D&CI	   DES MOINES & CENTRAL IOWA RAILROAD
D&H	   CANADIAN PACIFIC RAILWAY [DELAWARE & HUDSON RAILROAD CORP.]
D&IM	   DENVER & INTERMOUNTAIN RAILROAD CORP.
D&IR	   DULUTH & IRON RANGE RAILROAD CO.
D&M	   LAKE STATE RAILWAY CO. [DETROIT & MACKINAC RY]
D&MM	   DANSVILLE & MT. MORRIS RAILROAD CO.
D&N	   *DELAWARE & NORTHERN RWY.
D&N        *NEW YORK CENTRAL [DEXTER & NORTHERN RR]
D&RG	   DENVER & RIO GRANDE WESTERN RAILROAD
D&RGW	   DENVER & RIO GRANDE WESTERN RAILROAD
D&S        DILLONVALE & SMITHFIELD RWY
D&SL	   *DENVER & SALT LAKE rWY. CO.
D&SL	   *DENVER & RIO GRANDE WESTERN RAILROAD
D&TS	   DETROIT & TOLEDO SHORE LINE RAILROAD CO.
D&W	   SOUTHERN RAILWAY {DANVILLE & WESTERN RAILWAY CO.}
DA         CP RAIL [DOMINION ATLANTIC RY.]
DACX       VIP TANK SERVICES [DARLING & COMPANY]
DACZ	   DANA CORP.
DAFU       DAFRA LINES SA
DAFX       DEPT. OF DEFENSE (DEPT. OF ARMY, TROOP SUPPORT & 
	   AVIATION MATL. READINESS)
DAFZ       *DAFRA LINES SA
DAFZ	   *DAWN FOODS
DAG        DAGUSCAHONDA RR
DAIR       D & I RAILROAD CO.
DAIX	   MT. VERNON CAR MANUFACTURING CO.
DAKR       DAKOTA RAIL INC
DAKS	   DAKOTA SHORT LINE
DAKX	   DAK AMERICAS, LLC
DALT	   DALLAS TERMINAL RAILWAY
DALX	   *DALY REFINING CO.
DALX	   *DOMINION ALKALI & CHEMICAL CO. LTD.
DALZ       D & A LEASING INC.
DANX	   DANVILLE INDUSTRIES, INC.
DAPX       DAIRYLAND POWER COOPERATIVE
DARL       DARLING TRANSFER INC
DART	   DALLAS AREA RAPID TRANSIT
DARU       DART CONTAINER LINE INC.
DARZ       *DART INTERMODAL, INC.
DARZ	   *DELTA RAIL CORPORATION
DATU       DART CONTAINER LINE INC.
DATX       DATX ASSOCIATES
DATZ	   DATSUN
DAVX       W. R. GRACE & COMPANY - CONN., DAVISON CHEMICAL DIV.
DAWX       DAVID A. WALMSLEY (D. A. WAMSLEY & CO.)
DAX        *DIAMOND SHAMROCK CHEMICALS CO. [DIAMOND ALKALI CO.]
DAX        +OCCIDENTAL CHEMICAL CORP., ELECTROCHEMICALS & SPECIALTY PRODUCTS
DB         RETIRED 04-22-93 ATP
DBCX       BASF CORPORATION [BADISCHE CORP.; DOW BADISCHE CO.;DOWDLE BROTHERS' CO.]
DBFO       ADBF-TOIX EQUIPMENT CORP
DBGX	   *DOWDLE BUTANE GAS CO.
DBGX	   +DEBRUCE GR5AIN, INC.
DBGZ	   DEBRUCE GRAIN
DBSU       DONBAR STEAMSHIP COMPANY, INC.
DBUX	   CIT GROUP/CAPITAL FINANCE, INC.
DBWX	   D.B. WESTERN, INC. - TEXAS
DBWZ	   D.B. WESTERN, INC.
DBX	   DOUREDOURE BROTHERS
DBZ	   DRISCOLL BROTHERS
DC         DELRAY CONNECTING RAILROAD COMPANY
DCAX       TARMAC FLA., INC.
DCBX       DEGUSSA ENGINEERED CARBONS, LLP [DEGUSSA CORP.]
DCC	   DUPONT CHEMICAL CO.
DCCU       DOW CORNING CORPORATION
DCCX       MCDONNELL DOUGLAS CORPORATION [DES -PLAINES CHEMICAL CO.; 
	   DAVISON CHEMICAL CO. DIV. W.R. GRACE & CO.]
DCCZ	   DECATUR COUNTY COOP.
DCFB       DODGE CITY FORD & BUCKLIN RAILROAD CO., INC.
DCFX       THE CIT GROUP/CAPITAL FINANCE, INC. [(PLMX) PLM INTERNATIONAL, INC.]
DCI        DES MOINES & CENTRAL IOWA RWY. CO.
DCIN       D C INTERNATIONAL INC
DCIU       DANA CONTAINER INCORPORATED
DCIX       DANELLA CONSTRUCTION CORPORATION
DCLR       DELAWARE COAST LINE RAILROAD CO.
DCLU       DUTCH CONTAINER LEASING B.V.
DCLX       *(PROX) PROCOR LIMITED
DCLX       +DOW CHEMICAL CANADA INC
DCLZ	   DERBY CITY LUMBER CO.
DCMX	   *DELTA CHEMICAL & IRON CO.
DCMX       *DAVIDSON CONSTRUCTION MATERIALS INC.
DCON	   DETROIT CONNECTING RAILROAD CO.
DCOU       DOW CORNING CORPORATION
DCOZ	   DOVER COOP
DCPX	   *DACAR CHEMICAL PRODUCTS CO.
DCPX       +DART CONTAINER CORP
DCRR       DUBOIS COUNTY RAILROAD
DCRX	   DEADWOOD CENTRAL RAILROAD COMPANY
DCSU       DELTA CONTENEUR SERVICE
DCTX       THE CIT GROUP/CAPITAL FINANCE, INC. [(PLMX) PLM INTERNATIONAL, INC.]
DCWX	   DETROIT CHEMICAL WORKS (DIV. PRESSURE VESSEL SERVICE, INC. 
	   PREVIOUSLY DIV. W.R. GRACE & CO.]
DCX	   DIAMOND ALKALI OF CALIFORNIA
DCZ	   DAVIDSON CHEMICAL
DDDX       FRONTIER COOPERATIVE COMPANY [RETIRED 11-30-92 ATP]
DDEX       DUPONT DOW ELASTOMERS L.L.C.
DDNX       DIDION, INCORPORATED
DDOT	   DELAWARE DEPARTMENT OF TRANSPORTATION
DDRS       (RAIL) DEPRE PC RAILROAD SERVICES INC.
DDRX	   SOUTHWEST RAIL INDUSTRIES INC.
DDTX	   DETROIT DEPARTMENT OF TRANSPORTATION
DE         DETROIT EDISON COMPANY
DEBX	   CERES AG PRODUCTS
DECX	   DUVAL ENGINEERING & CONTRACTING CO.
DECZ	   DECKER COAL CO.
DEEX       DETROIT EDISON COMPANY
DEID	   E. I. DUPONT DE NEMOURS & CO.
DEGX       MISSISSIPPI POWER COMPANY
DEHX	   DWIGHT E. HAMLIN
DELT       DELTA LINES INC
DELX	   DELCORA
DEMX       DEMETER INC.
DENT       DENNIS TRUCK LINE INC
DEPX	   *DAVE ELLIS PRODUCE
DEPX	   *DEPENDIBLE PROPERTIES, INC.
DER        DUNN-ERWIN RAILWAY CORPORATION
DETX       DETROIT EDISON COMPANY
DEXT	   DEXTER CARPENTER COAL CO.
DF	   DIERK'S FOREST
DFCR	   DENVER FEDERAL CENTER
DFCZ	   DAVIS FARMS COMPANY, INC.
DFDS       DET FORENTE DAMPSKIBS-SELSKAB
DFFX	   GLIDDEN CO. [DURKEE FAMOUS FOODS]
DFGZ	   DEWEY FISHER GRAIN
DFIX	   WEYERHAUSER CO., DIERKS DIV.
DFLS       DANCE FREIGHT LINES INC
DFTX	   DTE TRANSPORTATION SERVICES, LTD. (DTE COAL SERVICES, INC.)
DGBY       DIGBY TRUCKLINES
DGCX	   *DIAMOND GASOLINE CO.
DGCX       +DAKOTA GASIFICATION COMPANY
DGHX       *NORTH AMERICAN CHEMICAL CO. (IMC CHEMICALS)
DGHX	   +SEARLES VALLEY MINERALS OPERATIONS, INC.
DGIX	   D & G ENTERPRISES, LLC
DGNO       DALLAS, GARLAND & NORTHEASTERN RAILROAD, INC.
DGVR	   DURBIN & GREENBRIER VALLEY RAILROAD INC.
DGVX	   DURBIN & GREENBRIER VALLEY SCENIC RAILROAD
DGV	   DORCHESTER GRAIN
DH         CANADIAN PACIFIC RAILWAY [DELAWARE & HUDSON RAILWAY COMPANY; D & H CORP.]
DHC	   DONNER-HANNA COKE INC.
DHDO       (NYSW) RETIRED 05-31-91 DMC (345){NEW YORK, SUSQUEHANNA & WESTERN RWY.]
DHMX	   MCM MANAGEMENT CORP.
DHNY	   CANADIAN PACIFIC RAILWAY [DELAWARE & HUDSON RAILWAY COMPANY; D & H CORP.]
DHPX       DUGASSA CORPORATION
DHRU       DEN HARTOGH INTERNATIONAL
DI	   DAKOTA & IOWA RAILROAD
DICX       *MERCHANTS DESPATCH TRANSPORTATION CORP.
DICX       *AIRCO INDUSTRIAL GASSES [PURE CARBONIC CO.; DRY ICE CORP. OF AMERICA]
DIIU       DART INTERMODAL, INC.
DILX	   DEFENCE INDUSTRIES, LTD.
DIM	   DENVER & INTERMOUNTAIN RAILROAD
DIMZ	   DIM ASSOCIATES RAILROAD
DIR        DULUTH & IRON RANGE RR
DIRZ	   DIAMOND SHAMROCK REFINERY
DISX	   D + I SILICA, LLC
DISZ	   DIAMOND SALT
DIXH       DIXIE HIGHWAY EXP INC
DJBX       DONALD J. BERTEL - GANDY DANCER INCORPORATED
DJJX       JOSEPH TRANSPORTATION, INC. [DAVID J. JOSEPH CO.]
DJLX       THE CIT GROUP/CAPITAL FINANCE, INC.[JOSEPH LEASING LTD.; DJJ LEASING LTD.]
DJMX       DANIEL JOHN MARNELL
DJPX       JOSEPH TRANSPORTATION, INC. [DAVID J. JOSEPH CO.]
DJRX       JOSEPH TRANSPORTATION, INC. [DAVID J. JOSEPH CO.]
DJTX       JOSEPH TRANSPORTATION, INC. [DAVID J. JOSEPH CO.]
DK&W	   DEKALB & WESTERN RAILROAD CO.
DKMZ	   DOTIKI MINE
DKPX       DUKE POWER CO. (DUKE ENERGY CAROLINAS, LLC)
DKS        UP [MISSOURI PACIFIC] [DONIPHAN, KENSETT & SEARCY RY.]
DKUX       EXXON MOBIL CORP. [EXXON CO., U.S.A.]
DKW	   DEKALB & WESTERN RAILROAD CO.
DL         DELAWARE-LACKAWANNA RAILROAD COMPANY, INC.
DL&W       CONRAIL CORP. [ERIE LACKAWANNA RAILROAD CO.; DELAWARE, LACKAWANA &
	   WESTERN RR]
DLC        *DUQUESNE LIGHT CO.
DLC        +DRUMMOND LIGHTERAGE
DLCR       DELAWARE COAST LINE RAILROAD
DLCX	   *DAVID LEVI & CO.
DLCX	   *DEARBORN LEASING CO.
DLCX	   *WASTE MANAGEMENT, INC.
DLDX	   *DOW CHEMICAL CO., LUDINGTON DIV.
DLDX	   +ASPHALT PRODUCTS & CONSULTING, INC.
DLFX       DIVERSIFIED LEASE FUNDING, INC.
DLGX       LEWIS GRAIN CO.
DLKU       DELTANK LTD
DLMX       DAYLIGHT LOCOMOTIVES & MACHINE WORKS, INC.
DLNW	   GREAT WESTERN RAILWAY OF COLORADO [DENVER, LARAMIE AND NORTH WESTERN RAILROAD}
DLOX	   DOMINION LINSEED OIL CO., LTD.
DLPX	   DEGUSSA CANADA, LTD.
DLRX	   *DISNEY LAND RAILROAD
DLRX       +(NATX) G.E. RAIL  SERVICES [NORTH AMERICAN CAR CORP]
DLSX       DIESEL SUPPLY COMPANY INC
DLTX       DALE L. THORNBOROUGH
DLVX       THIOKOL CORPORATION
DLW        CONRAIL CORP. [ERIE LACKAWANNA RAILROAD CO.; DELAWARE, LACKAWANA &
	   WESTERN RR]
DLWR       DEPEW, LANCASTER & WESTERN RAILROAD COMPANY
DLWX	   D. L. & W., INC.
DLX	   *DIERKS LUMBER & COAL CO.
DLX	   *CATELLI FOOD PRODUCTS, LTD. [DAYSON'S LTD.]
DLZ	   DAVIDSON & LUMBER
DM         LAKE STATE RAILWAY CO. [DETROIT & MACKINAC RY]
DM&IR	   DULUTH, MISSABE & IRON RANGE RWY
DM&N	   DULUTH, MISSABE & NORTHERN RWY. CO.
DMCX	   *DAMASCUS MFG. CO. [DAMASCUS REFINING CO.]
DMCX	   *DES MOINES ICE CO.
DME        DAKOTA MINNESOTA & EASTERN RR
DMHX       DAVENPORT MAMMOET L.L.C.
DMIR       DULUTH, MISSABE & IRON RANGE RWY
DMIX       ADM TRANSPORTATION [MINNESOTA CORN PROCESSORS BULK PRODUCTS DIVISION]
DMLX	   *DRESSER MINERALS
DMLX	   +GE RAIL SERVICES CORP.
DMLZ       DML CONTAINERS
DMM        DANSVILLE & MOUNT MORRIS RAILROAD CO.
DMN        DULUTH, MISSABE & NORTHERN RY
DMR	   DETROIT MANUFACTURERS RAILROAD
DMRX	   GENERAL AMERICAN TRANSPORTATION CORP. (DECKER MEAT REFRIGERATOR LINE,
	   JOSEPH E. DECKER & SONS)
DMSU       ABC CONTAINERLINE N.V.
DMSX	   *DUNBAR MOLASSES & SYRUP CO.
DMSX	   *CONSOLIDATED MINING & SMELTING CO. OF CANADA, LTD., OWNERS AGENT
DMT	   DES MOINES TERMINAL COMPANY
DMTX	   DES MOINES GAS CO.
DMTZ	   DUNDALK MARINE TERMINAL
DMU        DES MOINES UNION RY
DMVM	   DAKOTA, MISSOURI VALLEY AND WESTERN RR, INC.
DMVW       DAKOTA, MISSOURI VALLEY AND WESTERN RR, INC.
DMW	   DES MOINES WESTERN RAILWAY CO.
DMX	   DEAN MILK CO.
DN         *DELAWARE & NORTHERN RR
DN	   +DAKOTA NORTHERN RAILROAD INC.
DNAX       DANA RAILCARE
DNCX       DENCO PETROLEUM, INC.
DNE        DULUTH & NORTHEASTERN RAILROAD COMPANY
DNLS       DANIELS MOTOR FRT INC
DNPX       AMOCO CANADA PETROLEUM COMPANY LTD.
DNTX	   DIAZ INTERMEDIATES CORP.
DOCX	   *DIAMOND ALKALI ORGANIC CHEMICALS DIV.
DOCX       +DUPONT CANADA INC.
DOD	   U.S. DEPARTMENT OF DEFENSE
DODA	   U.S. DEPARTMENT OF DEFENSE - ARMY
DODF	   U.S. DEPARTMENT OF DEFENSE - AIR FORCE
DODM	   U.S. DEPARTMENT OF DEFENSE - MARINES
DODN	   U.S. DEPARTMENT OF DEFENSE - NAVY
DODU       U.S. DEPARTMENT OF DEFENSE
DODX       U.S. DEPARTMENT OF DEFENSE (DEPT. OF ARMY, MIL. TRAFFIC MGMT. COMMAND)
DODZ       U.S. DEPARTMENT OF DEFENSE
DOE	   U.S. DEPARTMENT OF ENERGY
DOEX	   DOE RUN RESOURCES CORP. D.B.A. THE DOE RUN CO.
DOEZ	   DORCHESTER ELEVATOR
DOLX       DOLESE BROS. COMPANY
DOM	   DELTA OIL MILL
DOMX	   DOTHAN OIL MILL CO.
DONX	   *DIXON CORP.
DONX       +DONNELLY COMMODITIES CORP.
DORN       DORNS TRANSPORTATION INC
DORX	   DALLAS OIL & REFINING CO.
DOS	   DELAWARE OTSEGO CORP.
DOT	   U.S. DEPT OF TRANSPORTATION
DOTO	   OHIO RAIL CORPORATION
DOTX       U.S. DEPT OF TRANSPORTATION - FEDERAL RAILROAD ADMIN.
DOWU       DOW CHEMICAL CO.
DOWX       DOW CHEMICAL CO.
DOX	   DERBY REFINING CO. (GENERAL AMERICAN TRANSPORTATION CORP.) [DERBY OIL CO.]
DOXY       DIXIE OHIO EXPRESS INC
DP	   DEER PARK RAILWAY
DP01       (RAIL) CSD-DEPRE PRODUCT
DP02       (RAIL) CSD-DEPRE PRODUCT
DP03       (RAIL) CSD-RTMS-DEPRE PRODUCT
DP04       (RAIL) CSD-RTMS-DEPRE PRODUCT - ASHLAND PETROLEUM CO
DP05       (RAIL) CSD-RTMS-DEPRE PRODUCT
DP06       (RAIL) CSD-WILLIAM GIBB, POSSE-DEPRE PRODUCT
DPBX	   E.I. DUPONT DE NEMOURS & CO.
DPCX       BLUE CIRCLE INC. [MARTIN-MARIETTA CORP.; DEWEY PORTLAND CEMENT CO.]
DPCZ	   DELTECH POLYMERS COMPANY, INC.
DPDZ       DELAWARE AND HUDSON RAILWAY COMPANY, INC.
DPGX	   *E.I. DUPONT DE NEMOURS & CO.
DPGX	   +TRACTECH SYSTEMS
DPIX	   *DISTILLATION PRODUCTS INDUSTRIES, DIV. EASTMAN KODAK CO.
DPIX       +DUFOUR PETROLEUM, INC.
DPL	   DELMARVA POWER & LIGHT
DPLX	   DAVENPORT CEMENT CO.[MARTIN-MARIETTA CORP.; DEWEY PORTLAND CEMENT CO.]
DPMZ	   DYNO POLYMERS
DPRX	   DEEP ROCK REFINING CO.
DPTX	   *E.I. DUPONT DE NEMOURS & CO.
DPTX	   *D.P. TAFE
DPWX	   DIXON PLYWOOD, DIV. DIXON LUMBER CO., INC.
DPX	   FEDERAL FACILITIES CORP. [RECONSTRUCTION FINANCE CORP.; 
	   DEFENSE PLANT CORP.]
DQE        DE QUEEN & EASTERN RAILROAD CO.
DR         DARDANELLE & RUSSELLVILLE RAILROAD
DR&U	   DELAWARE RIVER & UNION RAILROAD CO. (SUN OIL CO.)
DRAX	   *DRAKE TANK CAR CO.
DRAX       *DRAYCUTT CORP.
DRC	   DELAWARE RAILROAD CO.
DRCX       MARTIN MARIETTA CORP. [DENVER RAILWAY CAR COMPANY; DRAGON CEMENT CO.]
DRCZ	   DON RUSS COMPANY
DRDX	   *DETROIT REDUCTION CO.
DRDX       *DUREDO COMPANY (JOHN H. GRACE CO.)
DRE        BURLINGTON NORTHERN [?]
DREX	   PROTRADE TRANSPORTATION SERVICES, LTD. (WILMOT TRANSPORTATION &
	   LOGISTICS LTD.; PROTRADE STEEL CORP.)
DRFX	   DIXIE REFINING CO. (DIXIE TRANSPORTATION CO.)
DRG	   DENVER & RIO GRANDE RAILROAD
DRGS       DARGUS TRANSPORTATION INC.
DRGW       UP [SP] [DENVER & RIO GRANDE WESTERN]
DRGX	   *DENVER & ROYAL GORGE RAILWAY
DRGX	   +MUSEUM OF RAILWAY WORKERS
DRHY       DURHAM TRANSPORT INC.
DRI        DAVENPORT, ROCK ISLAND & NORTH WESTERN RWY
DRIR       DENVER ROCK ISLAND RAILROAD
DRIZ	   DRACKETT, INC.
DRJX	   RAIL TRANSPORTATION TECHNICAL SERVICES CORP., A FLORIDA CORP.
DRLG       DARLING FREIGHT INC
DRLX	   DELAWARE RAILCAR LEASING, INC.
DRMX	   DANBURY RAILWAY MUSEUM, INC.
DRMZ	   DRUMMOND
DRPA	   DELAWARE RIVER PORT AUTHORITY
DRPZ	   DRAKE POWER
DRRZ	   DRI RITE
DRSX	   D. O. T. RAIL SERVICES, INC.
DRT	   DETROIT RIVER TUNNEL COMPANY
DRTU       DART INTERMODAL, INC.
DRTZ       DART INTERMODAL, INC.
DRLX       DELAWARE RAILCAR LEASING, INC.
DRMX       DANBURY RAILWAY MUSEUM INC.
DRSX	   *NORTH AMERICAN CYANAMID LTD., WELLAND WORKS
DRSX	   *D.O.T. RAIL SERVICES, INC.
DRTU       DART INTERMODAL INC.
DRWX	   DREW SALES CO.
DRWY       RETIRED 11-8-93 ATP (244) {DENVER RAILWAY, INC.]
DRX	   DEEP ROCK OIL CORP.
DRYX	   MERCHANTS DESPATCH TRANSPORTATION CORP.
DS	   DURHAM & SOUTHERN RAILWAY CO.
DS&A	   DULUTH SOUTH SHORE & ATLANTIC RWY.
DSA        CANADIAN PACIFIC RWY [SOO LINE RAILROAD] [DULUTH SOUTH SHORE & ATLANTIC RWY.]
DSAL       DISALVO TRUCKING CO
DSBU       AMERIBROM, INC.
DSCX       DIFFCO INC.
DSDX       (NATX) G. E. RAILCAR SERVICES CORP. [ITEL RAOL CORP.; PULLMAN LEASING CO.; 
	   DAIRY SHIPPERS DESPATCH CO.]
DSEX	   EAST CARBON DEVELOPMENT CO.
DSFX	   DIAMOND STATE FIBRE CO.
DSGX	   DE SOTO GASOLINE CO.
DSIX       DOWELL SCHLUMBERGER INC.
DSIZ	   DIAMOND SHAMROCK INDUSTRIES
DSL        DENVER & RIO GRAND WESTERN RR
DSLX	   *CANADA & DOMINION SUGAR CO., LTD. [DOMINION SUGAR CO., LTD.]
DSLX       +DEGUSSA CORPORATION [DEGUSSA ENGINEERED CARBONS LP]
DSLZ       INTERMODAL SERVICES, INC.
DSNG	   DURANGO & SILVERTON NARROW GAUGE RAILROAD CO.
DSO        DONORA SOUTHERN RR
DSP&P	   DENVER SOUTH PARK & PACIFIC
DSRC       DAKOTA SOUTHERN RAILWAY CO
DSRR       *DONORA SOUTHERN RAILROAD
DSRR       +DELTA SOUTHERN RAILROAD COMPANY
DSRX	   DOWNEAST RAIL HERITAGE PRESERVATION TRUST, INC.
DSRZ	   DAKOTA SOUTHERN RAILWAY CO
DSS&A	   DULUTH, SOUTH SHORE & ATLANTIC RAILWAY
DSSA	   DULUTH, SOUTH SHORE & ATLANTIC RAILWAY
DSSX	   DETROIT SALT COMPANY, LC
DSW	   DEERING SOUTHWESTERN RWY.
DSXX	   EAST CARBON DEVELOPMENT CO.
DSY	   DIESEL SUPPLY
DT         DECATUR JUNCTION RAILWAY COMPANY [DETROIT TERMINAL RR]
DT&I	   CANADIAN NATIONAL RAILWAY [GRAND TRUNK WESTERN RR; DETROIT, TOLEDO & IRONTON]
DTAZ	   DOMINION TERMINAL ASSOCIATION
DTCX	   *DOMTAR LTD. [DOMINION TAR & CHEMICAL CO., LTD.]
DTCX	   +DTE TRANSPORTATION SERVICES, INC.
DTDX	   DOW CHEMICAL CO., TEXAS DIV. (GENERAL AMERICAN TRANSPORTATION CORP.)
DTE	   DRESSER TRANSPORTATION EQUIPMENT DIV. OF DRESSER INDUSTRIES
DTEX       DRESSER TRANSPORTATION EQUIPMENT DIV. OF DRESSER INDUSTRIES (TEST CARS)
DTI        CANADIAN NATIONAL RAILWAY [GRAND TRUNK WESTERN RR; DETROIT, TOLEDO & IRONTON]
DTIZ       *CANADIAN NATIONAL RAILWAY [GRAND TRUNK WESTERN RR]
DTIZ	   *DETERMAN INDUSTRIES
DTLX       DELTA TANK LINE CO.
DTM	   DETROIT, TOLEDO & MILWAUKEE RAILROAD CO.
DTMR	   DENVER TERMINAL RAILROAD CO.
DTNC	   NORTH CAROLINA DEPARTMENT OF TRANSPORTATION
DTNT       DIRECT TRANSIT, INC.
DTP	   U.S. DEPARTMENT OF TRANSPORTATION PUEBLO TEST CENTER
DTRR       HOUSATONIC RAIL ROAD CO. [DANBURY TERMINAL RAILROAD CO.]
DTS        CANADIAN NATIONAL RAILWAY [GRAND TRUNK WESTERN RR; DETROIT & TOLEDO SHORE LINE RR]
DTSL	   CANADIAN NATIONAL RAILWAY [GRAND TRUNK WESTERN RR; DETROIT & TOLEDO SHORE LINE RR]
DTTX       TTX COMPANY
DTUX	   DALLAS TERMINAL RAILWAY & UNION
DTZZ       DIRECT TRANSIT, INC.
DU	   DAYTON UNION RAILWAY COMPANY
DUCX	   *DUCKTOWN TANK LINE INC.
DUCX       +DU PONT CANADA INC.
DUDT	   DULUTH, UNION DEPOT & TRANSFER COMPANY
DUFX	   *MERCHANTS DESPATCH TRANSPORTATION CORP.
DUFX	   +*DUFFEY & SONS, INC.
DUKX       DUPPS COMPANY [DUKE, INC.]
DULZ	   DUPONT LEAD
DUND       DUNDEE TRUCK LINE INC
DUPX       E.I.DUPONT DE NEMOURS & CO.INC.
DUPZ	   DUKE ENERGY [DUKE POWER CO.]
DURC	   DURDEN COMPANY
DURR       DELAWARE & ULSTER RAIL RIDE
DUS	   DENVER UNION STOCKYARD CORP.
DUT        DENVER UNION TERMINAL RY CO.
DUTC       DALLAS UNION TERMINAL
DUVT	   DUVAL TRANSPORTATION OF THE CAROLINAS
DUX	   DONNER-HANNA COKE CORP.
DV         DELAWARE VALLEY RAILWAY COMPANY, INC.
DVCZ	   DAVCO COAL COMPANY
DVLX       SULCOM, INC. [FREEPORT-MCRORAN SULPHUR COMPANY; PENNZOIL COMPANY;
	   PENNZOIL SULPHUR CO.]
DVR        SYDNEY COAL RAILWAY [DEVCO RWY, CAPE BRETON DEVELOPMENT COAL DIVISION]
DVRU       DOVER LIMITED
DVRY       DELAWARE VALLEY RWY
DVS        DELTA VALLEY & SOUTHERN RY.
DVSZ       DELTA VALLEY & SOUTHERN RY.
DVTX	   SULCOM, INC.
DW	   *DANVILLE & WESTERN RAILWAY CO.
DW	   *DETROIT & WESTERN RWY.
DW&P	   CANADIAN NATIONAL [DULUTH, WINNIPEG & PACIFIC RY.]
DWAU       DEGUSSA ANTWERPEN NV
DWC        CANADIAN NATIONAL [DULUTH, WINNIPEG & PACIFIC RY.]
DWCX       DAVID WITHERSPOON, INC.
DWML       DUE WEST MOTOR LINE
DWOX	   DEEPWATER OLI REFINERIES (UNION TANK CAR CO.)
DWP        CANADIAN NATIONAL [DULUTH, WINNIPEG & PACIFIC RY.]
DWR	   DEEP WATER ROUTE (GULF, FLORIDA & ALABAMA RWY.; MUSCLE SHOALS, 
	   BIRMINGHAM & PENSACOLA RWY.)
DXMZ	   DX MARKETING & REFINING CO.
DXZE	   DIXIE RIVER RAILROAD CO.
DYLX	   *KOPPERS CO. (MANUFACTURERS LEASINGCORP.)
DYLX       +RONALD L. BOOTHMAN REMAINDER TRUST (TEIX) (TRANSPORTATION EQUIPMENT, INC.)
DYNX	   *DYNABULK CORP.
DYNX       +DYNO NOBEL, INC.
DZCX	   AMERICAN STEEL & WIRE CO.