B          BAMBERGER RR
B&A	   CONSOLIDATED RAIL CORP. [BOSTON & ALBANY RR]
B&C	   BARRE & CHELSEA RAILROAD CO.
B&CW	   BENNETTSVILLE & CHERAW RAILROAD CO.
B&G	   BINGHAM & GARFIELD RWY. CO.
B&LE       BESSEMER & LAKE ERIE RAILROAD
B&M	   *BOSTON & MAINE CORP.
B&M        *BROWNSTONE & MIDDLETOWN RAILROAD
B&O        CSX TRANSPORTATION, INC. [BALTIMORE & OHIO RR]
B&S        BUFFALO & SUSQUEHANNA RAILROAD [BALTIMORE & OHIO RR]
B&SE	   BIRMINGHAM & SOUTHEASTERN RAILROAD
BA         CONSOLIDATED RAIL CORP. [BOSTON & ALBANY RR; PENN CENTRAL]
BA&P	   BUTTE, ANACONDA & PACIFIC RY.
BACX	   MERCHANTS DESPATCH TRANSPORTATION CORP. (C. A. BURNETTE CO. INC.)
BADX       BADEN INVESTMENT COMPANY (W. A. BADEN)
BAER	   BAY AREA ELECTRIC RAILROAD ASSOCIATION, INC.
BAEX       *(RETIRED 02-06-91 FET (1400)) [FARMERS ELEVATOR CO. OF BONDURANT, IA]
BAEX	   *BAER & ERICKSON
BAEX	   +THE ANDERSONS 
BAEZ	   BASIN ELECTRIC
BAGX	   *BLOCH & GUGGENHEIMER, INC.
BAGX       *BAGS INC.
BAIX	   BONA ALLEN, INC.
BAKK       BAKKE STEAMSHIP
BAKX	   *DIAMOND ALKALI ORGANIC CHEMICALS DIV., INC. [BELLE ALKALI CO.]
BAKX	   *BAKER COMMODITIES, INC.
BALX       BAYER CORP VIA BAAM LEASING CO.
BAMZ	   BELLE AYR MINE
BANU       BANK WINTER & CO AKTIENGESELLSCHAFT
BAOX	   *BRITISH AMERICAN OIL CO.
BAOX	   *CANADIAN GENERAL TRANSIT CO., LTD.
BAP        BUTTE, ANACONDA & PACIFIC RY
BAPX	   *BARBER ASPHALT PAVING CO.
BAPX       *BAY AREA PIGGYBACK INCORPORATED
BAR        MONTREAL, MAINE & ATLANTIC RWY [BANGOR & AROOSTOOK RAILROAD]
BARB       BARBER TRANSPORTATION CO
BARS       BARSTOW TRUCKING
BART	   BAY AREA RAPID TRANSIT
BARU       BARONS LEASING CORP.
BARX       RETIRED 03-04-91 FET
BARZ       BANGOR & AROOSTOOK
BAS	   BASIC, INC.
BASL       BALTIMORE & ANNAPOLIS SHORT LINE RR
BASX       BAY STATE MILLING COMPANY
BASZ	   BLANK'S ARGI-SERVICE
BATX	   BRIGGS & TURIVAS, INC.
BAWX       BABCOCK & WILCOX COMPANY
BAX	   *THE BARBER CO., INC. [BARBER ASPHALT CO.]
BAX	   *GENERAL AMERICAN TRANSPORTATION CORP.
BAYL       THE BAY LINE RAILROAD, LLC
BAYU       MOBAY CHEMICAL CORP.
BAYX	   *MOBAY CHEMICAL CORP. [BAY CHEMICAL CO. DIV. MORTON SALT CO.; MORTON CHEMICAL CO.]
BAYX       +BAYER CORPORATION [(UTCX) UNION TANK CAR CO]
BAYZ	   BAY COUNTY
BAZX       BAY ZINC CO. [BAY CHEMICAL CO.]
BB         BUCKINGHAM BRANCH RAILROAD COMPANY
BBBM       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORPORATION
BBBX	   B. B. BLAIR CO.
BBCX       *ABB POWER GENERATION, INC. (BROWN BOVERI)
BBCX	   *B & B CONCRETE
BBCX	   +EMMERT LEASING LLC
BBCZ	   BOMBARDIER CORP.
BBFX	   GREENBRIER MANAGEMENT SERVICES, LLC [BABCOCK & BROWN RAIL MANAGEMENT, LLC]
BBGX	   GREENBRIER MANAGEMENT SERVICES, LLC [BABCOCK & BROWN RAIL MANAGEMENT, LLC]
BBHM       ALPINE HOEST NORTRAK
BBIX       RETIRED 03-04-91 FET (1076)
BBK        BRADFORD BORDELL & KINZUA RAILWAY
BBLM       AKRON BARBERTON CLUSTER RAILWAY
BBLX	   BABCOCK & BROWN RAIL MANAGEMENT, LLC
BBMX	   GREENBRIER MANAGEMENT SERVICES, LLC
BBMZ	   BARBEE MILLS
BBPX	   BANFIELD BROS. PACKING CO., INC. (NORTH AMERICAN CAR CORP.)
BBRD       RESERVED FOR TONY PERTICARI
BBRN       BERNARD BARON, INC.
BBRX       BOMBARDIER INC. TRANSPORTATION EQUIPMENT GROUP
BBS	   *BLOOMSBERG & SULLIVAN RAILROAD CO.
BBS        *BRADFORD BORDELL & SMETHPORT RR (B&O) 
BBSX	   *B. B. STROUD CO., BRADFORD GASOLINE CO.
BBSX       *RETIRED 03-04-91 FET (ACI0000)
BBSY       BARBER STEAMSHIP LINES, INC.
BBSZ       BARBER STEAMSHIP LINES, INC.
BBTO       ADBF-TOIX EQUIPMENT CORP
BBTU       BRESS BULK INT.
BBWX	   BISCEGLIA BROTHERS, INC.
BC         *BARRE & CHELSEA RAILROAD
BC	   *BOISE CASCADE CORP.
BC&A       BALTIMORE CHESAPEAKE & ATLANTIC RWY.
BC&C	   BUFFALO CREEK & GAULEY (WEST VIRGINIA)
BCA	   PENNSYLVANIA RAILROAD [BALTIMORE CHESAPEAKE & ATLANTIC RWY.]
BCAX       BLUE CIRCLE, INC. [BLUE CIRCLE ATLANTIC, INC.]
BCBX	   B. CRIBARI & SONS
BCCX	   *BUTTERCUP OIL & CAR CORP.
BCCX       +BORDER CHEMICAL COMPANY LIMITED
BCDX       BORDEN CHEMICAL INC.
BCE        BRITISH COLUMBIA HYDRO & POWER AUTH.
BCFX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORPORATION 
	   [NORTH AMERICAN CAR CORP.]
BCG	   BUFFALO CREEK & GAULEY (WEST VIRGINIA)
BCGX       BAY CITIES GAS CORPORATION
BCH        (SRY) SOUTHERN RWY OF BRITISH COLUMBIA, (B. C. HYDRO & POWER)
BCHP	   (SRY) SOUTHERN RWY OF BRITISH COLUMBIA, (B. C. HYDRO & POWER)
BCIT       CANADIAN NATIONAL RAILWAYS [BC RAIL, LTD.]
BCIU       BAY CITIES LEASING COMPANY
BCIX       BLUE CIRCLE, INC.
BCJ	   BEAR CREEK JUNCTION, INC.
BCJU       BAY CITIES LEASING COMPANY
BCK        CONSOLIDATED RAIL CORP. [BUFFALO CREEK RR]
BCLR       BAY COLONY RAILROAD CORP.
BCLU       BIBBY BROS CO.
BCIT       BC RAIL LTD.
BCIX       BLUE CIRCLE INC.
BCJU       BAY CITIES LEASING COMPANY
BCK        CONSOLIDATED RAIL CORP. [BUFFALO CREEK RY.]
BCLR       BAY COLONY RAILROAD
BCLU       BIBBY BROS COMPANY
BCMX       BULLET CONCRETE MATERIALS CO.
BCMZ	   BRUSHY CREEK MINE
BCNE       CANADIAN NATIONAL RWY.
BCNX	   BEACON OIL CO.
BCOL       CANADIAN NATIONAL RAILWAYS [BC RAIL LTD.]
BCOX       RETIRED 03-04-91 FET (1062) [(GATX) BAKER CASTOR OIL CO.]
BCPX       RETIRED 12-26 ATP-91 (1060) [BRIGHTON CORP.]
BCPZ	   BORDEN CHEMICALS & PLASTICS
BCR	   BAY COAST RAILROAD
BCRR       *BOYNE CITY RAILROAD
BCRR       *BELLVIEW & CASCADE RAILROAD
BCRR	   *BUCKEYE CENTRAL SCENIC RAILROAD
BCRX	   *BUTLER COUNTY OIL REFINING CO.
BCRX	   *CLOVERLAND DAIRY PRODUCTS CO., INC. [BROOKHAVEN CREAMERY CO., INC.]BCRX	   *BRAE TRANSPORTATION (BRAE CORP.)
BCRX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORPORATION
BCRY	   *BERKSHIRE SCENIC RAILWAY MUSEUM, INC.
BCRY       +CANDO CONTRACTING LIMITED  [BARRIE-COLLINGWOOD RAILWAY]
BCSX	   BUCKEYE CENTRAL SCENIC RAILROAD
BCSZ	   BUFFALO CRUSHED STONE
BCTX	   *BLANTON CO.
BCTX       *BOISE CASCADE CORP. (INTRA-PLANT SERVICE)
BCTZ       BOISE CASCADE CORPORATION
BCVX       WEST COAST EXPRESS
BCWX       (UTCX) UNION TANK CAR CO.
BCX	   BROWN CO.
BCYU       BAY CITIES LEASING COMPANY (UNION PACIFIC RAILROAD)
BCZ	   BADISCHE CORP.
BDCX       *DIAMOND BATHURST INC.
BDCX       +ANCHOR GLASS CONTAINER
BDLX       BDL COMPANY (BADGER LUMBER)
BDM	   BLUE DIAMOND MINING CO.
BDMX       BLUE DIAMOND MINING INC.
BDNX       HALLIBURTON ENERGY SERVICES, INC. [BAROID DRILLING FLUIDS, INC.
	   (NL INDUSTRIES {NATIONAL LEAD CO.])
BDRV       BELVIDERE & DELAWARE RIVER RWY 
BDS	   BOIS D'ARC & SOUTHERN RWY.
BDSZ	   BORDERS STEEL
BDTL	   BALLARD TERMINAL RAILROAD CO.
BDW        BIG HORN DIVIDE AND WYOMING RAILROAD [BAD WATER LINE]
BE	   *BAMBERGER ELECTRIC RAILROAD
BE         *CONSOLIDATED RAIL CORP. [BALTIMORE & EASTERN RR]
BE&C       BRADFORD ELDRED & CUBA RR
BEBZ	   BEVINS BRANCH MINE
BECN       BEACON FAST FREIGHT CO INC
BECX	   *BEAUFORD EAST COAST RAILROAD
BECX       +FMC CORP., INORGANIC CHEMICALS DIV. {BUFFALO ELECTRO-CHEMICAL CO. INC.; 
	   BECCO CHEMICAL DIV, FOOD MACHINERY & CHEMICAL CORP.]
BEDT       BROOKLYN EASTERN DISTRICT TERMINAL RR
BEEM       BEECH MOUNTAIN RAILROAD COMPANY
BEIZ	   BARTON ENTERPRISE, INC.
BEKR	   BERKS RAIL CORP.
BEKZ	   B. E. K. CONTRACTORS
BELX	   *BROCTON ELEVATOR CO.
BELX       *RETIRED 03-04-91 FET (1983) [BELL PROCESSING INC.]
BELX	   *BELLE HAVEN FOODS, INC.
BENX       INVESTORS PROPERTY SERVICE (RETIRED 04-07-93 ATP (ACI 1877)) 
	   [BENNET LUMBER PRODUCTS]
BEPX	   WYCON CHEMICAL CO. [BELCHER OIL CO; COASTAL STATES ENERGY CO.]
BERX	   *BERTHA COAL CO. (BERTHA CONSUMERS CO.
BERX	   *B & E RAILROAD
BERY	   BRANFORD ELECTRIC RAILWAY - SHORELINE TROLLEY
BERZ	   BERWIND RAILWAY
BESZ	   BETHELHEM STEEL
BETX	   BEAVER-ELECTRA TANK LINE CO.
BEZ	   BASIC ELECTRIC
BF         BIG FALLS RR
BFBX	   BAKERY FEEDS DIV. GRIFFIN INDUSTRIES, INC.
BFC        BELLEFONTE CENTRAL RR
BFCF       BREMERTON FREIGHT CAR FERRY
BFCX	   *BERGER FOODS INC.
BFCX       +BERWICK FREIGHT CAR COMPANY
BFCZ	   BATESVILLE FEDERAL COMPRESS
BFF	   BERWICK FORGE & FABRICATION DIV. WHITTAKER CORP.
BFFX	   *BERWICK FORGE & FABRICATION DIV. WHITTAKER CORP.
BFFX       *RETIRED 03-04-91 FET (1282) [GREENLEASE INC.]
BFGX       *B. F. GOODRICH COMPANY
BFGX	   *U. S. RAIL SERVICES, INC. [RAIL U.S. LEASING, INC.]
BFGX       *GEON COMPANY
BFGX	   +OXY VINYLS, LP
BFHU       BAILEE FREIGHT SERVICES LTD
BFIF	   BIG FORK & INTERNATIONAL FALLS RWY.
BFIX	   *BORDEN'S FARM PRODUCTS DIV. BORDON CO.
BFIX	   *BROWN FOREST INDUSTRIES LTD., DIV. BROWN CO.
BFIX       +BETHLEHEM STEEL CORPORATION
BFJ        BRILLION & FOREST JUNCTION RR
BFJR	   BRILLION & FOREST JUNCTION RR
BFPX	   *BORDEN'S FARM PRODUCTS OF ILLINOIS
BFPX       *BESSE FOREST PRODUCTS GROUP, INC.
BFRR       *BUFFALO RIDGE RAILROAD (RETIRED 01-05-93 ATP (052))
BFRR	   +BIG 4 TERMINAL RD. CORP.
BFRX	   BAKERY TRADING CO.
BFSU       BAILEE FREIGHT SERVICES LTD
BFTX	   BILL FRANK TRUCKING
BFX	   *BEST FOODS, INC. DIV. CORN PRODUCTS CO.
BFX	   *CRYSTAL CAR LINE
BG	   BINGHAM & GARFIELD RWY. CO.
BGC	   BUFFALO GAGE CO.
BGCM	   BG & CM rAILROAD (BOUNTIFUL GRAIN & CRAIG MOUNTAIN RAILROAD)
BGCX	   *BGCX (AKIN GASOLINE CO.)
BGCX	   *BELLEVILLE GAS CORP.
BGCX	   +BADGER GRAIN CO.
BGEX       *(RUSX) USL CAPTIAL RAIL SERVICES
BGEX       +GENERAL AMERICAN MARKS CO. (GATX CAPITAL CORPORATION) [USL RAIL
	   SERVICES, INC.; US RAIL SERVICES; GENERAL ELECTRIC RAILCAR SERVICES]
BGEZ	   BOWMAN GRAIN ELEVATOR
BGFX	   BARNABAS GROUP FOUNDATION
BGKU       SCHERING AG
BGNL       BELGIAN LINE LTD.
BGRX	   BLACK GOLD REFINING CO.
BGSX       STRATA CORPORATION
BGTX	   BOGALUSA TURPENTINE CO.
BGTZ	   BILLINGS GRAIN TERMINAL
BGX	   BARCO GASOLINE CO.
BH         *BATH & HAMMONDSPORT RAILROAD COMPANY (CEASED OPERATIONS 12-93)
BH	   +B & H RAIL CORP.
BHBZ	   BLACK HILLS BENTONITE
BNC	   BLACK HILLS CENTRAL RAILROAD
BHCR	   BLACK HILLS CENTRAL CITY NARROW GAUGE RAILROAD
BHCU       BRIDGEHEAD CONTAINER SERVICE
BHIX       BURLINGTON REFRIGERATOR EXPRESS CO.
BHP        BHP NEVADA RAILROAD
BHPX	   BODIE-HOOVER PETROLEUM CORP.
BHPZ	   BURNS HARBOR PORT AUTHORITY
BHRR	   BOOTHEEL REGIONAL RAIL CORP.
BHRX	   BELLEFONTE HISTORICAL RAILROAD SOCIETY
BHS	   BONHOMIE & HATTIESBURG SOUTHERN RAILROAD CO.
BHSX	   YOUNGSTOWN SHEET & TUBE CO. [BRIER HILL STEEL CO.]
BHTX	   *BLOSSMAN HYDRATRANE GAS CO. [A. R. BLOSSMAN, SR.]
BHTX	   +BARNHART CRANE & RIGGING CO.
BHWX	   WESTERN REFRIGERATOR LINE
BHWY	   BOOT HILL & WESTERN RAILWAY
BHX	   BRANDRAM-HENDERSON, LTD.
BIAX       OCALA RECYCLING
BICT       BILLS CITY TRANSFER, INC.
BICX       BEKER INDUSTRIES CORP.
BIDU       UNIVERSAL BULK-HANDLING LIMITED
BIDZ	   BERWICK INDUSTRIAL DEVELOPMENT ASSOCIATION
BIGX	   *BIGHEART PETROLEUM & REFINING (BARNSDALE REFINERIES)
BIGX       *BIG THREE INDUSTRIES [BIG THREE INDUSTRIAL GAS & EQUIPMENT CO.}
BIGX       +LIQUID AIR CORPORATION (AIR LIQUIDE AMERICA CORP.)
BIIX	   BUCKEYE STEEL CASTINGS
BIPX	   ANAMAX, LLC
BIPZ	   BENAROYA INDUSTRIAL PARK
BIR	   BLAIRSVILLE & INDIANA RAILROAD
BIRR       *BIG RED EXPRESS INC.
BIRR	   +BELLINGHAM INTERNATIONAL RAILROAD
BIRX	   BRISTOL INDUSTRIAL RAILWAY
BIS        U.S.STEEL CORP. RAILROADS
BISX       BRANDENBURG INDUSTRIAL SERVICE CO.
BISZ	   BEAR ISLAND PAPER
BITY       PENN EASTERN RAIL LINES INC [BRISTOL INDUSTRIAL TERMINAL RWY]
BIX	   ATCHISON BRIDGE CO., INC.
BJGX       B.J. GAS SUPPLY, INC.
BJHX       B. J TITAN SERVICES COMPANY (B. J. HUGHES INC.)
BJOX       CITICORP RAILMARK, INC. [B.J.O. CORP.; CHRYSLER RAIL TRANSPORTATION CORP.]
BJRY       BURLINGTON JUNCTION RAILWAY
BJX	   BUTTERWORTH-JUDSON CORP.
BK         SHOWA LINE, LTD.
BKCX	   BERKSHIRE CHEMICAL CO.
BKLU       BANK LINE LTD,THE (IN-HOUSE ASSIGNMENT)
BKLX	   BAKELITE CORP.
BKRR       BATTEN KILL RAILROAD CO.
BKRU       BAKER TANKS
BKTY       UNION PACIFIC [MISSOURI PACIFIC] [MISSOURI-KANSAS-TEXAS RR.]
BKWX	   BLACKWOOD TRANSPORTATION
BKX	   BLAW-KNOX CO.
BL	   BUTTE LIVESTOCK FEEDING CO.
BLA        RETIRED 04-15-93 ATP (0053) [BALTIMORE & ANNAPOLIS RR.]
BLC	   BUTLER COUNTY RAILROAD CO.
BLCX	   *BERNUTH, LEMBECKE CO., INC.
BLCX       +COMMONWEALTH PLAN, INC. (BANKERS LEASING CORP.)
BLCZ	   BRANDS LUMBER CO.
BLE        BESSEMER & LAKE ERIE RR (U.S.STEEL CORP. RAILROADS)
BLGR       BLUE & GRAY TRANSPORTATION CO., INC.
BLHX	   BALDWIN-LIMA-HAMILTON CORP.
BLK        BIG LEVEL & KINZUA RR
BLKM       BLACK MESA & LAKE POWELL RWY.
BLKU       BULK HAUL KIESERLING
BLKZ       MID-AMERICA INTERMODAL EQUIPMENT CORPORATION
BLMR       BLUE MOUNTAIN RAILROAD, INC.
BLOL       BLOOMER LINE (BLOOMER SHIPPERS CONNECTING RAILROAD)
BLOR       BLOOMER LINE
BLPZ	   BLANDIN PAPER CO.
BLR	   *BLUE RIDGE RWY. CO. (SOUTHERN RWY. SYSTEM)
BLR	   *THE BLACKLANDS RAILROAD
BLSX	   BEACON LOCOMOTIVE SERVICES
BLTC       BALTATLANTIC LINES
BLTR       BLUE LINE TRANSFER CO INC
BLX	   BISBEE LINSEED CO.
BLUE       BLUE LINE EXPRESS INC
BLZ	   BAUMAN LUMBER CO.
BM         *ST RAIL SYSTEM
BM         +BOSTON & MAINE RR (PAN AM RAILWAYS FORMERLY GUILFORD RAIL SYSTEM)
BMAZ       BETTER ASSET MANAGEMENT via TRANSAMERICA LEASING INC.
BMB	   BROWNVILLE & MATAMOROS BRIDGE CO.
BMCX	   *BODENHEIMER MOLASSES CO.
BMCX	   *BROWN-MILLER CO.
BMCX       +BLUEWATER MICHIGAN CHAPTER, NRHS
BMDX	   *BELLE MEADE DISTILLING CORP.
BMDX       *(NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. [NORTH AMERICAN CAR CORP.]
BMDZ       (MDW) MINNESOTA, DAKOTA AND WESTERN RAILWAY CO.
BME	   BEAVER, MEADE & ENGLEWOOD
BMEX	   *GENERAL AMERICAN TANK CAR CORP. (BARTLES MCGUIRE OIL CO.)
BMEX	   *BERTRAND MILL & ELEVATOR CO.
BMEX	   +BROOKVILLE EQUIPMENT CORP.
BMFL       BRASWELL MOTOR FREIGHT LINES INC
BMH        BEAUFORT & MOREHEAD COMPANY
BMIX	   *BADGER MINING CO.
BMIX	   *BETHLEHEM MINE CORP.
BMIX	   *BALTIC MILLS, INC.
BMIZ       BURLINGTON MOTOR CARRIERS
BML        BELFAST & MOOSEHEAD LAKE RAILROAD
BMLP	   BLACK MESA & LAKE POWELL RAILROAD
BMMX	   *TRANSIT CO., LTD.
BMMX	   +MANSOUR MINING INC.
BMOX	   BUICK MOTOR CO.
BMPX	   THE BORDEN CO.
BMRG       BLUE MOUNTAIN & READING RAILROAD
BMRR       BOMBAY & MORIA RR
BMRS       BREMER SUGAR & DISTRIBUTION CO. INC.
BMRX	   BLUE MOUNTAIN RAILROAD CO.456
BMS        ST. LAWRENCE & ATLANTIC RAILROAD (BERLIN MILLS RAILWAY)
BMSX       BEMIS COMPANY INC.
BMT	   BROOKLYN-MANHATTAN TRANSIT
BMTC       BE-MAC TRANSPORT CO INC
BMTR       *BURLINGTON MOTOR CARRIERS
BMTR	   *BLUE MOUNTAIN & READING RAILROAD
BMTX	   GERDAU AMERISTEEL US, INC.
BMX        ALLIED CHEMICAL & DYE CORP. - BARRETT DIV.
BMZ        BOSTON & MAINE CORP
BN         BURLINGTON NORTHERN & SANTA FE RAILWAY, BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNAU       BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNAZ       BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNBX	   GREENBRIER MANAGEMENT SERVICES, LLC
BNBZ	   BETHLEHAM NUT & BOLT CO.
BNFE       BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNFT	   BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNG	   BLACKWELL NORTHERN GATEWAY RAILROAD CO.
BNGR	   BLACKWELL NORTHERN GATEWAY RAILROAD
BNGX	   BELLBY NATURAL GASOLINE CO.
BNHX	   BNSF [BURLINGTON NORTHERN HUB CENTER]
BNIU       BRITISH & IRISH STEAM PACKET CO
BNLX       BN LEASING CORPORATION
BNML       BURLINGTON NORTHERN (MANITOBA) LTD.
BNO	   BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNOW	   BURLINGTON NORTHERN (OREGON-WASHINGTON), INC.
BNPZ       PACIFIC RAIL SERVICES
BNQ        BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNR	   BLACKWELL & NORTHERN RAILWAY CO., INC.
BNRQ       BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNRZ       BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNSF       BNSF (BURLINGTON NORTHERN AND SANTA FE)
BNU        RAIL SERVICES/DIV.OF INTERPOOL
BNX	   WESTINGHOUSE ELECTRIC CORP. [BENOLITE CORP.]
BNXU	   BNSF [BURLINGTON NORTHERN RAILROAD CO]
BNYP       BUFFALO NEW YORK & PHILADELPHA RR
BNZ        BNSF [BURLINGTON NORTHERN RAILROAD CO]
BO         CSX [BALTIMORE & OHIO RR]
BOBX       FREEMAN GAS OF NORTH CAROLINA
BOC        BORTNER BUS COMPANY
BOCT       BALTIMORE & OHIO CHICAGO TERMINAL RAILROAD
BOCY       BOAT COMPANY
BOCX	   BOC GASES
BOCZ	   BALLARD OIL COMPANY
BOEZ	   BOEING
BOFZ	   BOORHEM FIELD
BOGU       BSL TRANSPORT
BOKX	   B & O CASH STORE
BOLX	   HARVEY CRUDE OIL CO. [BLISS OIL & REFINING CORP.}
BOMX       B&O RAILROAD MUSUEM, INC. ,BALTIMORE, MD
BONU       BOND INTERNATIONAL LTD.
BOP        BORDER PACIFIC RAILROAD CO.
BORX	   *BOYNTON REFINING CO.
BORX       +U.S. BORAX INC.
BORZ       ECORAIL INCORPORATED
BOSL       BOS LINES INC
BOSU       W. BOS VLOEISTOF TRANSPORT B.V.
BOSX	   BUTLER OIL SALES CO.
BOTX	   BOYER OIL TANK LINE
BOWX	   BOWMAN DAIRY CO.
BOZ        CSX TRANSPORTATION, INC.
BP&C	   BAY POINT & CLAYTON RAILROAD
BPAX	   *BOGALUSA PAPER CO. INC.
BPAX       +BONNEVILLE POWER ADMINISTRATION - U.S. DEPT. of ENERGY
BPAZ       ACME MARKETS, INC.
BPCU       B P CHEMICALS BELGIUM
BPCX	   *B. P. CLAPP AMMONIA CO.
BPCX	   *BARADA & PAGE, INC.
BPCX	   *MCKESSON & ROBBINS, INC.
BPCX       +BASIN ELECTRIC POWER COOPERATIVE
BPCZ	   BOWATER PAPER CO.
BPIX	   *BUDLONG PICKLE CO.
BPIX	   *BUCKEYE POWER CO.
BPIX       +NOVA CHEMICALS, INC. [NOVACOR CHEMICALS, INC.}
BPLU       M1 ENGINEERING LIMITED
BPLX       +NOVA CHEMICALS, INC. [NOVACOR CHEMICALS, INC.}
BPO	   BP AMOCO {BP OIL}
BPOX       BP AMOCO CHEMICAL COMPANY [BP OIL CO.]
BPPX	   *BAY STATE MILLING CO.
BPPX	   *BREWSTER PHOSPHATES OF BRADLEY, FLORIDA
BPPX       *GATX CAPITAL CORP. [INTERNATIONAL MINERALS & CHEM.; IMC FERTILIZER, INC.]
BPPX	   +GENERAL AMERICAN MARKS CO.
BPRR       BUFFALO & PITTSBURGH RAILROAD INC.
BPRX	   *BIRMINGHAM PACKING CO.
BPRX	   +BP AMOCO CHEMICAL CO., CHEMICAL DIV.
BPSX	   BP AMOCO CHEMICALS CO., CHEMICAL DIV.
BPTS       BEND-PORTLAND TRUCK SERVICE
BPX	   BOND PICKLE CO.
BQ	   CANADIAN NATIONAL RAILWAYS [BAY OF QUINTE RY. CO.]
BQL	   BELLE QUIP LTD.
BR         *BRADFORD INDUSTRIAL RAIL, INC.
BR	   +BUFFALO & PITTSBURGH RAILROAD, INC.
BR&P	   BALTIMORE & OHIO RAILROAD [BUFFALO, ROCHESTER & PITTSBURGH RWY. CO.]
BRAM       BRADY MOTORFRATE INC
BRAN       BRANDON RAILROAD, LLC
BRAX       GENERAL AMERICAN MARKS CO. [BRAE TRANSPORTATION]
BRAZ       RETIRED 04-26-94 FXD
BRBX	   BOMBARDIER TRANSPORTATION
BRC        BELT RAILWAY CO. OF CHICAGO
BRCX	   *BEAVER REFINING CO.
BRCX	   *WESTERN FRUIT EXPRESS [BURLINGTON REFRIGERATOR EXPRESS CO.]
BRCX	   *BORDEN & REMINGTON CORP.
BRCX       *BUNGE CORPORATION 
BRCX	   +UNION TANK CAR CO.
BRCY       CANDO CONTRACTING LIMITED
BRCZ	   BEDFORD RECYCLE CO.
BRDX	   BURLINGTON REFRIGERATOR EXPRESS CO.
BRE	   BNSF [BURLINGTON NORTHERN RAILROAD CO]
BREX       *WESTERN FRUIT EXPRESS [BURLINGTON REFRIGERATOR EXPRESS CO.] (ELIMINATED 1/1980)
BREX       *BIG RIVERS ELECTRIC CORPORATION
BRFD       BRANFORD STEAM RAILROAD
BRG        BROWNSVILLE & RIO GRANDE INTERNATIONAL RR CO.
BRGZ	   BROCKWAY GLASS
BRI	   BURLINGTON-ROCK ISLAND RAILROAD
BRIG       BRIGGS TRANSPORTATION CO
BRIX	   *BLUE ROCK, INC.
BRIX       *INCOBRASE INDUSTRIES LIMITED
BRIX	   +UNION TANK CAR CO.
BRKX       RETIRED 02-28-91 FET (1661) [BURKE ENERGY CORP.; PETROLEUM PRODUCTS, INC.; 
	   M. CORP. MANAGEMENT SOLUTIONS]
BRLX       *BERWIND RAILWAY SERVICE COMPANY (BRS LEASING CO.)
BRLX	   +BIRMINGHAM RAIL & LOCOMOTIVE CO., INC.
BRLZ	   BROCKWAY LEAD
BRMF       BRUCE MOTOR FREIGHT INC
BRMI	   BLUEGRASS RAILROAD MUSEUM, INC.
BRMX	   *WESTERN FRUIT EXPRESS [BURLINGTON REFRIGERATOR EXPRESS CO.]
BRMX	   +BERKSHIRE RAILWAY MUSEUM
BRNU       BRUN S.A.
BRNX	   BURLINGTON REFRIGERATOR EXPRESS CO
BRNZ       COMTRAK INCORPORATED
BROC	   BROWN CORPORATION
BROU       SWEDISH TRANSOCEAN LINES
BROZ	   KBR (KELLOG, BROWN & ROOT) [BROWN & ROOT CORP.]
BRP        BUFFALO ROCHESTER & PITTSBURGH RWY
BRPX	   *BROWN PROCESS CO.
BRPX	   *BUFFALO, ROCHESTER & PITTSBURGH RAILWAY CO.
BRR        *BARNEGAT RAILROAD
BRR        *BOOTHEEL REGIONAL RAIL CORPORATION
BRR        *RETIRED 06-25-91 ATP (207) [BELTON RAILROAD]
BRRC       BORINSTEIN RAILROAD CO. 
BRRR       BARE ROCK RAILROAD
BRRX	   *BLUE RAPIDS RAILWAY
BRRX       +BROOKLYN RESOURCE RECOVERY INC.
BRRX	   BORDEN RESINITE
BRSR	   BLUE RIDGE SCENIC RAILWAY
BRSX	   *BRANSON SCENIC RAILWAY
BRSX	   +HIGH SIERRA TRANSPORTATION, LLC
BRTC	   BLUE ROCK TRANSPORTATION CO.
BRTN       BARTON TRUCK LINES INC
BRTR	   BLUE ROCK TRANSPORTATION CO.
BRTX	   BELLMAN RIVER TERMINAL, INC.
BRW        BLACK RIVER & WESTERN RAILROAD
BRX	   BARIUM REDUCTION CORP.
BRY        BRADFORD RAILWAY
BRYV	   BOOTHBAY RAILWAY VILLAGE
BRZ	   BRISTOL
BS         BIRMINGHAM SOUTHERN RAILROAD
BS&C	   BIG SANDY & CUMBERLAND RAILROAD CO.
BS&K	   BIG SANDY & KENTUCKY RIVER RWY. CO.
BSBX	   BETHELEHEM STEEL BRIDGE CORP.
BSC	   BUCKEYE STEEL CASTINGS
BSCX	   *BROOKS-SCANLON CORP.
BSCX       +BETHLEHEM STEEL CORPORATION
BSDA       BSDA RAILROAD [BI-STATE DEVELOPMENT AGENCY RR , ST. LOUIS -
	   OPERATED BY RAILROAD SWITCHING SERVICE OF MISSOURI (RSM)]
BSDX	   BORDER STATES DISTRIBUTING CO.
BSE        BIRMINGHAM & SOUTHEASTERN RR
BSEX	   BADGER STATE ETHANOL, LLC
BSFX	   *BIG SOUTH FORK SCENIC RAILWAY
BSFX	   BROOKS-SCANLON CORP.
BSGZ	   BECKER SAND & GRAVEL
BSHX	   *B. A. - SHAWINIGAN LTD.
BSHX	   *BURNS HARBOR SHORTLINE RAILROAD CO.
BSHZ	   BEREA SPUD HOUSE
BSIX       BETHLEHEM STEEL CORPORATION
BSKE       BUSKE LINES INC
BSLR	   BURLINGTON SHORT LINE
BSLU       BLUE STAR LINE LTD
BSLX	   GENERAL AMERICAN TRANSPORTATION (BETHELEHEM STEEL CO.)
BSM	   BALTIMORE STREETCAR MUSEUM
BSMX	   *UNITED STATES LEASING INTERNATIONAL, INC.
BSMX       +BAY STATE MILLING COMPANY
BSMZ	   BUCKSKIN MINE
BSOR       BUFFALO SOUTHERN RAILROAD INC.
BSP	   BOISE & SOUTHERN PAPER
BSPX       OTTER TAIL POWER CO
BSRR       BLOOMSBURG & SULLIVAN RR
BSRX	   *BRANDYWINE SCENIC RAILROAD COMPANY
BSRX       +BRANSON SCENIC RAILWAY INC
BSRZ	   BTL SPECIALIST RESINS CORP.
BSS	   BETHLEHEM STEEL CORP.
BSSL       BARBER STEAMSHIP CO
BST        *BI-STATE TRANSIT - "METROLINK"
BST        *BAYSHORE TERMINAL RWY
BSTC	   BEAVER STREET TOWER CO.
BSTX	   *BUDWEISER SKI TRAIN
BSTX       +TRINITAS CORPORATION (BAY STATE MILLING CO. - LESSEE)
BSV	   BOONE & SCENIC VALLEY RAILROAD
BSVY	   BOONE & SCENIC VALLEY RAILROAD
BSVZ	   BULK SERVICE
BSW	   BATESVILLE SOUTHWESTERN RAILROAD
BSWX	   BLOEDEL, STEWART & WELCH LTD.
BSX	   BROWN-STRAUSS CORP. [B & s CAR CO.]
BT	   BIRMINGTON TERMINAL CO.
BTAX       *BIG THREE LINCOLN ALASKA, INC.
BTAX       +AIR LIQUIDE AMERICA CORP.
BTAZ       (BRAX) BRAE CORPORATION
BTBX	   B. T. BABBITT, INC.
BTC	   *BOSTON TERMINAL CO.
BTC        +BIRMINGHAM TERMINAL CO.
BTCO	   *BREWER & TAYLOR CO.
BTCO       +BOSTON TERMINAL CO.
BTCS       BALTIC SHIPPING
BTCU       BULKMATIC TRANSPORT CO
BTCX	   *BASKERVILLE TRANSIT CORP.
BTCX	   +BROWNER TURNOUT CO. [EVEREST RAILCAR SERVICES, INC.]
BTCZ       BULKMATIC TRANSPORT COMPANY
BTEX	   BTE EQUIPMENT
BTLX	   W. H. BARBER CO.
BTLZ	   *BTL SPECIALISTS
BTLZ       *INTERMODAL SERVICES, INC.
BTN	   BAUXITE & NORTHERN RWY. CO.
BTR	   BUSH TERMINAL RAILROAD CO.
BTRX	   ROCKY MOUNTAIN TRANSPORTATION SERVICES
BTTX       TTX COMPANY - TRAILER TRAIN CO.
BTRX       ROCKY MOUNTAIN TRANSPORTATION SERVICES
BTRY       BAYFIELD TRANSFER RWY
BTZ	   BLACK THUNDER
BUDX	   *AMERICAN REFRIGERATOR TRANSIT CO. (ELIMINATED 10/1967)
BUDX       +BUDD COMPANY (TEMPORARY AS OF 2007)
BUDZ       *BUD ANTLE INC
BUDZ	   *BUDD COMPANY
BUGX       *BRUGGERE & MONSON
BUGX	   +DIESELMOTIVE COMPANY, INC.
BUH	   BUNKER HILL
BUKX       LOUISVILLE GAS AND ELECTRIC COMPANY (GENERAL AMERICAN TRANSPORTATION CORP.)
BULU       BULVINOS CHEMICALS LIMITED
BUNX	   THE BUNCHER CO.
BUNZ       BURNSIDE INTERNATIONAL TRUCKS LIMITED
BURX	   bURRIS CHEMICAL, INC.
BUSH	   BUSH TERMINAL RAILROAD CO.
BV&S	   BEVIER & SOUTHERN RAILROAD CO.
BVCX	   *BURGIE VINEGAR CO.
BVCX       +WEST COAST EXPRESS
BVCZ	   BLUE VALLEY CO-OP
BVDX       MERCHANTS DESPATCH TRANSPORTATION CORP.(BEVERAGE VENTILATED DESPATCH)
BVEX	   LEAS & MCVITTY, INC.
BVHX       B.V. HEDDRICK GRAVEL & SAND COMPANY
BVRR	   BACHMAN VALLEY RAILROAD
BVRY       BRANDYWINE VALLEY RR CO.
BVS        BEVIER & SOUTHERN RR
BVTX	   BUCKINGHAM VALLEY TROLLEY ASSOCIATION
BWC        CONSOLIDATED RAIL CORP. [PENNSYLVANIA RAILROAD, PENN CENTRAL RAILROAD}
BWC	   BERWIND CORPORATION
BWCMCo	   BERWIND-WHITE COAL MINING CO.
BWCX	   *BERWIND-WHITE COAL MINING CO.
BWCX       +G. E. PLASTICS [BORG-WARNER CHEMICALS]
BWDX	   BROADWAY DINNER TRAIN
BWIX	   THE BORDEN CO.
BWLX	   LANSING BOARD OF WATER & LIGHT
BWP        BRADFORD & WESTERN PENNSYLVANIA RR
BWRC       RETIRED 05-12-93 ATP
BWRX	   BROWNWOOD REFINING CO. 
BWTX	   *BIG WEST OIL CO. OF MONTANA
BWTX	   *THE BABCOCK & WILCOX CO.
BWX	   WILLIAMSON BALFOUR & CO.
BX	   BREWERTON COAL CO.
BXBX       BXB CORPORATION
BXN        BAUXITE & NORTHERN RAILWAY CO.
BYAX	   BYERLYTE CORP.
BYCX	   BATTLE GROUND YACOLT AND CHELATCHIE PRAIRIE RAILROAD 
	   (CHELATCHIE PRAIRIE RAILROAD ASSOCIATION)
BYER       BYERS TRANSPORTATION CO INC
BYRX	   A. M. BYERS CO.
BYS        BLANEY & SOUTHERN RWY