I&GN	   INTERNATIONAL-GREAT NORTHERN RAILROAD CO.
I&V	   IBERIA & VERMILLION RAILROAD 9SOUTHERN PACIFIC LINES IN 
	   TEXAS & LOUISIANA)
IACX	   CANADIAN INDUSTRIAL ALCOHOL CO., LTD.
IAIS       IOWA INTERSTATE RAILROAD, LTD.
IALU       JAPAN LINE, LTD
IANR       IOWA NORTHERN RAILWAY CO.
IANW	   IOWA NORTHWESTERN RAILROAD
IAPX	   *IOWA PACKING CO.
IAPX       +AIR LIQUIDE AMERICA CORP. [LIQUID AIR CORPORATION; INDUSTRIAL 
	   AIR PRODUCTS CO.]
IARR	   IOWA RIVER RAILROAD, INC.
IASX	   IDAHO ASPHALT SUPPLY, INC.
IASZ       IOWA INTERSTATE RAILROAD, LTD.
IAT        IOWA TRACTION RAILROAD CO.[IOWA TERMINAL RAILROAD CO.]
IATR       IOWA TRACTION RAILROAD CO.
IAX	   INDIANAPOLIS ABBATOIR CO.
IBCX       INDIANA BOXCAR CORPORATION
IBME       INTERLINES - BLANKENSHIP MTR
IBMZ	   INTERNATIONAL BUSINESS CORP.
IBNU       INTERPOOL CONTAINER PTY LIMITED
IBOX	   TTX CO.
IBPX       *MERCHANTS DESPATCH TRANSPORTATION CORP.
IBPX       +TRINITY INDUSTRIES LEASING COMPANY (TYSON FOODS, INC., LESSEE)[IBP, INC; 
   	   IOWA BEEF PACKERS]
IBT        INTERNATIONAL BRIDGE & TERMINAL
IBYU       (TSBY) TUSCOLA & SAGINAW BAY RAILWAY COMPANY
IC         CANADIAN NATIONAL RWY [ILLINOIS CENTRAL GULF RAILROAD; ILLINOIS CENTRAL RR]
ICAP       HOLIDAY ON ICE
ICAX	   INLAND REFINING CO.
ICCU       ICCU CONTAINERS, INC.
ICCX	   *INDUSTRIAL CHEMICAL CO.
ICCX	   *INSPIRATION CONSOLIDATED COPPER CO.
ICCX	   +INTERNATIONAL CATALYST CORP.
ICCZ	   INTERNATIONAL MINERAL CORP.
ICDX	   INSPIRATION CONSOLIDATED COPPER CO
ICE	   IOWA, CHICAGO & EASTERN RAILROAD
ICEU       INTER-CONTINENTAL EQUIPMENT, INC.
ICEZ	   GATX CAPITAL CORPORATION
ICG        CANADIAN NATIONAL RWY [ILLINOIS CENTRAL GULF RAILROAD; 
	   ILLINOIS CENTRAL RR]
ICGU       CANADIAN NATIONAL RWY [ILLINOIS CENTRAL GULF RAILROAD; 
	   ILLINOIS CENTRAL RR]
ICGZ       CANADIAN NATIONAL RWY [ILLINOIS CENTRAL GULF RAILROAD; 
	   ILLINOIS CENTRAL RR]
ICHU       INGETRA AG
ICIU       INTERMODAL CONTAINERS INC
ICIX       ICI AMERICAS, INC.
ICIZ       INTERMODAL CONTAINER INC
ICLI       INTERNATIONAL CONTAINER LINE
ICLU       INTERNATIONAL CONTAINER LEASING
ICLX       INTERCOASTAL LEASING INC
ICLZ       INTERNATIONAL CHASSIS LEASING, INC.
ICMU       INTEROX AMERICA
ICMX       CARGILL DRY CORN INGREDIENTS, INC. [ILLINOIS CEREAL MILLS]
ICMZ	   INTERNATIONAL MINERAL CHEMICAL
ICOU       *(SSIU) SSI CONTAINER CORPORATION
ICOU       *JAPAN LINE LIMITED
ICOX	   INTERSTATE COTTON OIL REFINING CO.
ICPU       INTERMODAL CONTAINER POOL INC
ICPX	   ICL PERFORMANCE PRODUCTS LP
ICPZ       INTERMODAL CONTAINER POOL INC
ICRK       INDIAN CREEK RAILROAD CO.
ICRU       *(ICHU) RETIRED 10-22-92 ATP
ICRU       *INGETRA AG
ICRX	   *IRON CLIFFS RAILWAY COMPANY
ICRX       +ISLAND CREEK CORPORATION {ISLAND CREEK COAL COMPANY]
ICRZ       CANADIAN NATIONAL RWY [ILLINOIS CENTRAL GULF RAILROAD] [ILLINOIS CENTRAL RR]
ICSU       (REAZ) TRANSAMERICA LEASING, INC.
ICSZ	   *ICS INDUSTRIES
ICSZ       *UNION PACIFIC RAILROAD, (REAZ) TRANSAMERICA LEASING, INC.
ICTC       INTERCITY TRANSPORTATION CO
ICTX	   INDEPENDENT COAL TART CO.
ICX	   INDUSTRIAL CHEMICALS TRANSIT CO.
ICXS       ILLINOIS - CALIFORNIA EXP
ICXX	   INDIANTOWN COGENERATION, LP
ICZ	   IPS COMPANY
IDAX       INDUSTRIA DEL ALCCALI SA
IDCC	   IDEAL CEMENT CO.
IDCU       IDEAL CONTAINER
IDCZ	   INDUSTRIAL DEVELOPMENT CO-OP CLINTON COUNTY
IDEX	   WILSON CAR LINES {WILSON-SINCLAIR CO.; ID PACKING CO.]
IDEZ	   INDEPENDENT EXPLOSIVE
IDOX	   *MAXON CORPORATION
IDOX       +US DEPARTMENT OF ENERGY, IDAHO OPERATIONS OFFICE 
IDSZ       INDUSTRIAL DISTRIBUTION SERVICE, INC.
IDTX	   INDIANA DINNER TRAIN
IDX	   U.S. INDUSTRIAL ALCOHOL CO.
IEAU       INTERMODAL EQUIPMENT ASSOCIATES
IEC	   EASTERN RAILROAD CORP.
IELZ       IRAN EXPRESS LINES
IERR	   INDIANA EASTERN RAILROAD, LLC.
IERT	   INDIANA EASTERN RAILROAD & TRANSPORTATION, INC.
IERX	   *INLAND-EMPIRE REFINERIES, INC. 
IERX	   *GENERAL AMERICAN TRANSPORTATION CORP
IESX       ALLIANT ENERGY [IES UTIITIES; IOWA SOUTHERN UTILITIES; IESX CORP.; IVAN E. SUMMA]
IFBX       (NATX) G. E. RAIL SERVICES [INDIANA FARM BUREAU C0-0P ASSOC.]
IFCX       INTERSTATE FOODS CORPORATION
IFLU       INTERFLOW
IFOX	   *INDUSTRIAL FUEL OIL, INC.
IFOX       *JEFFREY J. KELLING
IFRX	   INFINITY RAIL, LLC
IFSU       INTERLINK FREIGHT SYSTEMS
IFWZ       INDEPENDENT FREIGHTWAY INC.
IGCX	   INDUSTRIAL GENERATING CO.
IGCZ	   INDIANA GRAIN CO.
IGN        UP [MISSOURI PACIFIC] [INTERNATIONAL - GREAT NORTHERN RR]
IGOX	   INTERNATIONAL OOL & GAS CORP.
IGPX	   INDUSTRIAL STEAM PRODUCTS
IHAU       IHORA CHEMICAL INDUSTRIAL
IHB        INDIANA HARBOR BELT RAILROAD CO.
IHCU       UNASSIGNED
IHCX	   INTERNATIONAL HARVESTER CO.
IHMZ	   INDIAN HEAD MINING CO.
IHRC       INDIANA HI-RAIL CORP. [(WAER) WABASH & ERIE RAILROAD]
IHSX       WESTERN VANCOUVER ISLAND HERITAGE SOCIETY (ALBERNI PACIFIC RAILWAY)
IHXX	   IRON HIGHWAY, INC.
IICX	   INTERLAKE IRON CORP. (MERK CHANGED TO ISCX 7-95)
IICZ	   CANADIAN NATIONAL RWY [ILLINOIS CENTRAL GULF RAILROAD; ILLINOIS CENTRAL RR]
IIIU	   III TRANSPORTATION
IIIZ	   III TRANSPORTATION
IILU       (IPCU) INDEPENDENT CONTAINER LINE
IILZ       (IPCU) INDEPENDENT CONTAINER LINE
IIRC	   INDIANA INTERSTATE RAILWAY CO.
IIRX	   INDEPENDENCE IOWA REFRIGERATOR LINE
IIRZ	   III TRANSPORTATION
IISX	   I.I. SELIG & SONS LTD.
IIZ	   ISSAQUAH INDUSTRY
IKCU       INTERPOOL
IKKU       ICCU CONTAINERS, INC.
IKSU       (REAZ) TRANSAMERICA LEASING, INC.
ILCX	   INTERNATIONAL LAT3EX CORP.
ILDX       GENERAL ELECTRIC COMPANY - LIGHTING BUSINESS GROUP
ILMU       FLOW LINE TRANSPORT
ILPZ	   ILLINOIS POWER CO.
ILSX       INDEPENDENT LOCOMOTIVE SERVICE
ILTU       INTERNATIONAL LIQUID TRANSPORT CO. BV
ILW        ILLINOIS WESTERN RAILROAD CO.
ILX	   GREAT AMERICAN FARM IMPLEMENT CO. [INLAND MOLASSES CO.]
IMAZ	   IMC AGRICO
IMC	   INTERNATIONAL MINING CORP.
IMCC	   INTERNATIONAL MINERALS & CHEMICAL CO.
IMCX	   *MERCHANTS DESPATCH TRANSPORTATION CORP.
IMCX       +MOSAIC CO. [IMC GLOBAL OPERATIONS, INC.; IMC FERTILIZER, INC.;
	   INTERNATIONAL MINERALS & CHEMICAL CO.]
IMCZ	   IMC INDUSTRIES
IMEX       INDIANA & MICHIGAN ELECTRIC CO.
IMFS       INTERSTATE MOTOR FRT SYS
IMFX       (GATX) RETIRED 08-19-92 ATP (1845) [INTERNATIONAL MULTIFOODS]
IMHZ	   INTERMODAL HUB
IMID       INDIANA MIDLAND CO. (CODE SUSPENDED 7/27/87)
IMLF       IML FREIGHT INC
IMMX       INDUSTRIAL MINERA MEXICO, SA
IMPZ	   IMPERIAL INC.
IMRL       IOWA, CHICAGO & EASTERN RAILROAD [I & M RAIL LINK LLC; 
	   ILLINOIS & MISSOURI RAIL LINK]
IMRR       ILLINOIS & MIDLAND RAILROAD
IMRX	   IMPERIAL REFINERIES CORP. (CENTRAL STATES OIL CO.)
IMRZ       IOWA INTERSTATE RAILROAD
IMSX	   *IMCO SERVICES, DIV. OF HALLIBURTON CO.
IMSX	   *INTERNATIONAL MILL SERVICE
IMSZ       INTERMODAL SYSTEMS, INC.
IMTX	   *MISSOURI TANK CAR CORP.
IMTX       +AGP, L.P. (AG PROCESSING, INC) [MULTIFOODS TRANSPORTATION INC.]
IMWX	   *TRANSPORTATION MANAGEMENT, INC.
IMWX	   *MISSOURI VALLEY WALNUT CO.
IMXZ       INTERMODAL EXPRESS, INC.
IN	   *ILLINOIS NORTHERN RAILROAD
IN         +INDIANA NORTHEASTERN RAILROAD CO. [INDIANA NORTHWESTERN RAILROAD CO.]
INAZ	   INTALCO ALUMINUM
INCC	   INSPIRATION CONSOLIDATED COPPER CO.
INCU       INTERCONTINENTAL TRANSPORT B.V. (ICT)
INCX       INCO LIMITED
INCZ       INTERCONTINENTAL TRANSPORT B.V. (ICT)
INDC	   INDUSTRIAL CHEMICALS DIV. A. C. CORP.
INDI	   INDIANA INTERSTATE
INDU       DOROTHEA MARINE ENTREPRISE AND MANAGEMENT
INDX	   *INDUSTRIAL OIL CORP.
INDX	   *INDUSTRIAL PROPANE SUPPLY, INC.
INDX       +INDELPRO, SA DE CV
INDZ	   INDUSTRIAL PARK
INEX	   INEOS STYRENISC, DIV. INEOS AMERICAS LLC
INFX	   INFINEUM USA, LTD.
INGX       *INGOMAR PACKING COMPANY
INGX       +GENERAL ELECTRIC RAIL SERVICES CORPORATION
ININ       INCONTRANS INC.
INKU       INTERPOOL LTD.
INLX       MITTAL STEEL USE - INCOAL INC. [INLAND STEEL COAL CO.]
IMNZ	   INGLEHAND MINERALS & CHEMICALS
INOH       INDIANA & OHIO RAILROAD, INC.
INOR	   INDIANA & OHIO RAIL SYSTEM
INOX	   *INVINCIBLE OIL CORP. (MONTROSE OIL REFINING CO.)
INOX       +INDIANA & OHIO RAIL CORPORATION
INPR       IDAHO NORTHERN & PACIFIC RAILROAD COMPANY
INPX       INLAND PACIFIC RAILROAD
INPZ	   INDUSTRIAL PAPER
INRD       INDIANA RAIL ROAD CO.
INRX	   INTERNATIONAL REFINING CO.
INS	   INLAND STEEL CORP.
INST       INTERSTATE CONSOLIDATION, INC.
INSU       INTERSUB SERVICES
INSX	   *INTERNATIONAL SHOE CO.
INSX	   +INDEPENDENT SALT COMPANY
INT        NORFOLK SOUTHERN [SOUTHERN; INTERSTATE RAILROAD]
INTS	   INTERLAKE STEEL
INTU       INTERPOOL CONTAINER PTY., LTD.
INTX	   *INTERNATIONAL TERMINALS
INTX	   +INTERSTATE COMMODITIES INC.
INTZ	   *INTEGRATED INGREDIENTS
INTZ       *INTERPOOL LTD.
INVX	   INVISTA S.A.R.L.
INX	   ILLINOIS NORTHERN RAILWAY
IOCC       QUEBEC NORTH SHORE & LABRADOR
IOCR       INDIANA & OHIO RAILWAY [INDIANA & OHIO CENTRAL RAILROAD, INC]
IOCX	   *ILLINOIS OIL CO..
IOCX       +RAIL ENTERPRISES INCORPORATED
IOER       RETIRED 01-05-94 ATP (979) [INDIANA & OHIO EASTERN RAILROAD]
IOLU       TEXTAINER EQUIPMENT MANAGEMENT (U.S.) LTD.
IOPX       MIDAMERICAN ENERGY CO [MIDWEST POWER SYSTEMS; IOWA POWER & LIGHT]
IOPZ	   IOWA PUBLIC SERVICE
IORX	   *INDIAHOMA REFINING CO.
IORX	   *INDIANA & OHIO RAILWAY - PASSENGER SVC.
IORY       INDIANA & OHIO RAILWAY COMPANY
IOSX	   *INTERSTATE OIL SHIPPERS LINE
IOSX	   *INDIANA & OHIO SCENIC RAIL CORP.
IOTX	   INTER OCEAN REFINING CO.
IOX	   *IMPERIAL OIL, LTD.
IOX        *UNION TANK CAR CO. (TRANSIT CO., LTD.)
IPBX	   INNOPHOS, INC.
IPCU       INDEPENDENT CONTAINER LINE
IPCX       INTERNATIONAL PAPER COMPANY
IPCZ	   INTERNATIONAL PAPER CO.
IPEX       INDECK POWER EQUIPMENT COMPANY
IPIX	   INTERNATIONAL PRINTING INK CORP.
IPLX       ILLINOIS POWER CO.
IPMX	   INTERSTATE PAPER MILL
IPOX       A & R LEASING, LLP 
IPPX	   *IOWA POULTRY PRODUCTS ASSOCIATION
IPPX       +INTERMOUNTAIN POWER AGENCY
IPRX	   IOWA PORK PRODUCING & REFINING CO.
IPSX       GENERAL AMERICAN MARKS CO., MIDAMERICAN ENERGY CO (IOPX) LESSEE 
   	   [MIDWEST POWER SYSTEMS]
IPSZ	   INDIANA PUBLIC SERVICE COMM.
IPWX       ALLIANT ENERGY [INTERSTATE POWER COMPANY]
IPZ	   INTALCO PLANT
IQIX	   INDUSTRIA QUIMICA DEL LETMO, SA DE CV
IR         ILLINOIS RAILNET INC.
IRC	   CANADIAN NATIONAL RWY. [INTERCOLONIAL RWY. OF CANADA]
IRCC       INDIAN RIVER CONSTRUCTION CO
IRCX	   *INDIAN REFINING CO., INC.
IRCX	   *NATIONWIDE RAILROAD LEASING, INC. [MORRISON PLAN, INC.;
	   INTERNATIONAL RAILWAY CAR LEASING CO.]
IRCX       *RETIRED 08-15-91 ATP (0359)
IRCX	   *ISLAND CREEK CORP.
IRCZ	   ITEL RAIL CORPORATION
IREX	   *INDIANAPOLIS ABBATOIR CO. (INDIANAPOLIS REFRIGERATOR EXPRESS)
IREX       *DYNO NOBEL, INC.
IREX       +IRECO INC. [ILLINOIS RAILWAY EQUIPMENT CO.]
IRHX	   IRON HORSE RAILROAD
IRLX	   WESTERN RAILROAD SUPPLY, INC.
IRM	   INDIANA RAILWAY MUSEUM
IRMX	   III TRANSPORTATION
IRMZ       IOWA INTERSTATE RAILROAD, LTD.
IRN        CONSOLIDATED RAIL CORP. [IRONTON RAILROAD]
IROV       IRAN OVERLAND (MEDSPAN)
IRPX	   ILLINOIS RIVER PACKET CO.
IRRC       IOWA RAILROAD CO.
IRRS       INTERNATIONAL RAIL ROAD SYSTEMS INC
IRSC	   INDY RAIL CAR SERVICE
IRSZ       INTERPOOL RAIL SERVICES LTD.
IRTX	   INTER-RAIL TRANSPORT
IRX	   *INDEPENDENT REFINING CO.
IRX	   *WASATCH OIL CO. [IDAHO REFINING CO.]
IRYM	   ILLINOIS RAILWAY MUSEUM
ISCU       I.S.C. CHEMICALS LTD.
ISCX	   *CARNEGIE-ILLINOIS STEEL CORP. [ILLINOIS STEEL CO. TANK LINE]
ISCX	   *INTERNATIONAL SUGAR CO. [IMPERIAL SUGAR CO.]
ISCX	   *INTERLAKE, INC. [INTERLAKE STEEL CORP.]
ISCX       +ISC, INC.
ISFX	   INTERNATIONAL SUGAR FEED CO.
ISG	   ISG RAILWAYS
ISGX	   INTERNATIONAL STEEL GROUP DBA ISG BURNS HARBOR, INC.
ISIZ       INTERMODAL SERVICES, INC.
ISLU       *ISLANDIA LIMITED
ISLU       *RETIRED 04-06-93 ATP
ISN	   IOWA SOUTHERN UTILITIES CO.
ISPX	   *IRON & STEEL PRODUCTS INC.
ISPX       *WESTERN COMPANY OF NORTH AMERICA [UNITED STATES SILICA CORP.]
ISPX	   +INTERNATIONAL SPECIALTY PRODUCTS
ISPZ	   ISU POWER PLANT
ISR        IOWA SOUTHERN RAILROAD (CEASED OPERATIONS IN 1989)
ISRC	   IDAHO & SEDALIA TRANSPORTATION CO. LLC
ISRR       INDIANA SOUTHERN RAILROAD CO.
ISSR       ISS RAIL, INC.
ISSU       ICELAND STEAMSHIP CO., LTD.
ISSX	   INTERCHANGE SPECIALTY SERVICE, INC.
ISTX       NORTH AMETRICAN CAR CORP. [INTERSTATE TANK CAR CORP.]
ISU        SOUTHERN IOWA RAILWAY CO. (IOWA SOUTHERN UTILITIES)
ISUZ	   SOUTHERN IOWA RAILWAY CO. (IOWA SOUTHERN UTILITIES; 
	   SOUTHERN INDUSTRIAL RAILROAD)
ISVI       INTERMODAL SERVICES, INC.
ISW	   INDIANA SOUTHWESTERN RWY. CO.
IT	   IOWA TRANSFER RAILWAY CO.
ITAU       ITALIAN LINES
ITAX       ILLINOIS TRANSIT ASSEMBLY CORP.
ITB        ISLAND TUG & BARGE
ITC        NORFOLK SOUTHERN RAILWAY [ILLINOIS TERMINAL RR; NORFOLK & WESTERN RAILROAD]
ITCU       INTERCONTAINER
ITCX	   *INTERSTATE TRANSPORT CO.
ITCX       +INTERNATIONAL TECHNOLOGIES CORPORATION
ITCZ	   INTERCONTINENTAL TERMINALS COMPANY
ITDX       SULCOM INCORPORATED
ITEU       COMPAGNIA ITALIANA INVESTIMENTI ALTERNATIVI
ITFA       (ITOF) RETIRED 10-19-92 ATP
ITGX       *ITG INCORPORATED
ITGX	   +THE ANDERSONS-RAIL GROUP
ITIU       INTERNATIONAL TRANSCHEM INC.
ITIX       INTERMODAL TECHNOLOGIES, INC.
ITKU       INTERTANK, LTD.
ITLI       INTERNATIONAL TRANSPORT LINES
ITLU       ITEL CONTAINERS INTERNATIONAL CORPORATION
ITLX	   *DRAKE PETROLEUM CO. (ILLINOIS TANK LINE)
ITLX       +(NATX) GENERAL ELECTRIC RAILCAR SERVICES CORPORATION {ITEL RAIL CORP.]
ITMZ	   INDIANA TRANSPORTATION MUSEUM
ITOF       RETIRED 10-19-92 ATP
ITR	   IOWA TERMINAL RAILROAD CO.
ITRC	   IOWA TERMINAL RAILROAD CO., CHARLES CITY DIV.
ITRM	   IOWA TERMINAL RAILROAD CO., MASON CITY DIV.
ITRS       INTERSTATE TRUCK SERVICE INC
ITRU       ITEL CONTAINERS INTERNATIONAL CORPORATION
ITS	   ILLINOIS TERMINAL RAILROAD SYSTEM (ILLINOIS TRACTION SYSTEM)
ITSC	   ITS MAERSK
ITSE       IBERHANSAETIC TRANSP CO
ITSU       IBERHANSAETIC TRANSPORT SYSTEM
ITSZ       INTERNATIONAL TRANSPORTATION SERVICE, INC.
ITTR	   ITT RAYONIER RAILROAD
ITTX       TTX COMPANY-TRAILER TRAIN
ITTZ	   ITT GRINNEL
ITU	   DES MOINES & CENTRAL IOWA RAILROAD [INTER-URBAN RWY.]
ITX	   *INTERNATIONAL AGRICULTURAL CORP.
ITX	   *INTERNATIONAL MINERALS & CHEMICAL CORP.
ITXX       TIAXCALTECA DE INDUSTRIAS, SA DE CV (IMPULSORA TLAXCALTECA DE INDUSTRIAS)
IU         INDIANAPOLIS UNION RAILWAY
IUX	   INDUSTRIAS UNIDAS DE NUEVO LAREDO, SA
IVCX	   *IMPERVIOUS VARNISH CO.
IVCX	   +INVISTA S.A.R.L.
IVLU       IVARANS REDEREI A/S
IVLV       IVARAN LINE
IVOX	   *INTERNATIONAL VEGETABLE OIL CO.
IVOX	   *SCO TANK LINE, INC.
IWC	   INLAND WATERWAYS CORP.
IWGX	   INDUSTRIAL WASTE GROUP, LLC
IWPZ	   IOWA POWER SERVICE
IWRR       *RETIRED 01-28-93 ATP (793)
IWRR	   *INTERMOUNTAIN WESTERN RAILROAD
IWSX       ILLINOIS-WISCONSIN SAND & GRAVEL CO
IXEU       INTEROX QUIMICA SA
IXWU       INTEROX CHEMICALS LTD
IX	   INDEPENDENT OIL & GAS CO.
IZCX	   *INDIANA ZINC CREOSOTING CO.
IZCX	   *INDIANA WOOD PRESERVING CO.
IZX	   ILLINOIS ZINC CO.