC.
ALX	   AMERICAN LINSEED CO.
ALY	   ALLEGHENY & EASTERN RAILROAD, INC. [ALLEGNENY RAILROAD CO.]
AM         ARKANSAS & MISSOURI RAILROAD COMPANY
AMAX	   *ARTHUR M. ADLER TANK LINE (GENERAL AMERICAN TANK CAR CORP.) 
AMAX       +AMAX COAL COMPANY
AMB	   AMERICAN BRIDGE
AMBU       AMBER LINE, INC.
AMBX	   *AMERICAN BRIDGE CO.
AMBX       +AMERICAN BOILER WORKS INC. [AMHERST BARGE; AMHERST INDUSTRIES]
AMBZ	   AMGER MAILING
AMC        *AMADOR CENTRAL RAILROAD
AMC        +ARKANSAS LOUISIANA & MISSISSIPPI RR
AMCH	   AMOCO CHEMICALS COMPANY (BP AMOCO)
AMCX	   *THE AMERICAN MOLASSES CO. OF NEW YORK 
AMCX	   *ALBEE MERCHANDISING CO.
AMCX       +BP AMOCO CHEMICAL COMPANY, CHEMICAL DIVISION
AMCY	   AMERICAN CYNAMID
AMCZ       *AMC CHEMICAL
AMCZ       *INTERBULK, INC.
AMEX	   *AMERICAN PETROLEUM PRODUCTS CO.
AMEX       *ALBAMEX [ALIMENTOS BALANCEADOS DE MEXICO]
AMEX	   +ALLIED ENTERPRISES
AMEZ	   AMERICAN CARLOID
AMFU       AMPHIBIOUS CONTAINER LEASING
AMFX	   *ABERFOYLE MANUFACTURING CO.
AMFX	   +AMERICAN RAILCAR INDUSTRIES
AMGX       AMG RESOURCES CORPORATION
AMHR	   *AMHERST INDUSTRIES
AMHR       +LANDISVILLE RAILROAD, INC.
AMIN	   AYERSHIRE MINE 
AMIU       AMERICAN MARINE INDUSTRIES
AMIX	   *APOLLO METALS, INC.
AMIX       +RAILCAR LEASING SPECIALISTS, INC.
AMIZ       *AMERICAN MARINE INDUSTRIES
AMIZ	   *ANTELOPE MINE
AMLX	   *AMERICAN MILLING CO. TANK LINE (ALLIED MILLS) 
AMLX       +AMERICAN RAILCAR CO.
AMMF       ADMIRAL MERCHANT MTR FTR
AMMU       HYUNDAI
AMMX	   *AMERICAN MINERALS, INC.
AMMX	   *AMOCO MINERALS COMPANY
AMMX       +KENTUCKY-TENNESSEE CLAY CO. [CYPRUS INDUSTRIAL MINERALS]
AMMZ	   AMERICAN MINERALS
AMNX	   AMERICAN RAILCAR LEASING PARTNERS
AMOX       *AMOCO OIL COMPANY (BP NORTH AMERICA)[AMERICAN OIL CO.]
AMOX	   *MEXICAN PETROLEUM CORP.
AMOX	   *ALAMO TANK CAR CO.
AMOX	   +UNION TANK CAR CO.
AMOZ       AMOCO OIL COMPANY (BP NORTH AMERICA)[AMERICAN OIL CO.]
AMNX       AMERICAN RAILCAR LEASING PARTNERS
AMPX	   *AMERICAN CHEMICAL PAINT CO.
AMPX	   *ARK-MO PLANT FOOD CO., INC.
AMPX       +(NATX) G.E. RAIL SERVICES {NORTH AMERICAN CAR CORP.] 
	   (AMALGAMAIZE CO., LESSEE)
AMPZ       ADM PLANT
AMQP       AMIQUIP
AMR	   UP [ARCATA & MAD RIVER RAILROAD]
AMRT	   ARKANSAS & MEMPHIS RAILWAY BRIDGE & TERMINAL CO.
AMRU	   ALASKA MARINE LINES, INC.
AMRX	   *AMERICAN REFINING PROPERTIES (AMERICAN REFINING CO.)
AMRX       *AMEROPAN RAILCAR CORP. [AMERICAN REFRIGERATOR TRANSIT CO.]
AMRX       *CONSOLIDATED OIL & TRANSPORTATION CO.
AMRX	   +WESTERN FUELS & ASPGHALT SUPPLY, INC.
AMRZ	   *AMERICAN CHASSIS LEASING, INC.
AMRZ	   *AMERICAN MAIZE
AMSI	   AMERICAN SHORTLINE INC.
AMSX       ALLTRANS MANAGEMENT SERVICES CORP
AMSZ	   AMALGAMATED SUGAR
AMT	   *AGENCE MÉTROPOLITAINE DE TRANSPORT
AMT	   *AMTRAK
AMTK       AMTRAK - NATIONAL RAILROAD PASSENGER CORP., NEC
AMTX	   *MITCHELL TANK LINE
AMTX	   *AMERICAN REFRIGERATOR TRANSIT CO.
AMTX	   *TUCO, INC. 
AMTZ       AMTRAK
AMUX	   ATKINSON, MARCOU LTD. 
AMWX       AMWAY CORP
AMXU       AMERICAS MARINE EXPRESS, INC.
AMZ	   ALLIED MATERIALS
AN         AN RAILWAY LLC (APALACHICOLA NORTHERN RAILROAD)
AN&N	   ANTHONY & NORTHERN RY. CO.
ANAU       ALLIANCE NAVIGATION LINE, INC.
ANAX	   *THE ANACONDA CO. [ANACONDA COPPER MINING CO.]
ANAX       +GENERAL ELECTRIC RAIL SERVICES CORP. [GENERAL ELECTRIC RAILCAR SERVICES CORP.; 
	   EXCEL RAILCAR CORP.; EXCEL TRANSNATIONAL, INC.]
ANBX       ANBEL CORPORATION (NON-REV & PSNGR CARS)
ANC	   ATLANTIC & NORTH CAROLINA RAILROAD
ANCX       NORIT AMERICAS, INC.[AMERICAN NORIT CO.; AMERICAN CAN CO.]
AMCZ	   ANDERSON CORPORATION
ANDW       ANDREW & PIERCE INC
ANDX       ANDESITE ROCK CO.
ANGX	   *ARKANSAS FUEL OIL [ARKANSAS NATURAL GAS CORP.]
ANGX	   +THE ANDERSONS-RAIL GROUP
ANHX	   ANN HARBOR RAILROAD
ANIX	   ASSOCIACION NATIONAL DE LA INDUSTRIA QUIMICA, A.C.
ANKX	   *AHCHOR CAR CO. 
ANKX       +A & K RAILROAD MATERIALS, INC.
ANN	   ANTHONY & NORTHERN RAILWAY
ANPX	   *ANAMOSA POULTRY & EGG CO. 
ANPX	   *MOBIL OIL CO. [ANCHOR PETROLEUM CO.] (ELIMINATED 1/1963)
ANR        ANGELINA & NECHES RIVER RAILROAD COMPANY
ANRZ	   ANDALEX RESOURCES
ANSX       ANSCO INVESTMENT CO.
ANY	   ATHABASCA NORTHERN RAILWAY
ANYX       NOT TO BE ASSIGNED PER ICG PER AJM 84/07/12
ANZL       AUSTRALIAN NEW ZEALAND LINES
AO         *ADIRONDACK ORE MINES (REPUBLIC STEEL)
AO	   +APPALACHIAN & OHIO RAILROAD INC.
AO&M       ASHLAND ODANAH & MARENGO RAILWAY
AOCU       THE ASSOCIATED OCTEL CO. LTD
AOCX       ALUMINUM COMPANY OF AMERICA {ALUMINUM ORE CO.; ALCOA ORE CO.]
AOCZ	   AMERICAN OIL CO. (BP AMOCO)
AOEX	   *AMERICAN OIL EXPORT CO., INC. 
AOEX	   +AMERICAN ORIENT EXPRESS RAILWAY
AOIX       MARATHON PETROLEUM [MARATHON ASHLAND PETROLEUM CO.; ASHLAND OIL CO.]
AOK        ARKANSAS-OKLAHOMA RR
AOLX	   AMERICAN OAK LEATHER CO.
AOR	   ALIQUIPPA & OHIO RIVER RAILROAD (OHIO CENTRAL RAILROAD)
AORX	   ATHENS FOOD & REFINING CO., INC.
AOSZ       A.O. SMITH INDUSTRIES
AOTX	   AMERICAN OIL & TANK LINE INC.
AOUX       ALBERTA & ORIENT GLYCOL COMPANY LIMITED
AOWX	   AMERICAN OIL WORKS
AOX        TIDEWATER OIL CO. [ASSOCIATED OIL CO.; TIDE WATER ASSOCIATED OIL CO.]
APA        APACHE RAILWAY COMPANY
APAX	   *ASSOCIATED PACKERS, INC. 
APAX       *WEST PENN POWER CO. 
APAX       +CEMENTOS APASCO S.A. de C.V.
APCC       *ALL POINTS CONTAINER CORP.
APCC	   *ARKANSAS PORTLAND CEMENT CORP.
APCU       AMERICAN PRESIDENT LINES, LTD.
APCX	   *ICI UNITED STATES [ATLAS POWER CO.; ATLAS CHEMICAL INDUSTRIES; ICI AMERICA INC.]
APCX	   *ARIZONA PACIFIC RAILROAD CO.
APCX       +ALLIED LIME COMPANY [ALLIED PRODUCTS CO.]
APCZ	   APPLETON PAPER CO.
APD        ALBANY (NY) PORT DISTRICT RAILROAD
APDR	   ALBANY (NY) PORT DISTRICT RAILROAD
APEX	   *ATLANTIC PETROLEUM CORP.
APEX       *APEX TANK CAR LINE {APEX OIL CO. (CHAS. W. MINTZ)]
APFZ	   ATLANTIC PACIFIC
APGX	   ARMSTRONG PACKING CO.
APHX	   AIR PRODUCTS POLYMERS, LP
APHX	   *ARMS PALACE HORSE CAR CO. (ARMS-YAGER RY. CAR CO.) 
APHX	   *APACHE POWDER CO.
APIX	   *ALLIED PACKERS 
APIX       +COMMONWEALTH PLAN, INC.  (AIR PRODUCTS & CHEMICALS, LESSEE)
APKX	   ARIZONA PACKING CO.
APLA       APOLLO AIR FREIGHT CORP
APLS       AMERICAN PRESIDENT LINES - WATER CARRIER
APLU       AMERICAN PRESIDENT LINES,LTD.
APLX       APL LAND TRANSPORT SERVICES, INC. [AMERICAN PRESIDENT LINES; 
	   AMERICAN PRESIDENT INTERMODAL, INC.]
APLZ       AMERICAN PRESIDENT LINES,LTD.
ARMN       MISSOURI PACIFIC RAILROAD
APMU       MAERSK LINES
APMX	   *AMERICAN POTASH & CHEMICAL CORP. (CHANGED TO KMCX)
APMX       +AIR PRODUCTS MANUFACTURING CO.
APMZ	   MAERSK EQUIPMENT SERVICE CO.
APNC       APPANOOSE COUNTY COMMUNITY RAILROAD, INC.
APOX	   *BRADFORD OIL REFINING CO.
APOX	   *APCO OIL CORP. {KANOTEX REFINING CO.; ANDERSON-PRITCHARD OIL CORP.] (ELIMINATED 1/1974)
APOX       +ALABAMA POWER COMPANY
APOZ       ALABAMA POWER COMPANY
APPX       *APOLLO AIR FREIGHT CORP [MERCHANTS DESPATCH TRANSPORTATION CORP.]
APPX	   +APPALACHIAN RAILCAR SERVICES, INC
APRR	   *ALBANY PORT RAILROAD
APRR       *ALLEGHENY PORTAGE RAILROAD
APRX	   *ARDMORE PRODUCING & REFINING CO.
APRX	   *ALANSON & PETOSKY RAILROAD
APRX       +AIR PRODUCTS AND CHEMICAL INC
APSX	   ARIZONA PUBLIC SERVICE CO.
APT	   ALBANY PASSENGER TERMINAL CO.
APTX	   *ACME PETROLEUM CO. 
APTX	   *AMERICAN PETROFINA CO. OF TEXAS 
APTX       +AIR PRODUCTS AND CHEMICALS, INC. 
APVX	   ARKANSAS PRESERVATIVE CO.
APWX	   *AMERICAN PACIFIC WHALING CO. 
APWX	   *ARROWHEAD & PURITAS WATERS, INC.
APWX       +APPALACHIAN POWER COMPANY 
APX	   *ATLAS PETROLEUM CO. 
APX	   *APEX OIL CO. 
APX	   *THE ALBRO PACKING CO. 
APXX       ALBERTA PRAIRIE RAIL EXCURSIONS
APYX	   AMERICAN POLYMER CORP.
APZ        AIR PACK
AQCX       AQUA-CHEM INC., CLEVER BROOKS DIV
AR         ABERDEEN & ROCKFISH RAILROAD
ARA        ARCADE & ATTICA RAILROAD CORP
ARAL       ARABIAN STEAMSHIP LINES
ARAM       ARABIAN SHIPPERS
ARBX	   ARNOLD BROTHERS PICKLE & PRESERVE CO.
ARC        ALEXANDER RAILROAD CO.
ARCI	   AMERICAN RAILWAY CAR INSTITUTE
ARCX       *ALASKA RAILCAR CO.
ARCX	   *AMERICAN RAILWAY COMPANY OF TEXAS
ARCX       +(RPSX) ARIZONA RAIL CAR, INC
ARDC       ADIRONDACK RAILWAY
ARDP       UP [MISSOURI PACIFIC RAILROAD (LEASED THROUGH ART FROM E.I. DUPONT)]
ARDU       CATU CONTAINERS S.A.
ARDX	   *AMERICAN REDUCTION CO. OF PITTSBURGH 
ARDX	   *AMERICAN REFRIGERATOR TRANSIT CO. (ELIMINATED 4/1961)
ARE        A & R LINE, INC.
AREX	   *APEX REFINING CO. 
AREX       +AEROPRES CORPORATION 
ARFX	   THE ATLAS REFINERY
ARGL       ARGENTINE LINES
ARGX       ASSOCIATED RAILCAR INC.
ARHU       CATU CONTAINERS S.A.
ARHX       ARCH MINERAL CORPORATION
ARIS       ARISON SHIPPING COMPANY
ARIX	   *ALLEGANY REFINERS, INC. 
ARIX       *BOC GASSES {AIRCO INDUSTRIAL GASES DIV. OF AIRCO INC. ; AIR REDUCTION CO.]
ARIX	   +GENERAL ELECTRIC RAIL SERVICES CORP.
ARIZ	   ARCO INDUSTRIAL
ARJX	   ARCH CHEMICALS
ARKX	   THE ARKANSAS CO.
ARL	   EXPIRED - [ARMOUR REFRIGERATOR LINE (ACL)]
ARLX       *ARMOUR AND CO. [ARMOUR REFRIGERATOR LINE (ACL)]
ARLX	   +A & R LEASING LLC
ARMH       UP [(DKS) MISSOURI PACIFIC (LEASED THROUGH ART FROM MILLER BREWING)]
ARMN       UP [MISSOURI PACIFIC RAILROAD]
ARMX	   *ARMCO STEEL CORP. (ELIMINATED 1/1959)
ARMX       +AMERICAN RAIL & MARINE CORPORATION
ARMZ       ARMASAL LINE - AMERICAN RAIL & MARINE CORP. (ARMCO INDUSTRIES)
ARN	   ALBERT RAILNET, INC.
AROX	   *ARRO OIL & REFINING CO. 
AROX       +GATX [AIR REDUCTION CO.]
AROZ       AGROCK
ARPX	   *A.R.P. LEASING 
ARPX       +ARCO PRODUCTS CO., DIV OF BP PRODUCTS NORTH AMERICA 
	   [ATLANTIC RICHFIELD; AMOCO OIL CO.]
ARPZ       ALABAMA RIVER PLANT
ARR        ALASKA RAILROAD CORPORATION
ARRG       ALTRA RAILROAD
ARRX	   *ARROW REFINING CO. (HARVEY CRUDE OIL CO.)
ARRX       *ANACONDA MINERALS CO. [ARCO COAL CO. DIV. ATLANTIC RICHFIELD CO.]
    	   (ELIMINATED 4/1988)
ARRX	   +ANTHRACITE RAILROADS HISTORICAL SOCIETY
ARS	   ARKANSAS SOUTHERN RAILROAD
ARSX	   *AMERICAN RADIATOR & STANDARD SANITARY CORP. 
ARSX       +SUNOCO, iNC. (ARISTECH CHEMICAL CORP.) 
ARSX	   *SHIPPERS' CAR LINE DIV. ACF INDUSTRIES, INC.
ARSX       +SUNOCO, iNC. (ARISTECH CHEMICAL CORP.) 
ART        AMERICAN REFRIGERATOR TRANSIT CO.
ARTU       CATU CONTAINERS S.A.
ARTX	   *AMERICAN REFRIGERATOR TRANSIT CO. 
ARTX       *ARTRAIN
ARW        KANSAS CITY SOUTHERN RWY [ARKANSAS WESTERN RY.]
ARWX       ALABAMA RIVER WOODLANDS, INC.
ARWZ	   ARM WORLD
ARX	   THE ATLANTIC RICHFIELD REFINING CO.
ARYX	   AMERICAN REALTY CO.
ARZ	   AMERICAN MAIZE
ARZC       ARIZONA & CALIFORNIA RAILROAD COMPANY
AS         MISSOURI PACIFIC [ABILENE & SOUTHERN RWY.] (ELIMINATED 1/1979)
ASA	   THE BAY LINE RAILROAD [ATLANTA & ST. ANDREWS BAY RY]
ASAB       THE BAY LINE RAILROAD [ATLANTA & ST. ANDREWS BAY RY]
ASAZ	   ASARCO
ASBX	   *AMERICAN SHIP BUILDING CO. 
ASBX	   *AMERICAN SYNTHETIC RUBBER CORP. 
ASBZ	   ASB BRIDGE
ASCX	   *AMALGAMATED SUGAR CO. 
ASCX       *ALGOMA STEEL CORP. LTD. 
ASCX       +ARMCO STEEL COMPANY, LP 
ASCZ	   AMERICAN SWEETENER CO.
ASDA       ASBESTOS & DANVILLE
ASDX       ALLIED SERVICES DIV. OF ALLIED EQUITIES CORP.
ASEX       ARMOUR STOCK EXPRESS (ACL)(GENERAL AMERICAN TRANSPORTATION)
ASF	   AMERICAN STEEL FOUNDRIES
ASFX       ASF-KEYSTONE, INC. (AMERICAN STEEL FOUNDRIES)
ASGX	   *ATLANTIC STATES GAS CO. 
ASGX       +ASH GROVE CEMENT CO. [ANCHORAGE SAND & GRAVEL CO.]
ASHU       MARITAINER FRANCE SA
ASHX       *GENERAL AMERICAN TRANSPORTATION (ASHLAND OIL CO., LESSEE)
ASHX	   *AMERICAN SODA LLP
ASHX	   +SOLVAY CHEMICALS 
ASIX	   *SHIPPERS' CAR LINE CORP. [AMERICAN STEEL CAR LINES, INC.; INLAND CAR LINES, INC.]
ASIX	   +ALGOMA STEEL, INC.
ASK	   ARMCO STEEL (KENTUCKY)
ASKX	   *AMERICAN SOLVENTS & CHEMICAL CORP. 
ASKX	   *ASROCK
ASLX	   *ALGOMA STEAMSHIPS, LTD. 
ASLX	   +AMERICAN SURFACE LINES, LLC 
ASML       ATLANTA, STONE MOUNTAIN & LITHONIA RY. CO.
ASMX       INDUSTRIA MINERA MEXICO, SA (IMMX) [ASARCO MEXICANA, SA]
ASO	   ARMCO STEEL (OHIO)
ASPX	   AMERICAN STEEL PROCESSING CO.
ASR        *ADIRONDACK SCENIC RAILROAD
ASR	   *AMERICAN SMELTING & REFINING
ASR        +ALLEGHENY SOUTHERN RAILROAD
ASRR	   AUGUSTA & SUMMERVILLE RAILROAD CO.
ASRW	   ALLEGHENY SOUTHERN RAILWAY
ASRX	   *ARKANSAS SHORTLINE RAILROAD
ASRX       +DOMINO SUGAR CORP. [AMERICAN SUGAR REFINING CO.; AMSTAR CORP.]
ASRY       ASHLAND RAILWAY, INC. (OHIO)
ASRZ       AGRI/SHARE COOPERATIVE
ASTX       ASARCO INCORPORATED [AMERICAN SHEET & TIN PLATE CO.; 
	   AMERICAN SMELTING & REFINING CO.]
ASTZ       ACME STEEL
ASWX	   AMERICAN STEEL & WIRE CO.
ASX	   AMERICAN SMELTING & REFINING CO. (ELIMINATED 4/1966)
ASYX       AVONDALE SHIPYARDS INC.
AT	   ALASKA TRAIN SHIP CORP.
ATAX       *ALAMEDA CORRIDOR TRANSPORTATION AUTHORITY
ATAX	   +ARIZONA TRANSIT ASSEMBLY
ATB	   ATCHINSON BRIDGE CO.
ATBX	   LITHCOTE CORP.
ATC        *ASSOCIATIONS TRAILER CAR CO
ATC	   *AUTOTRAIN CORPORATION
ATCO       ARNOLD TRANSIT
ATCR       ATCS TESTING & FIELD EVALUATION
ATCS       ATCS TESTING & FIELD EVALUATION
ATCT       ATCS TESTING & FIELD EVALUATION
ATCX	   *AMERICAN TAR CO.
ATCX	   *ACE TANK CAR CO. 
ATCX	   *AIPLE TOWING CO. 
ATCX	   *AUSTIN & TEXAS CENTRAL RAILROAD
ATCX       +SOUTHERN ILLINOIS RAILCAR INC. 
ATCZ	   ATOCHEM
ATDX	   AMERICAN TAR & CHEMICAL CO. 
ATEX       ASPLUNDH TREE EXPERT COMPANY 
ATEX	   TEAS EXTRACT CO. 
ATEZ	   ATLANTIC ENERGY
ATGU       BURLINGTON NORTHERN AND SANTA FE RAILROAD
ATGX	   *AURELIUS-THOMAS GASOLINE CO. 
ATGX       +ATEL LEASING CORP.
ATIT       ASSOCIATED TRANSPORT INC
ATIU       SOCIETE AUXILLAIRE DE TRANSPORT ET D'INDUSTRIES
ATIX	   ALSTOM TRANSPORTATION, INC.
ATK	   AMTRAK (NATIONAL RAILROAD PASSENGER CORP.)
ATKC	   AMTRAK (NATIONAL RAILROAD PASSENGER CORP.)
ATKX	   ALLEGHENY TANK CAR CO.
ATL	   AT&L RAILROAD CO., INC. [AUSTIN, TODD & LADD RAILROAD CO.]
ATLT       AT&L RAILROAD CO., INC. [AUSTIN, TODD & LADD RAILROAD CO.]
ATLU       AMERICAN MARINE INDUSTRIES
ATLX       *ARMOUR TANK LINE (ACL) (GENERAL AMERICAN TRANSPORTATION CORP.) (ELIMINATED 7/1973)
ATLX       +ATLAS MACHINE & IRON WORKS, INC.
ATLZ       AMERICAN MARINE INDUSTRIES
ATMX	   *PENNSYLVANIA RAILWAY MUSEUM ASSOC. [ARDEN TROLLEY MUSEUM]
ATMX       *U.S. ENERGY RESEARCH & DEVELOPMENT ADM. - ALBUQUERQUE OPERATIONS
ATMZ	   ATLLAS TIE MILL
ATOK       ATOCHEM
ATOU       ATOCHEM
ATPX	   KOPPERS CO. {AMERICAN TAR PRODUCTS CO.} 
ATPZ	   AVTEX PLANT
ATR	   ALLIANCE TERMINAL RD., LLC
ATRW       ANTHRACITE RAILWAY
ATRX	   *A.B.C. TRANSIT REFRIGERATION CO. 
ATRX       *ATLANTA RAILCAR COMPANY
ATSC       ALASKA TRAIN SHIP CORP.
ATSF       BNSF RAILWAY CO. [BURLINGTON NORTHERN AND SANTA FE; ATCHISON, TOPEKA & SANTA FE]
ATST       APOLLO AIR FREIGHT CORP
ATSU	   BURLINGTON NORTHERN AND SANTA FE [ATCHISON, TOPEKA & SANTA FE]
ATSX	   ATLANTIC SUGAR REFINERIES CO.
ATT        ACE TRANSPORTATION COMPANY INC.
ATTX	   *AMERICAN TURPENTINE & TAR CO. LTD. 
ATTX       +TTX COMPANY - TRAILER TRAIN CO.
ATW        ATLANTIC AND WESTERN RAILWAY, LP
ATX	   E.I DUPONT DE NEMOURS (THE AMERICAN TANK LINE)
AUAR	   AUSTIN AREA TERMINAL RAILROAD
AUBX	   US PLASTIC LUMBER LTD.
AUCL       AUCLAIR TRANSPORTATION INC
AUCX       AUTO-TRAIN CORPORATION
AUEZ	   AURORA COOP ELEVATOR
AUG 	   AUGUSTA RAILROAD CO.
AUNW       AUSTIN RAILROAD CO., INC.  D/B/A AUSTIN & NORTHWESTERN
AUPX	   AUSTIN POWDER CO.
AUPZ	   AUTO PLANT
AUS	   *AUGUSTA SOUTHERN RAILROAD 
AUS        *AUGUSTA & SOMMERVILLE RAILROAD 
AUSX	   MACQUARIE RAIL INC.
AUT        AUTO LINER CORP
AV	   iLLINOIS CENTRAL RAILROAD [ALABAMA & VICKSBURG RAILWAY]
AVAL       AVAILCO EQUITY CORP.
AVAZ       CSX TRANSPORTATION, INC.
AVCX	   *ALTON VINEGAR CO. 
AVCX	   *FMC CORP. [AMERICAN VISCOSE CORP.; AVCO AEROSTRUCTURES] 
AVR        ALLEGHENY VALLEY RAILROAD
AVL	   *GENERAL ELECTRIC RAILCAR SERVICES
AVL        +AROOSTOOK VALLEY RAILROAD CO.
AVLU       ALLIED VAN LINES
AVR        ALLEGHENY VALLEY RAILROAD COMPANY
AVSX       ABILENE & SMOKEY VALLEY RAILROAD
AVTX	   ACEITES VEGETALES DE TECATE, SA
AVX	   AMERICAN VISCOSE CORP.
AW         *AHNAPEE & WESTERN RY (OUT OF OPERATION 9/11/92)
AW	   *ALAN WOOD STEEL
AW	   *ALEXANDRIA & WESTERN RY
AWCX       AIRCO WELDING PRODUCTS - A DIVN OF AIRCO INC
AWCZ	   ANDERSEN WINDOW CORP.
AWDX       ATLANTIC OF NEW YORK INCORPORATED
AWDZ	   ATLANTIC WASTE DISPOSAL
AWIX       ALBRIGHT & WILSON AMERICAS INC.
AWLX	   LAYTHAM FOUNDRY, INC.
AWP        CSX TRANSPORTATION [SEABOARD] [ATLANTA & WEST POINT RR]
AWRX	   ATWOOD REFINING CO.
AWSX	   ALAN WOOD STEEL CO.
AWW        ALGERS, WINSLOW & WESTERN RWY. CO.
AWXX	   EAST CARBON DEVELOPMENT CO.
AWZZ       MCCLOUD RAILWAY [AHNAPEE & WESTERN]
AXCU       ACE TRANSPORTATION COMPANY INC.
AXXZ	   AGRICULTURAL EXPRESS OF AMERICA
AYCX	   AYCOCK CO.
AYRX	   ARMS-YAGER CO. [ARMS-YAGER RAILWAY CAR CO.]
AYSS       ALLEGHENY & SOUTH SIDE RAILROAD
AYSW       AYERS STEAMSHIP CO INC
AYSX	   ALLEGHENY STEEL CO.
AZ	   ANACMAIN RAILROAD
AZCR       ARIZONA CENTRAL RAILROAD INC.
AZCX	   *AMERICAN ZINC & CHEMICAL CO.. 
AZCX       +AZCON CORPORATION 
AZER       ARIZONA EASTERN RAILWAY CO.
AZEX       ARIZONA ELECTRIC POWER COOP.,INC.
AZLX	   AMERICAN ZINC CO. & PREDECESSOR COMPANIES
AZMX       ARIZONA RAILWAY MUSEUM
AZS	   ARIZONA SOUTHERN RAILROAD
AZUC	   CORPORATION AZUCA
AZX	   AMERICAN ZINC OF ILLINOIS
AZXX	   ARIZONA CHEMICAL COMPANY