K&E	   KENTWOOD & EASTERN RWY. CO.
K&M	   NEW YORK CENTRAL RAILROAD [KANAWHA & MICHIGAN RWY. CO.]
K&T	   KENTUCKY & TENNESSEE RAILWAY CO.
K&WV	   NEW YORK CENTRAL RAILROAD [KANAWHA & MICHIGAN RWY.; 
	   KANAWHA & WEST VIRGINIA RAILROAD CO.]
KABX       *RETIRED 08-25-93 ATP [BAY STATE MILLING; kABER CO.]
KABX       +CANADIAN RESOURCE DISTRIBUTION INC
KACH	   KAISER CHEMICALS
KACX       KAISER ALUMINUM & CHEMICAL CORP.
KAIX       RINKER MATERIALS CORPORATION
KALX	   KNADLER & LUCAS (GENERAL AMERICAN TANK CAR CORP.)
KAMX	   *KELLOGGS & MILLER, INC.
KAMX	   *BISBEE LINSEED CO.
KAMX       +KAMEN, INC.
KAMZ	   KOCH ASPHALT MATERIALS
KAPX	   K. A. POWELL (CANADA) LTD.
KARX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. [HAMILTON ELEVATORS]
KATX       MARUBENI AMERICA CORP.
KAW	   KAW RIVER RAILROAD
KAZ	   KNIGHT ARNOLD
KBCZ	   KELLEY BEAN COMPANY
KBEC	   KENT, BARRY, EATON CONNECTING RAILWAY CO.
KBKX	   CAREY, BAXTER & KENNEDY, INC.
KBLX	   CANAM MINERALS, INC.
KBSR       KANKAKEE, BEAVERVILLE & SOUTHERN RAILROAD
KBSZ       KANKAKEE, BEAVERVILLE & SOUTHERN RAILROAD
KC	   KANAWHA CENTRAL RAILROAD CO.
KCAX       KCAC INC.
KCBX	   KCBX TERMINALS CO.
KCC	   KANSAS CITY CONNECTING RAILROAD CO.
KCCX	   *KIMBERLY-CLARK CO.
KCCX       +KENNECOTT UTAH COPPER CORPORATION
KCCZ	   KAISER CEMENT COMPANY
KCDX       EASTMAN KODAK CO
KCEX	   KAZCO ENTERPRISES, INC.
KCGX       *MITSUBISHI CEMENT CORPORATION [KAISER CEMENT CORP.]
KCGX       *SOUTHDOWN INCORPORATED
KCGX	   +CEMEX, INC.
KCHZ	   KERLEY CHEMICAL
KCIX	   *KAISER STEEL CORP.
KCIX	   *SINCLAIR-KOPPERS CO. [KOPPERS CO., INC.]
KCIX       *ARCO CHEMICAL COMPANY [ARCO POLYMERS]
KCIX       *NOVA CHEMICALS INCORPORATED
KCLX       KANSAS CITY LIGHT & POWER CO.
KCMO       FERROCARRIL CHIHUAHUA AL PACIFICO [FERROCARRIL KANSAS CITY MEXICO Y ORIENTE; 
	   KANSAS CITY, MEXICO & ORIENT RAILWAY}
KCMX	   *KANSAS CHEMICAL MANUFACTURING CO.
KCMX       *(PLMX) PLM INTERNATIONAL, INC. [POTASH CORP. OF SASKATCHEWAN, INC.;
	   SASKTERRA FERTILIZERS LTD.; KIDD CREEK MINES, LTD.]
KCMZ	   KINDALL COAL MINE
KCNW       RETIRED 04-29-93 ATP (411) [KELLEY'S CREEK & NORTWESTERN RR]
KCPL	   KANSAS CITY POWER & LIGHT
KCPS	   KANSAS CITY PUBLIC SERVICE FREIGHT OPERATION
KCPX	   KEMIRA CHEMICALS CANADA, INC.
KCRX	   *KANSAS CITY REFINING CO.
KCRX       +KOOTENAY CENTRAL RAIL SERVICES
KCRY	   KENTUCKY CENTRAL RAILWAY
KCS        KANSAS CITY SOUTHERN RAILWAY COMPANY
KCSM	   KANSAS CITY SOUTHERN DE MEXICO SA DE CV
KCSU       KANSAS CITY SOUTHERN RAILWAY COMPANY
KCSX	   *WHITE EAGLE OIL & REFINING CO. [KANSAS CITY STRUCTURAL STEEL CO.]
KCSX	   *KASTEN RAIL CAR SERVICE
KCSZ       KANSAS CITY SOUTHERN RAILWAY COMPANY
KCT        KANSAS CITY TERMINAL RWY.
KCTL	   KANSAS CITY TRANSPORTATION CO., LLC
KCTV       KCT RAILWAY CORPORATION
KCTZ	   KCT ELEVATOR
KCWB       KANSAS CITY WESTPORT BELT
KCWX       KIMBERLY-CLARK OF CANADA LTD
KCX	   *KINGAN & CO.
KCX	   *KINGSFORD CO. [KINGSFORD CHEMICAL CO.]
KDCX       KODAK CANADA, INC. [EASTMAN CHEMICAL CANADA INC]
KDEX       GLNX CORP. [JANSEN RAILCAR, INC.; CONSOLIDATED TRANSPORTATION CORP.;
	   KDEX LEASING CO.]
KDLX	   KARL DE LAITTRE CO. (GENERAL AMERICAN TANK CAR CORP.)
KDTX	   TOMCO RAILWAY CAR CO.
KE         KANSAS EASTERN RAILROAD
KEBX	   *MANUFACTURERS LEASING CORP.
KEBX       +RONALD L. BOOTHMAN REMAINDER TRUST [KOPPERS CO. - LESSEE]
KECX	   *KUNER-EMPSON CO.
KECX	   *KELLOGG COMPANY
KEES       KEESHIN TRANSPORTATION SYS INC
KELX       KELLOGG COMPANY
KENC	   KENNECOTT COPPER CORPORATION
KENN       KENNECOTT COMPANY RAILROAD
KENX	   KENX ASSOCIATES
KENZ	   KENNESAW
KEPZ	   KENTUCKY POWER
KERU       KERR STEAMSHIP COMPANY, INC.
KERX	   KENTUCKY RIVER COAL COMPANY
KEWH       KEWASH RAILROID
KEX	   KINGTAN EXTRACT CO.
KEYX       KEYWELL CORPORATION
KEZ	   KIESTER ELEVATOR
KFBZ	   K & F BRICK COMPANY
KFCZ	   KENT FEED COMPANY
KFGX       KNAUF FIBER GLASS, GMBH
KFIX	   J & J RAILCAR LEASING, LLC
KFMX	   *KANSAS FLOUR MILLS CO.
KFMX       +OILS UNLIMITED
KFPX       KOPPERS CO.
KFR	   KETTLE FALLS INTERNATIONAL RWY. LLC
KFRX	   CHICAGO FREIGHT CAR LEASING CO.
KFSX	   KURTZ FARM SERVICE
KFTX	   J & J RAILCAR LEASING, LLC.
KGB        FOX VALLEY & WESTERN, LTD. [KEWAUNEE, GREEN BAY & WESTERN RR]
KGBX	   NATIONAL CAR CO.
KGCX       INDSPEC CHEMICAL CORPORATION [KOPPERS CO.]
KGCZ	   KOKOMO GRAIN COMPANY
KGEZ	   KANSAS GAS & ELECTRIC
KGFX       KINGSFORD COMPANY, THE
KGLX	   EXELON GENERATING CO. LLC [COMMONWEALTH EDISON CO.]
KGM	   KERR GLASS MANUFACTURING CO.
KGNX	   *HYGRADE FOOD PRODUCTS CORP. (GENERAL AMERICAN TRANSPORTATION CORP.)
KGNX       *(GATC) KINGAN INC.
KGOC       KING OCEAN LINES
KGRX       KASGRO RAIL CORPORATION
KHCX	   CHIEF PETTY PAPER
KHCZ	   KOCH CARBON
KHL	   KENTRON HAWAII LTD.
KHRX	   KAMLOOPS HERITAGE RWY. SOCIETY
KICO       KIRCHNER & CO.
KIIX       KOPPERS INDUSTRIES, INC. [KERLEY INDUSTRIES INC.]
KIMC	   KIMBERLY CLARK
KIMX	   KIMMINS CONTRACTING CORP.
KINW       KINGSWAY TRANSPORTS INC.
KINX	   KING TRANSPORTATION CO.
KIPX	   KENTUCKY INDEPENDENT PACKING CO. (FRUIT GROWERS EXPRESS CO.)
KIT	   KENTUCKY & INDIANA TERMINAL RAILROAD
KIZ	   KEMIRA INDUSTRIES
KJR        BERKMAN RAIL SERVICES INC. - KISKI JUNCTION RR
KJRY       KEOKUK JUNCTION RAILWAY (KEOKUK NORTHERN REAL ESTATE CO.)
KKCX	   GLASER, CRANDELL CO. [KEOKUK CANNING CO.]
KKLU       K LINE
KKLZ       K LINE
KKMZ	   KOKOMO RANGE
KKRR       KNOX & KANE RAILROAD COMPANY
KKRX	   KASKASKIA REGIONAL PORT DISTRICT RAILROAD
KKTR       K & K TRUCKING
KKTU       KERR STEAMSHIP, K-LINE
KLAX	   H. EARL CLACK CO.
KLCU       IBJ LEASING COMPANY LIMITED
KLEX	   KLEYSEN TRANSPORT LTD.
KLGX       ALAN KELLING/KLGX
KLLX	   TUCO, INC.
KLLZ	   KONE LANDELL LEAD
KLS	   KALAMAZOO, LAKE SHORE & CHICAGO RAILWAY CO.
KLSC       KALAMAZOO, LAKE SHORE & CHICAGO RAILWAY CO.
KLSX	   *KERFORD LIMESTONE CO.
KLSX	   +WEATHER SHIELD MFG., INC.
KLUG       KLUG-DIRECT TRANSP INC
KLWX	   KLWX, INC.
KLZ	   KALISPELL LINE
KM         KANSAS CITY SOUTHERN RAILWAY  [KANSAS & MISSOURI RY. & TERMINAL CO.]
KMBX	   KEILMAN BROTHERS
KMCU       MITSUI O.S.K. LINES, LTD
KMCX	   *KNAPPEN MILLING CO.
KMCX       +KERR-MCGEE CORPORATION
KMCZ	   KELLERMEYER COMPANY
KME	   KANSAS MISSOURI ELEVATOR
KMEU       K LINE
KMEZ	   KERR MCGEE CHEMICAL CORP.
KMFX	   KAOLIN MUSHROOM FARMS, INC.
KMGX       TWIN MOUNTAIN ROCK COMPANY
KMKX	   INTERCOASTAL CAPITAL CORP.
KMRY	   KETTLE MORAINE RAILWAY
KMTC       KOREA MARINE TRANSPORT CO.,LTD.
KMTU       HYUNDAI MERCHANT MARINE (AMERICA), INC.
KMTX	   KINDER MORGAN PETCOKE, LP
KMTZ       HYUNDAI MERCHANT MARINE (AMERICA), INC.
KMUX       KERSHAW MANUFACTURING COMPANY
KMWZ	   KENMORE WAREHOUSE
KMZ	   KERR MCGEE
KNAT       KNAPPTON MARITIME CORPORATION
KNC        KINGCOME NAVIGATION
KNCX       *(WAS FLIX BANKRUPT FARMLAND IND.)
KNCX	   +KOCH NITROGEN CO.
KNCZ	   KNOX COUNTY CO-OP
KNDX       KND RAIL SERVICES, INC. [GOLDEN STATES METALS INC.; K & D SALVAGE CO.]
KNLU       NEDLLOYD LINES
KNMZ	   K & n MEATS CO.
KNOR       KLAMATH NORTHERN RWY. CO.
KNOX       PHILLIPS METALS, INC. [KNOX METALS CORPORATION]
KNRX	   KINGWOOD NORTHERN RAILROAD
KNSH       K NIELSEN SHIPPING & TRADING CO
KNUL       KNUTSEN LINE
KO	   KANSAS & OKLAHOMA RAILROAD, INC.
KOAX       COCA COLA USA
KOCZ	   KOCH REFINING COMPANY
KOG        UP [MISSOURI PACIFIC; TEXAS & PACIFIC RWY. CO.; 
	   KANSAS OKLAHOMA & GULF RY.]
KOHX	   *KOHRS PACKING CO. (MATHER STOCK CAR CO. [NATIONAL CAR CO.; 
	   FRUIT GROWERS EXPRESS CO.])
KOHX	   *AQUAFIL CO., DIV. KOHL ENTERPRISES, INC.
KOLX	   KANOKY OIL CO. (GENERAL AMERICAN TANK CAR CORP.)
KOMX	   KEYSTONE OIL & MANUFACTURING DIV.
KOPC	   KOPPERS COMPANY
KOPX	   *KOPPERS CO. 
KOPX	   *NATIONAL EQUIPMENT LEASING CORP.
KORX	   KANSAS OIL REFINING CO.
KOTX	   *ANDERSON-PRITCHARD OIL CORP. {KANOTEX REFINING CO.]
KOTX       *KENTUCKY OHIO TRANSPORTATION CO.
KPCX       KOPPERS INDUSTRIES, INC. [KOPPERS COMPANY, INC.]
KPCZ       K AND P CARTAGE COMPANY
KPGX       KENTUCKY PROCESSING COMPANY
KPLU       K LINE
KPLX       WESTAR ENERGY [WESTERN RESOURCES, INC.; AGREX INC.; KOPPEL INC.]
KPPX	   KRATON POLYMERS US, LLC.
KPR	   KELOWNA PACIFIC RAILWAY, LTD.
KPRR	   KODAK PARK RAILROAD
KPRX	   *CRYSTAL PETROLEUM & REFINING CO.
KPRX	   *WESTERN LIGHT & TELEPHONE CO., INC. [KANSAS POWER CO.]
KPX	   KAW PAVING CO.
KPXX       THE ANDERSONS-RAIL GROUP [PROGRESS RAIL SERVICES CORP.; 
	   ONE EQUITY PARTNERS LLC](ELECTRIC FUELS CORP.)
KRCI	   KIAMICHI RAILROAD COMPANY, INC.
KRCX	   *KEEFE PACKING CO. (MERCHANTS DESPATCH TRANSPORTATION CORP.)
KRCX	   *KOKOMO RAIL COMPANY, INC.
KRCX	   +R. M. JOHNSON CO. DBA KIMBALL RAILDAR SERVICES
KRCZ	   KNIFE RIVER COAL COMPANY
KRDX       K.R. D-X CO.
KRFX	   KRAFT FOODS, DIV. NATIONAL DAIRY PRODUCTS CORP.
KRIX       GENERAL ELECTRIC RAIL SERVICES (KYLE RWYS., INC.)
KRIZ	   KRAMER INDUSTRY
KRL	   KASGRO RAIL LINES
KRLX	   *KINGAN REFRIGERATOR LINE
KRLX	   *NATIONAL CAR CO.
KRM	   KENTUCKY RAILWAY MUSEUM
KRMX	   *KERR-MCGEE OIL INDUSTRIES, INC. (UNION TANK CAR CO.)
KRMX	   *KERSHAW MANUFACTURING COMPANY, INC.
KRPX       ASSOCIATED ELECTRIC COOPERATIVE, INC.
KRR        KIAMICHI RAILROAD CO., LLP
KRSX	   *KAYEN RAIL CAR SERVICE INC.
KRSX	   +KURGUZ RAILWAY SERVICES (KURGUZ ENTERPRISES, INC)
KRTX	   *KENDALL REFINING CO.
KRTX	   *KANAWHA RIVER TERMINAL
KRWX	   KALAMAZOO RENDERING WORKS, INC.
KRX	   KETTLE RIVER CO.
KS	   KANSAS CITY STAR
KSCC       KANSAS CITY COLD STORAGE DISTRIBUTION INC.
KSCU       KOREA SHIPPING CORPORATION
KSCX	   *ASHLAND BY-PRODUCT COKE CO. [KENTUCKY SOLVAY COKE CO.]
KSCX	   *KAISER STEEL CO.
KSCZ       KOREA SHIPPING CORPORATION
KSHX	   STATE HIGHWAY COMMISSION OF KANSAS
KSMX       KOSMOS CEMENT CO. (FLINTKOTE CO.)
KSRX	   KOSCIUSKO & SOUTHWESTERN RAILWAY
KSRY	   KOSCIUSKO & SOUTHWESTERN RAILWAY
KSW        KANSAS & OKLAHOMA RAILROAD [CENTRAL KANSAS RWY.; 
	   KANSAS SOUTHWESTERN RAILWAY]
KT         KENTUCKY & TENNESSEE RAILWAY CO.
KTCX	   KLAMATH GAS CO.
KTER	   KINGSTON TERMINAL RAILROAD CORP.
KTEZ	   KOC CARBON TERMINAL
KTGX	   KEYSTONE TANNING & GLUE CO.
KTIX	   GEORGETOWN STEEL CORP. [KORF TRANSPORT CORP.]
KTR	   KENDALLVILLE TERMINAL RAILWAY
KTTX       TTX COMPANY
KTX        *KEITH RAILWAY EQUIPMENT CO. (KEITH TANK LINE)
KTX        +SHIPPERS CAR LINE, DIV of ACF INDUSTRIES
KUCX       KENTUCKY UTILITIES COMPANY
KUD	   KEOKUK UNION DEPOT
KV	   CANADIAN PACIFIC RWY. [KETTLE VALLEY RWY. CO.]
KV&W	   KANSAS CITY, KAW VALLEY & WESTERN RAILROAD
KVPX	   BROWN FOREST INDUSTRIES LTD., DIV. BROWN CO. [KVP CO., LTD.] 
	   (MARK CHANGED TO BFIX)
KVR	   KERN VALLEY RAILROAD
KVW        KANSAS CITY, KAW VALLEY RR [KANSAS CITY, KAW VALLEY & WESTERN RR]
KWCI       KOWABUNGA CRANES INC.
KWCU       WORLD CONTAINER LEASING INC.
KWOX	   KEEN & WOLFE OIL CO.
KWT        K.W.T. RAILWAY, INC.
KWTR	   KEOTA WASHINGTON TRANSPORTATION CO.
KWTX       K & W TRUCKING CO., INC.
KWUX       SIEMENS WESTINGHOUSE POWER CORPORATION [UTILITY POWER CORP.; 
	   ALLIS-CHALMERS POWER SYSTEMS, INC.]
KXHR       KNOXVILLE & HOLSTON RIVER RAILROAD CO., INC.
KYCX	   KIRBY REFINING CORP. [KIRBY CHEMICAL CO., INC.
KYLE       KYLE RAILROAD
KYLU       N.Y.K. LINE
KYRX       PROGRESS RAIL SERVICES CORP. }LOUISVILLE SCRAP MATERIAL CO.; DAVID L JOSEPH CO.]