M          MONTOUR RR
M&BT	   MARIANNA & BLOUNTSTOWN RAILROAD
M&K	   BALTIMORE & OHIO RAILROAD [MORGANTOWN & KINGWOOD RAILROAD]
M&LS	   MANISTIQUE & LAKE SUPERIOR RAILROAD
M&M	   GULF, MOBILE & NORTHERN RAILROAD CO. [MERIDIAN & MEMPHIS RWY. CO.]
M&NA	   MISSOURI & NORTH ARKANSAS RWY. CO.
M&NE	   MANISTEE & NORTHEASTERN RY. CO.
M&PA	   MARYLAND & PENNSYLVANIA RAILROAD CO.
M&RR	   MINNEAPOLIS & RAINY RIVER RWY. CO.
M&STL	   MINNEAPOLIS & ST. LOUIS
M&U	   MIDDLETOWN & UNIONVILLE RAILROAD
M&W	   MORGANTOWN & WHEELING RWY. CO.
M&WR	   BOSTON & MAINE RAILROAD [MOHTPELIER & WELLS RIVER RAILROAD]
MA&C	   MINNEAPOLIS, ANOKA & CUYUNA RANGE RAILROAD CO.
MA&PA	   MARYLAND & PENNSYLVANIA
MA&S	   MAXTON, ALMA & SOUTHBOUND RAILROAD CO.
M-K-T	   MISSOURI, KANSAS & TEXAS RWY. (M.K. & T. LINES)
MA	   MISSOURI & ARKANSAS RWY.
MAA        MAGMA ARIZONA RAILROAD COMPANY
MAAX       *MAXX LEASING CO.
MAAX	   *MEMPHIS AREA TRANSIT AUTHORITY
MAB	   MALVERN BRICK & TILE
MABX	   MA BELL
MAC	   MID AMERICAN CAR
MACO       RETIRED 07-28-93 ATP (370) ATP [MCCORMICK-ASHLAND CITY & NASHVILLE RR}
MACR	   MINNEAPOLIS, ANOKA AND CUYUNA RANGE RAILROAD CO.
MACX	   *MAGOR RAILCAR DIV., FRUEHOF CORP.
MACX       +MAC ACQUISITIONS. L.P.
MACZ	   MARYLAND ASSOCIATION OF RAIL COMMUTERS
MADL       MASON & DIXON LINES INC
MADU       MAGNUM SPEDITIONSGELLESHAFT GMBH
MAEC       MAERSK LINES
MAEU       MAERSK LINES
MAEX	   MAERSK, INC.
MAEZ	   MANSON ELEVATOR
MAEX       MAERSK INC.
MAGC	   MAGMA COPPER COMPANY
MAGX       *(NIS) MAGNIMET, MONROE SCRAP DIVISION
MAGX	   +MIDWEST AGRI. COMMODITIES CO.
MAHX       (GATC) MILLER & HART INC.
MAIL       AMERICAN MAIL LINE
MAIN	   MAINE SHORTLINE INC.
MAIX	   MACON IRON & PAPER STOCK, INC.
MAJU       MALAYSIAN INTERNATIONAL SHIPPING CORP.
MAL	   MICHIGAN AIR-LINE RWY. CO.
MALX	   *MATHIESON ALKALI WORKS, INC.
MALX       +MID-AMERICA LOCOMOTIVE & CAR REPAIR INC
MALZ       AMERICAN PRESIDENT LINES, INC.
MAME       MAMENIC LINES
MAMF       M & M TRANSPORTATION CO
MAMX	   MAMMOET USA, INC.
MANX	   *MANHATTAN OIL CO.
MANX	   *BANNOCK LEASING, INC.
MANX       +SEMGROUP LP [WILLIAMS ENERGY VENTURES; ENERGY NORTH NATURAL GAS, INC.; 
	   GAS SUPPLY INCORPORATED; MANCHESTER GAS CO.]
MANZ	   MANCHESTER TERMINAL
MAPA       MARYLAND & PENNSYLVAINA
MAPX       SEMGROUP LP [WILLIAMS ENERGY VENTURES; MAPCO PETROLEUM; 
	   MAPCO GAS PRODUCTS; MAPCO PRODUCTS CO.]
MAR	   *MISSOURI & ARKANSAS RWY. CO.
MAR        *MARTRAC
MARC	   *MARQUETTE CEMENT
MARC	   +MARYLAND TRANSIT ADMINISTRATION
MART	   AMERICAN REFRIGERATOR TRANSIT CO.
MARTA	   METROPOLITAN ATLANTA RAPID TRANSIT AUTHORITY
MARX	   *MARLAND TANK LINE (MARLAND REFINING CO.)
MARX       *ARMOUR & CO. (NCCO [MATHER STOCK CAR CO.])
MARX	   *MISSISSIPPI ALABAMA RAILROAD AUTHORITY
MARX       +MIDAMERICAN ENERGY COMPANY
MARZ	   MARTRAC
MAS	   MARTIN SHAFFER
MASW	   MASCOT & WESTERN RAILROAD CO.
MASX       (NATX; NACC) GENERAL ELECTRIC RAILCAR SERVICES CORP. [MASONITE CORP. - LESSEE]
MASZ	   MAERSK SHIPPING
MATL       MID-AMERICAN TRUCK LINES INC
MATS       MATSON NAVIGATION CO.
MATU       MATSON NAVIGATION CO.
MATX	   *MATHER COLLERIES
MATX	   *MARYLAND TRANSIT ADMINISTRATION
MATX       *RAILMARK [MERCHANTS INVESTMENT CO.; MID-AMERICAN CAR & EQUIPMENT CO.]
MATX	   *MARYLAND TRANSIT ADMINISTRATION
MATZ       MATSON NAVIGATION CO.
MAUP	   PORT OF MANATEE
MAW        MAUMEE & WESTERN RAILROAD CORP.
MAWX	   *MICHIGAN AMMONIA WORKS
MAWX	   *OLIN CORP. [OLIN MATHIESON CHEMICAL CORP.; MATHIESON CHEMICAL CORP.;
	   MATHIESON ALKALI WORKS]
MAX	   WYANDOTTE CHEMICALS CORP., MICHIGAN ALKALI DIV.
MAXU       MAXU CONTAINERS LTD.
MAXX       MIDAMERICAN ENERGY COMPANY
MAYW       MAYWOOD & SUGAR CREEK
MAZZ	   MAZER CHEMICAL
MB	   *MONTPELIER & BARRE RAILROAD CO.
MB         +M & B RAILROAD, LLC [MERIDIAN & BIGBEE RR CO.]
MBBX	   TANK CAR SERVICES, INC. [MICHAEL D. BOXBERGER]
MBCX	   *MANN BROS. CO.
MBCX       +CHICAGO FREIGHT CAR LEASING CO. [M.B.C.X. LEASING, LLC; 
	   MATERIAL BROKERAGE COMPANY]
MBFX       RETIRED 08-13-91 ATP (1316) [MBF INDUSTRIES INC.]
MBIX	   MORSE BROTHERS, INC.
MBKX	   MITSUI RAIL CAPITAL LLC [MITSUI RAIL SERVICES LLC, MRC RAIL SERVICES, LLC]
MBLX	   *MCCOLL-FRONTENAC OIL CO., LTD. [MCCOLL BROTHERS LTD.]
MBLX	   *MUNICIPAL BELT LINE
MBLX       +EXXON MOBIL CORP. [MOBIL OIL CORPORATION]
MBMR	   MACARTHUR BRIDGE ST. LOUIS
MBPX       MACMILLAN-BLOEDELL INC
MBRC	   MARIANA & BLOUNTSTOWN RAILROAD CO.
MBRR       M & B RAILROAD [MERIDIAN & BIGBEE RR CO.]
MBRX	   *MOSELEY BROS. REFRIGERATOR EXPRESS
MBRX	   *MILFORD-BENNINGTON RAILROAD CO.
MBSX	   *M. B. SUYDAM DIV., PITTSBURGH PLATE GLASS CO.
MBSX	   +MID-SOUTH BULK SERVICES, INC.
MBT	   MARIANA & BLOUNTSTOWN RAILROAD CO.
MBTA       *M & B TRANSPORT INC.
MBTA	   *MASSACHUSETTS BAY TRANSIT AUTHORITY
MBTL       MAISLIN BROS TRANSP LTD
MBTX	   MASSACHUSETTS BAY TRANSPORTATION AUTHORITY
MBX	   *MECHLING BROS. CHEMICALS, DIV. GENERAL CHEMICAL CO.
MBX	   *MONTROSE BEEF CO.
MBY	   MILLER BREWERY
MC	   *NORFOLK SOUTHERN [CONRAIL; PENN CENTRAL; NEW YORK CENTRAL; MICHIGAN CENTRAL RR]
MC         *MAINE COAST RAILROAD CORPORATION
MC	   +MASSACHUSETTS COASTAL RAILROAD LLC
MC&S	   MOSCOW, CAMDEN & SAN AUGUSTINE RAILROAD
MCAX       (NATX) NORTH AMERICAN CAR CORP [MATHER STOCK CAR CO.] (NCCo)
MCC	   MORRIC COUNTY CENTRAL
MCCL	   MASON CITY & CLEAR LAKE ELECTRIC RAILWAY HISTORICAL SOCIETY
MCCO	   MOBILE CHEMICAL CO.
MCCP	   MUSKOGEE CITY-COUNTY PORT AUTHORITY
MCCX	   *MUTUAL CHEMICAL DIV., ALLIED CHEMICAL & DYE CORP.
MCCX	   *MADISON COAL CORP.
MCCX       +MT. VERNON TRANSFER TERMINAL, LLC [MT. VERNON COAL TRANSFER CO.]
MCCZ	   MORTON CHEMICAL CO.
MCDL       MCCLAIN DRAY LINE INC
MCDT	   MICHIGAN DEPARTMENT OF TRANSPORTATION
MCDX       *REDLAND WORTH CORP. [MCDONOUGH BROTHERS, INC.]
MCDX       *(MELX) SUNBELT CEMENT, INC. [CEMENTOS MEXICANOS, SA]
MCER       MASSACHUSETTS CENTRAL RAILROAD CORP.
MCEU       MASSACHUSETTS CENTRAL RAILROAD CORP.
MCEX	   *COMPANIA MEXICANA DE COMEREIO EXTERIOR, SA
MCEX	   +MIDWEST RAILCAR CAPITAL EQUIPMENT CORP.
MCEZ       *MASSACHUSETTS CENTRAL RAILROAD CORP.
MCEZ	   *MERNA CO-OP ELEVATOR
MCFX	   MCCALL FARM CHEMICALS, INC.
MCGX	   MID-CO GASOLINE CO.
MCHX	   *MONSANTO CHEMICAL CO., MERRIMAC CHEMICAL CO. DIV.
MCHX       +TRINITY RAIL MANAGEMENT INC. [TRANSCISCO LEASING COMPANY; 
	   PLM RAILCAR MAINTENANCE CO.]
MCHZ	   MERCKENS CHOCOLATE
MCIX	   *MONTEROS & CO., INC.
MCIX	   *MOONEY CHEMICALS, INC.
MCIX       *SSI MOBLEY COMPANY, INC. (MOW CARS0 [MOBLEY COMPANY, INC., 
	   APPLIED CHEMICALS DIV.]
MCIZ	   MIDWEST CARBIDE INC.
MCJZ	   MC JUNKYARD
MCKZ	   MCKESSON CHEMICAL CO.
MCLR       MCLAUGHLIN LINE RAILROAD
MCLT	   MCLOUTH STEEL
MCLX       *NORTH WESTERN REFRIGERATOR LINE CO., DIV NACCO
MCLX	   *MORRISON CAR LEASING, INC.
MCMU       MANAGEMENT CONTROL & MAINTENANCE S.A.
MCMX	   M C RAIL SERVICES, LTD.
MCMZ	   MCLAUGHLIN METALS
MCNX	   *MARSHALL CANNING CO. (NACCO)
MCNX       *BURLINGTON ELECTRIC DEPT.,CITY OF BURLINGTON,VT.
MCPA	   MANATEE COUNTY PORT AUTHORITY
MCPX	   *M.C. PETERS MILL CO.
MCPX	   *MANDAN CREAMERY & PRODUCE CO.
MCPX       +SOLUTIA INCORPORATED [(MONX) MONSANTO COMPANY]
MCPZ	   MINNESOTA CORN PROCESSORS
MCR        MCCLOUD RAILWAY COMPANY [MCCLOUD RIVER RWY. CO.]
MCRM	   MID CONTINENT MUSEUM
MCRR       MONONGAHELA CONNECTING RAILROAD CO.
MCRX	   *MCCOOK RENDERING CO.
MCRX	   *MORRISON COVE RAILROAD
MCRX       +MARCUS RAIL TRANSPORT [MARCUS CORPORATION]
MCRY	   MID CONTINENT RAILWAY
MCSA       MOSCOW, CAMDEN & SAN AUGUSTINE RAILROAD
MCSU       CHINA OCEAN SHIPPING COMPANY
MCSX       MELLS CARGO SUPPLY, INC.
MCTA       MINNESOTA CENTRAL RAILROAD CO.
MCTC	   MUSEUM CENTER FOR TRANSPORTATION & COMMERCE RAILROAD MUSEUM (GALVESTON TX)
MCTR	   MACKINAC TRANSPORTATION CO.
MCTX	   *MATAWAN COAL TAR PRODUCTS CORP.
MCTX	   *VELSICOL CHEMICAL CORP. [MICHIGAN CHEMICAL CORP.]
MCTX       +MODERN CONTINENTAL CONSTRUCTION CO., INC.
MCTZ	   MOUNTAIN CEMENT
MCUX	   RIVER RAISEN PAPER CO. [MONROE CHEMICAL WORKS]
MCVX       FIREFIGHTERS EDUCATION & TRAINING FOUNDATION 
	   [MASSACHUSETTS CALL/VOLUNTEER FIREFIGHTERS ASSOCIATION]
MCWX	   MORTON INTERNATIONAL {MORTON SALT CO.; MORTON CHEMICAL CO.]
MCX	   MEAD CORP.
MCY	   MOTLEY COUNTY RWY. CO.
MCZ	   MONSANTO CORPORATION
MD         *MUNICIPAL DOCKS RAILWAY, JACKSONVILLE PORT AUTHORITY (FLORIDA)
MD	   +C & J RAILROAD CO. d/b/a MISSISSIPPI DELTA RAILROAD
MD&S	   MACON, DUBLIN & SAVANNAH RAILROAD CO.
MDAX	   MERCHANTS DESPATCH TRANSPORTATION CORP.
MDAZ	   MERIDIAN AGGREGATES
MDCR	   MIDLAND TERMINAL COMPANY
MDCX       *MIDDLEBORO CHEMICAL INDUSTRIES, INC.
MDCX       +MEXICANA DE COBRE SA DE CV [MEXICANA DE ACIDO SULFURICO, SA DE CV]
MDDE       MARYLAND & DELAWARE RAILROAD CO.
MDDX       OLD LINE HOLDINGS COMPANY INC.
MDFX	   MERCHANTS DESPATCH TRANSPORTATION CO.
MDIX       MODERN DISPERSIONS INCORPORATED
MDKK	   GARDAU MRM STEEL, INC. (MANDAK METAL PROCESSORS DIVISION)
MDKX	   *MOLASSES DISTRIBUTORS CORP.
MDKX	   +MANDAK METAL PROCESSORS DIV., GERDAU MRM STEEL INC.
MDLR       PENNSYLVANIA SOUTHWESTERN RAILROAD, IMC. [MIDLAND TERMINAL COMPANY]
MDP        MEXICAN PACIFIC RAILROAD (FERROCARRIL MEXICANO DEL PACIFICO, SA)
MDR        KANSAS CITY SOUTHERN RAILWAY COMPANY {MIDLOUSIANA RAIL CORP.]
MDRN       MODERN TRANSFER CO INC
MDRO       S.E.L. MADURO
MDRX	   *SKELLY OIL CO. [MIDLAND REFINING CO.]
MDRX	   +MDRC-1 LLC
MDRY	   *MADISON RWY. CO.
MDRY       *RETIRED 08-21-91 ATP (0468)
MDRY	   *MIDLANDS RAILWAY
MDS        MERIDIAN SOUTHERN RAILWAY [MACON, DUBLIN & SAVANNAH RR]
MDSB	   BNSF {BURLINGTON NORTHERN RAILROAD]
MDSX       MERCHANTS DESPATCH TRANSPORTATION CORP.
MDSZ       MEDSPAN SHIPPING SERVICE INC
MDT        *MERCHANTS DESPATCH TRANSPORTATION CORP.
MDT	   *MARYLAND DEPARTMENT OF TRANSPORTATION
MDTT	   MAINE DEPARTMENT OF TRANSPORTATION
MDTX       *MERCHANTS DESPATCH TRANSPORTATION CORP. (NEW YORK CENTRAL RAILROAD)
MDTX       +MERCHANTS DESPATCH TRANSPORTATION CORP. (SOUTHERN REGION 
	   INDUSTRIAL REALTY, INC.)
MDTX	   *MOUNT DORA, TAVARES, EUSTIS RAILROAD
MDTZ	   MISTEC
MDUX	   MONTANA-DAKOTA UTILITIES CO.
MDV	   PENNSYLVANIA RWY. SYSTEM [MARYLAND, DELAWARE & VIRGINIA RWY. CO.]
MDW        MINNESOTA, DAKOTA & WESTERN RAILWAY CO.
MDWU       MINNESOTA, DAKOTA AND WESTERN RAILWAY CO.
MDWZ       MINNESOTA, DAKOTA AND WESTERN RAILWAY CO.
ME	   *MISSISSIPPI EASTERN RWY.
ME         +MORRISTOWN & ERIE RAILWAY, INC
MEC        *ST RAIL SYSTEM
MEC        +GUILFORD RAIL SYSTEM [MAINE CENTRAL RAILROAD]
MECI       MARINE EXPLORATION CO INC
MECX	   *MINER-EDGAR CHEMICAL CORP.
MECX       *TRINITY RAIL MANAGEMENT INCORPORATED [TRANSCISCO LEASING COMPANY }
MEDA       MEDITERRANEAN AGENCIES
MEFX	   MEXFRESH, LLC
MELX	   *MILWAUKEE ELECTRIC RWY. & LIGHT CO.
MELX       *MELWIRE INC.
MELX       *SUNBELT CEMENT, INC.
MELZ	   MILLIGAN ELEVATOR
MEMZ	   MERIDIAN MINERALS
MEOX	   MUNICH ELEV. OIL CO.
MEPX	   *MEAD PAPER COMPANY
MEPX       +McGRAW-EDISON COMPANY
MERR	   MORRISTOWN & ERIE RWY. INC. d/b/a MAINE EASTERN RAILROAD
MERX	   *MECCA REFINING CO.
MERX       *MERCANTILE REFRIGERATOR LINE (MERCHANTS DESPATCH TRANSPORTATION CORP.)
MERX	   *MERCO, A JOINT VENTURE
MERW	   MERCERBURG RAILWAY INC.
MERZ	   MERIDIAN
MESX       MEARS/CPG INC.
MESZ	   MEHAN SERVICE
MET        MODESTO & EMPIRE TRACTION CO.
METC       MODESTO & EMPIRE TRACTION CO.
METW       MUNICIPALITY OF EAST TROY, WISCONSIN
METX	   *MEADER-ATLAS CO.
METX       +NORTHEAST ILLINOIS REGIONAL COMMUTER RAILROAD CORP. (METRA)
MEXL       MARINE EXPRESS LINES
MEXP       MEXICAN PRIVATE
MEXR       MEXICAN NATIONAL
MEXX	   MEXICO MERIDIAN RAIL SERVICES SA DE CV
MEZ	   MINNESOTA EXPLOSIVES
MF         MIDLAND FORK RAILROAD
MFAX	   M.F.A. EGG & POULTRY ASSOCIATION
MFAZ	   MFA INDUSTRIES
MFCX	   *MARFAX STEEL & RAILWAY EQUIPMENT CO.
MFCX       *(RUSX) USL CAPITAL RAIL SERVICES [FARMERS CO-OP GRAIN & SUPPLY]
MFCX       +FIRST UNION RAIL {USL CAPITAL RAIL SERVICES; U.S. RAIL SERVICES, INC.; 
	   CHRYSLER RAIL TRANSPORTATION CORP.]
MFFC       MIDWEST FRT FWDG CO INC
MFFX	   *MIDWESTERN FARM FERTILIZERS, INC.
MFFX       +M4 HOLDINGS LTD.
MFIC       MIDDLEWEST FREIGHTWAYS
MFKX       MALAKOFF FUEL CO. (MALAKOFF, TEXAS 1926-1943)
MFLA       MERCURY FREIGHT LINES INC
MFLL       MOTONAVES FLORIDA LINES
MFLX	   MCCOLL-FRONTENAC OIL CO., LTD.
MFNX	   MORLUNDA FARMS, OSCAR NELSON, INC.
MFPZ	   MCFARLAND POLE
MFVX	   MERCHANTS DESPATCH TRANSPORTATION CORP.
MFX	   MERCHANTS FERTILIZER CO. {MORRIS FERTILIZER CO.] (ARMOUR CAR LINES)
MG         MOBILE & GULF RAILROAD CO.
MGA        NORFOLK SOUTHERN RWY [CONSOLIDATED RAIL CORP.; MONONGAHELA RY]
MGAC	   MONONGAHELA CONNECTING RAILROAD CO.
MGAX	   MOON GASOLINE CO.
MGCX	   MORRISON GRAIN CO.
MGGU       MARCEVAGGI S.P.A.
MGIX	   FAIRLESS IRON & METAL
MGLX	   *MCGOLDRICK LUMBER CO.
MGLX	   +MOBIL GRAIN, LTD
MGMX       J & J PARTNERSHIP
MGPX	   L. M. MARTINI GRAPE PRODUCTS
MGRI       M. G. RAIL, INC.
MGRS       FERROCARRILES NACIONALES DE MEXICO
MGRZ	   MERCHANT'S GRAIN RAIL, INC.
MGSX       MARTIN OPERATING PARTNERSHIP LP [CF MARTIN SULPHUR, LP; MARTIN GAS SALES INC.]
MH         MT. HOOD RAILROAD COMPANY
MH&W	   HILL CITY RWY. CO.
MHAX       US DEPT. OF THE INTERIOR - BUREAU OF MINES, HELIUM FIELD OPERATIONS, AMARILLO, TX
MHBR	   MCHUGH BROTHERS
MHC	   MOHALL CENTRAL RAILROAD, INC.
MHCO       MARQUETTE & HURON MOUNTAIN RAILROAD CO.
MHFX	   *MOUNT HOPE FINISHING CO.
MHFX       +MHF LOGISTICAL SOLUTIONS INC.
MHHR	   MAHANOY & HAZLETON RWY., INC.
MHHX	   MOHAWK & HUDSON CHAPTER, NATIONAL RAILWAY HISTORICAL SOCIETY
MHLX       (GATX; {UNION REFRIGERATOR TRANSIT LINES]) RETIRED 08-19-92 ATP (1360)
	   [MILLER BREWING CO. - LESSEE]
MHM	   *MT. HOPE MINERAL RAILROAD CO.
MHM	   *CONRAIL
MHMX	   MINER-HILLARD MILLING CO.
MHQU       U.S. DEPT. OF DEFENSE - MILITARY SEALIFT COMMAND HQ WASHINGTON DC
MHQZ       U.S. DEPT. OF DEFENSE - MILITARY SEALIFT COMMAND
MHRX       MILE-HIGH RAILCAR SERVICES, INC.
MHSF	   MOREHEAD & SOUTH FORK RAILROAD CO., INC.
MHSX	   MID-VALE HEPPENSTALL CO.
MHTX	   MANGELS, HEROLD CO., INC.
MHWA       MOHAWK, ADIRONDACK & NORTHERN RAILROAD CORP.
MHX	   MICHAEL HOFFMAN FUEL CO.
MHZX	   MATTHIESON & HEGELER ZINC CO.
MI	   *MINNESOTA & INTERNATIONAL RWY. CO.
MI         +UP [MISSOURI PACIFIC; MISSOURI - ILLINOIS RR.]
MICO	   MIDLAND CONTINENTAL RAILROAD
MICR	   MICHIGAN CENTRAL RAILROAD CO.
MICX	   *MID-CONTINENT REFINING CO.
MICX	   *MISSISSIPPI CHEMICAL CO. [MIS COA]
MICX       CANCELLED ID - FORMERLY A RAILINC TCAM ID
MICZ	   MID IOWA COOP
MID        MIDWAY RAILROAD CO.
MIDC       *MID CONTINENT FREIGHT LINES
MIDC	   *MIDLAND CONTINENTAL RAILROAD
MIDH       MIDDLETOWN & HUMMELSTOWN RAILROAD CO.
MIDL	   MIDLAND RAILWAY
MIDW       MIDWEST MOTOR EXPRESS INC
MIDX	   *MIDLAND PACKING CO.
MIDX	   *MERCHANTS DESPATCH TRANSPORTATION CO.
MIDX       +MITSUI RAIL CAPITAL, LLC [MRC RAIL SERVICES LLP ; UNITRAIN, INC.;
	   MIDWEST ENERGY SERVICES]
MIEU       MI ENGINEERING LTD
MIEZ	   MIDWEST ENERGY
MIGN       MICHIGAN NORTHERN RAILWAY CO.
MILL       MILLER TRANSPORT CO INC
MILN       MILNE TRUCK LINES INC
MILW       CANADIAN PACIFIC RWY [SOO LINE RAILROAD; CHICAGO, MILWAUKEE, 
	   ST. PAUL & PACIFIC RR (MILWAUKEE ROAD)]
MILX       (NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. 
	   (MILPARK DRILLING FLUIDS [MILCHEM INC.])
MILZ       CANADIAN PACIFIC RAILWAY [SOO LINE RAILROAD]
MIMX       MINERA MEXICO INTERNACIONAL, INC.
MIMZ	   MINNESOTA MINING
MINE       MINNEAPOLIS EASTERN RAILWAY
MINU       CHINA OCEAN SHIPPING COMPANY
MINX	   *MINNESOTA MINING & MANUFACTURING CO., INC.
MINX       *STATE OF MINNESOTA, DEPT OF WEIGHTS & MEASURES
MIPX	   MILLENNIUM PETROCHEMICALS, INC.
MIR	   MINNEAPOLIS INDUSTRIAL RAILWAY COMPANY
MIRR	   MICHIGAN INTERSTATE RAILROAD
MIRX       REGIONAL RECYCLING, LLC [MINDIS RECYCLING]
MIS        MISSISSIPPI CENTRAL RAILROAD
MISS       (MSRW) MISSISSIPPIAN RAILWAY COOPERATIVE, INC.
MISU       MALAYSIAN INTERNATIONAL SHIPPING CORP.
MISX       MILWAUKEE SOLVENTS & CHEMICALS CORP.
MITM	   MICHIGAN TRANSIT MUSEUM
MITX	   INTERALL HOLDINGS, INC.
MITS       MITSUI STEAMSHIP CO
MIW	   TOMOHAWK RWY., LP
MIXE       MICHIGAN EXPRESS INC
MIZ	   MENDERHALL, INC.
MJ         MANUFACTURERS JUNCTION RAILWAY CO.
MJGX	   M.J. GOODRICH
MJRX	   RAILWAY SERVICE CONTRACTORS INC.
MJVU       (MERX) MERCO, A JOINT VENTURE
MLKX       MERCHANTS DESPATCH TRANSPORTATION CORP.
MK&T	   UNION PACIFIC RAILROAD CO. [MISSOURI PACIFIC; 
	   MISSOURI, KANSAS & TEXAS RWY.; M.K. & T. LINES]
MKC        MCKEESPORT CONNECTING RAILROAD CO.
MKCO	   MORRISON KNUDSEN CORPORATION
MKCS	   MILWAUKEE-KANSAS CITY S. JOINT AGENCY
MKCX	   *MICHIGAN CHEMICAL CO.
MKCX       +MORRISON KNUDSEN CORPORATION
MKFX	   CENTURY RAIL ENTERPRISES, INC.
MKGX	   NORTH AMERICAN CAR CORP.
MKIX       MORRISON KNUDSEN CORPORATION [M-K RAILROAD EQUIPMENT LEASING CO.]
MKPX	   *MEYER KORNBLUM REFRIGERATOR CAR CO.
MKPX	   *CAMPBELL SOUP CO., CENTRAL DIVISION
MKRX	   *MCKEAN COUNTY REFINING CO.
MKRX	   *MK RAIL CORPORATION
MKT        UNION PACIFIC RAILROAD CO. [MISSOURI PACIFIC; 
	   MISSOURI, KANSAS & TEXAS RWY.; M.K. & T. LINES}
MKTT       UNION PACIFIC RAILROAD CO. [MISSOURI PACIFIC; 
	   MISSOURI, KANSAS & TEXAS RWY.; M.K. & T. LINES}
MKTY       MCCORKLE TRUCKING SERVICE
MKTZ       UP [MISSOURI PACIFIC RAILROAD]
MKX	   MISKO REFINERIES, INC.
ML&T	   MORGAN'S LOUISIANA & TEXAS RAILROAD (SOUTHERN PACIFIC LINES IN 
	   TEXAS & LOUISIANA)
MLC	   MICHIGAN LIMESTONE & CHEMICAL
MLCU       N.Y.K. LINE
MLCX       AMERICAN REFRIGERATOR TRANSIT CO.
MLD        MIDLAND RY. CO. OF MANITOBA
MLEX	   *BULK EQUIPMENT SPECIALIST
MLEX       +MILES INC.
MLGL       MARLAGO LINES
MLHX	   *MISSOURI IMPROVEMENT CO.
MLHX       *RETIRED 09-02-92 ATP (1852)(ART) [AMERICAN REFRIGERATOR TRANSIT CO.]
MLIX	   MELBO LAND AND INVESTMENT CO.
MLKX	   MILK PRODUCTS REFRIGERATOR LINE (MERCHANTS DESPATCH TRANSPORTATION CO.)
MLLX       BASELL USA, INC. [MONTELL USA INCORPORATED]
MLMX       METAL MANAGEMENT, INC. [MORRISON GRAIN CO.]
MLNT       MCLEANS TRUCKING CO
MLOX	   MINNESOTA LINSEED OIL CO.
MLR	   MINERAL RANGE RAILROAD CO.
MLS        MANISTIQUE & LAKE SUPERIOR RAILROAD
MLST       MILSTEAD RAILROAD
MLSX       MONSANTO COMPANY
MLTX	   MAPLE LEAF TANK CAR CO.
MLUX       SOLUTIA INCORPORATED [(MONX) MONSANTO COMPANY]
MLWX	   MLWX CO.
MLX	   MASTER LUBRICANTS CO.
MLZ	   MONTANA LIMESTONE
MMA	   MONTREAL, MAINE & ATLANTIC RAILWAY
MMAC	   MONTREAL, MAINE & ATLANTIC RAILWAY
MMAX	   *DEFENSE PLANT CORP.
MMAX       +MARTIN MARIETTA MATERIALS, INC. [MARTIN MARIETTA ALUMINUM, INC.]
MMAZ	   MARTIN MARIETTA AGREGATES, INC.
MMBX       MARTIN MARIETTA CORPORATION [MASTER BUILDERS, INC.]
MMCU       CIE DES MESSAGERIES MARITIMES
MMCX	   *MCCLINTLE-MARSHALL CONSTRUCTION CO.
MMCX	   *NORTH AMERICAN CAR CORP.
MMCX       +PAN AMERICAN RAILWAY CO. [(TMIX) TRANSMATRIX, INC.; 
	   M & M CHEMICAL PRODUCTS INC.]
MMCZ	   M & M CORPORATION
MMFL       MERCURY MOTOR FREIGHT LINE INC
MMGX	   STANOLIND OIL & GAS CO. [MCMAN OIL & GAS CO.]
MMGZ	   MERCHANTS MANAGEMENT CORPORATION
MMIC       MARINE & MARKETING INTER CORP
MMID       MARYLAND MIDLAND RAILWAY, INC.
MMIX	   METAL-MATIC, INC.
MMIZ	   MONTANA MERCHANDIZING INDUSTRY
MMKX	   *MONARCH MANUFACTURING CO.
MMKX	   *MONA MOTOR OIL CO.
MMLC       UNITED STATES LINES, INC.
MMMT       TRIPLE M TRANSPORTATION
MMMU       FESCO PACIFIC LINES
MMMX	   MINNESOTA MINING & MANUFACTURING CO. d/b/a 3M
MMR	   MINNESOTA & MANITOBA RAILROAD
MMRR       MID-MICHIGAN RAILROAD, INC.
MMRX	   *MCMURREY REFINING CO.
MMRX       +DOUBLE M RANCH ENTERPRISES
MMSX       BLUE CIRCLE INC. {MARTIN MARIETTA CORP.]
MMSZ	   MARTIN MARIETTA SYSTEMS, INC.
MMT	   MISSION MOUNTAIN RAILROAD
MMTS       MILES MOTOR TRANSPORT SYSTEMS
MMWX       MIDWEST MINERALS & RAIL, LLC
MMX	   *MOSINEE PAPER MILLS CO.
MMX	   *MONARCH MOLASSES CO.
MMXP       MERCURY MOTOR EXPRESS INC
MMXZ       MURPHY MOTOR EXPRESS, INC
MMZ	   MARTIN MARIETTA
MN         *MODERN TRANSFER CO INC
MN	   *METRO-NORTH COMMUTER RAILROAD
MN	   *MONTPELIER & BARRE RAILROAD CO.
MNA        MISSOURI & NORTHERN ARKANSAS RAILROAD COMPANY, INC.
MNAX	   C & S DIRECTIONAL BORING INC.
MNBR       M & B RAILROAD, LLC
MNC	   MOTIVE RAIL, INC. d/b/a MISSOURI NORTH CENTRAL RAILROAD
MNCW       METRO-NORTH COMMUTER RAILROAD
MNCX	   *MAINTENANCE, INC.
MNCX       *METRO-NORTH COMMUTER RAILROAD. An interesting but false report involving MNCX has been popping
           up on the news. MNCX baggage car 002 supposedly was found on a unused track
	   under the Waldorf Astoria Hotel in New York City. It was reported on the 
	   Discovery Channel and Fox Television News that the car was used to carry the 
	   Pierce Arrow limosine owned by President Franklin D. Roosevelt. Because he could
	   not walk, FDR supposedly rode in the limo inside this car to the Waldorf Astoria
	   when travelling to New York. The limo would be driven from the car and onto an
	   elevator which would lift it to the hotel at street level. The car was
	   armour plated, had exceptionally heavy trucks for a super-smooth ride, and had
	   bullet proof windows. In truth, 002 is nothing more than an ordinary baggage car.
MNCX       +MINNESOTA CORN PROCESSORS, INC.
MNCY       MARION COUNTY RAILWAY
MNCZ	   NORTSHORE MINING COMPANY
MNDX	   SUNPRAIRIE GRAIN
MNF        MOREHEAD & NORTH FORK RAILROAD CO.
MNFZ	   MONFORT
MNJ        (PICK) MIDDLETOWN & NEW JERSEY RAILWAY
MNL        PITTSBURGH & SHAWMUT RAILROAD CO. [MOUNTAIN LAUREL RAILROAD CO.]
MNLU       MALAYSIAN INTERNATIONAL SHIPPING CORP.
MNLX       EXXON-MOBIL CORP. [MOBIL OIL CORPORATION]
MNN        MINNESOTA NORTHERN RAILROAD
MNNR       MINNESOTA COMMERCIAL RAILWAY CO.
MNPX       MORTON INTERNATIONAL, INC. [MORTON SALT-DIV MORTON NORWICH PROD.INC.]
MNR	   BURLINGTON NORTHERN INC. [MICHIGAN NORTHERN RAILROAD]
MNRR	   MODOC NORTHERN RAILROAD CO.
MNRX	   METROPOLITAN COUNCIL
MNS        CANADIAN PACIFIC RAILWAY [SOO LINE RAILROAD; MINNEAPOLIS, 
	   NORTHFIELD & SOUTHERN RY]
MNTM	   MINNESOTA TRANSPORTATION MUSEUM
MNTX	   MINNESOTA TRANSPORTATION MUSEUM
MNVA       MINNESOTA VALLEY RAILROAD (MNVA RAILROAD) 
	   [MINNESOTA VALLEY TRANSPORTATION CO.]
MNVT       RETIRED 05-15-92 ATP (0900)
MNVX       MADISON NORTH VERNON TRANSPORATION CORPORATION
MNW	   CHICAGO, MISSOURI & WESTERN RWY
MNWX       MINNESOTA DEPT. OF PUBLIC SERVICE WEIGHTS & MEASURES DIV.
MNX	   MOND NICKEL CO., LTD. (CANADIAN INDUSTRIES LTD.)
MNX        WESTERN FRUIT EXPRESS [(NCCO) BURLINGTON REFRIGERATOR EXPRESS CO.]
MO	   MOBIL OIL
MOB        MITSUI O.S.K. LINES, LTD.
MOBX       EXXON-MOBIL CORP. [MOBIL OIL CORPORATION]
MOC	   MISSOURI CENTRAL RAILROAD
MOCX	   MISSOURI PORTLAND CEMENT COMPANY
MOCZ	   MURPHY OIL COMPANY
MOD        UNION PACIFIC [MISSOURI PACIFIC SYSTEM; TEXAS & PACIFIC RWY. CO.]
MODX       AMERICAN REFRIGERATOR TRANSIT CO.
MOEX       MORGAN ENGINEERING
MOF        MITSUI O.S.K. LINES, LTD.
MOFX       MAXTON OIL & FERTILIZER COMPANY
MOFZ	   MOHASCO FURNITURE
MOGX       *MANGUM OIL & GAS COMPANY
MOGX       +C.W. BROOKS INCORPORATED
MOH        MITSUI O.S.K. LINES, LTD.
MOHX       SOLUTIA INCORPORATED [(MONX) MONSANTO COMPANY]
MOLU       MITSUI O.S.K. LINES, LTD.
MOLX	   *MCCOMBS PRODUCING & REFINING CO.
MOLX	   *EMMEL CORP.
MOLX       +INTERNATIONAL MOLASSES CORP. LTD.
MOLZ	   MOLASSES INDUSTRY
MOMZ	   MONTEREY MINE
MON        CSX TRANSPORTATION, INC. [SEABOARD; MONON RAILROAD; LOUISVILLE &
	   NASHVILLE RAILROAD CO.,; CHICAGO, INDIANAPOLIS & LOUISVILLE RR ]
MONR	   MONTANA CENTRAL RAILROAD
MONW       MITSUI O.S.K. LINES, LTD.
MONX       SOLUTIA INCORPORATED [MONSANTO COMPANY]
MONY	   MONTGOMERY COUNTY
MOO        MOORE'S BUS SERVICE INC.
MOOZ	   MINNESOTA OIL OPERATION
MOP        MITSUI O.S.K. LINES, LTD.
MOPZ	   FLEXI-VAN LEASING
MOR        MITSUI O.S.K. LINES, LTD.
MORX       JOHN MORRELL & CO. (NACCO [MATHER STOCK CAR CO.])
MORZ       (MOLU) MITSUI O.S.K. LINES, LTD.
MOS        MITSUI O.S.K. LINES, LTD.
MOSE       MORLEY SERVICE, INC.
MOSK       MITSUI O.S.K. LINES, LTD.
MOSX	   *MARTIN OIL SERVICE, CO.
MOSX       +MOSINEE PAPER CORPORATION
MOSZ       (MOLU) MITSUI O.S.K. LINES, LTD.
MOT        MITSUI O.S.K. LINES, LTD. [MARINE OIL TRANSPORTATION]
MOTC       MONTREAL TRAMWAYS
MOTE       MOTOR EXPRESS INC OF IND
MOTI       MOTORSHIPS INC
MOTU       MONSANTO (U.S.A.)
MOTX	   *MILITARY OCEAN TERMINAL RAILROAD
MOTX       +MUSEUM OF TRANSPORTATION
MOTZ       (MOLU) MITSUI O.S.K. LINES, LTD.
MOV	   MOSHASSUCK VALLEY RAILROAD CO.
MOX	   MAINTENANCE OF WAY (WORK EQUIPMENT)
MOWX	   *A.D. MILLER'S SONS CO.
MOWX	   +FORTALEZA CONSTRUCTION COMPANY
MOWZ	   MOTOR WHEEL
MOXV       MOXAHALA VALLEY RAILWAY CO.
MP         UNION PACIFIC [MISSOURI PACIFIC RAILROAD]
MP&N	   MINERAL POINT & NORTHERN RWY. CO.
MPA        YORK RAILWAY CO. [MARYLAND & PENNSYLVANIA RAILROAD]
MPAD	   MARYLAND PORT AUTHORITY
MPAX       MITSUBISHI POWER SYSTEMS AMERICAS, INC.
MPCX       *SOCONY MOBIL OIL CO. [MAGNOLIA PETROLEUM CO.]
MPCX       *MOYER PACKING CO.
MCPX	   +MICHAELS CORP. [MICHELS PIPELINE CONSTRUCTION, INC.]
MPCZ	   MISSISSIPPI POWER COMPANY
MPDX	   MICHIGAN PRODUCTS DAIRY CO. (MERCHANTS DESPATCH TRANSPORTATION CORP.)
MPDZ	   MARTIN DRAKE POWER PLANT
MPEX	   *MEAD PAPER COMPANY
MPEX       +MOTIVEPOWER INDUSTRIES INCORPORATED
MPFX	   AMERICAN REFRIGERATOR TRANSIT CO.
MPHX	   MEMPHIS PACKING CORP. (QUAKER CITY REFRIGERATOR LINE)
MPHY       MURPHY MOTOR FREIGHT LINES INC
MPIT       UNION PACIFIC RAILROAD
MPIX	   *SNOW ICE, INC.
MPIX	   *MYER'S PROPANE GAS SERVICE, INC.
MPIX       +MOTIVE POWER INC.
MPKX	   *MICHIGAN PICKLE CO.
MPKX	   *MARHOEFER PACKING CO.
MPKX       *SUNBURST CATTLE CO.
MPL	   MISSISSIPPI POWER & LIGHT
MPLI	   MINNESOTA PRAIRIE LINE, INC.
MPLX	   *AMERICAN OIL CO [MEXICAN PETROLEUM CORP.]
MPLX	   *MARHOEFER PACKING CO., INC.
MPLX       *(NATX) G. E. RAILCAR SERVICES CORP. [MOUNTAIN PINE LUMBER LTD.]
MPLZ	   *MINNESOTA POWER & LIGHT CO.
MPLZ       *UNION PACIFIC RAILROAD COMPANY
MPMX	   MARATHON, DIV. AMERICAN CAN CO. [MARATHON PAPER MILLS}
MPOX	   MERCHANTS' & PLANTERS' OIL CO.
MPP	   MANITOU & PIKE'S PEAK RAILROAD CO.
MPPX	   MONTANA PHOSPHATE PRODUCTS CO.
MPPZ	   MOBA POWER PLANT
MPRC	   MARYLAND & PENNSYLVANIA RAILROAD
MPRX	   *MILLER PETROLEUM CO.
MPRX	   *MONTANA POWER CO.
MPRX	   +MOTIVE POWER EQUIPMENT & SOLUTIONS, INC.
MPSC	   MISSOURI PUBLIC SERVICE CO.
MPSX       *MISSOURI PUBLIC SERVICE CO.
MPSX	   +AQUILA, INC.
MPSZ	   MISSOURI PUBLIC SERVICE CO.
MPTL       MISSOURI PACIFIC TRUCK LINES
MPTX	   *MAGNOLIA PROVISION CO.
MPTX       +(PROX) PROCOR LIMITED [UNION TANK CAR CO.]
MPU        UP [MISSOURI PACIFIC RAILROAD]
MPWX	   *MEIGS PULPWOOD CO., INC.
MPWX       +MUSCATINE POWER & WATER
MPX	   COLUMBIAN CARBON CO., MAGNETIC PIGMENT DIV.
MPZ        UP [MISSOURI PACIFIC RAILROAD]
MPZX	   MINERAL POINT ZINC DIV., NEW JERSEY ZINC CO.
MQCX       MONARCH CEMENT COMPANY [MARQUETTE CO.]
MQGX	   *MORRISON-QUIRK GRAIN CORP.
MQGX       *RETIRED 11-24-92 ATP (1055) [XTRA INC.]
MQPX	   MILLENNIUM INORGANIC CHEMICALS, INC.
MQRX	   MACQUARIE RAIL, INC.
MQT	   MARQUETTE RAIL LLC
MR	   *MAINE RAIL
MR         +(MCR) MCCLOUD RAILWAY COMPANY [MCCLOUD RIVER RAILWAY]
MRAX	   MINERAL RANGE, INC.
MRBX       MERCHANTS DESPATCH TRANSPORTATION CORP.
MRC	   *MICHIGAN RAILROAD CO.
MRC	   *MONROE RAILROAD COMPANY
MRCO	   MADISON RAILWAY COMPANY
MRCS	   MORRISON RAIL CAR SERVICE OPERATION
MRCX	   *MERCK & CO., INC.
MRCX	   *METALS RESERVE CO. (TIN PROCESSING CORP.)
MRCX       +(NATX) GEN. ELECTRIC RAILCAR SERVICES CORP. [ITEL RAIL CORP.; 
	   EVANS RAILCAR LEASING CO.; UNITED STATES RAILWAY LEASING CO.; 
	   MINER RAIL CAR SERVICE; MORRISON RAILWAY SUPPLY CORP.]
MRCZ	   MOORMAN COMPANY
MRDX	   MIDAMERICAN ENERGY CO.
MREX       MONAD RAILWAY EQUIPMENT COMPANY [MARSHALL RAILWAY EQUIPMENT CORP.]
MREZ	   MILK RIVER ELEVATOR
MRH	   MIDWEST RAILWAY HISTORICAL FOUNDATION
MRHF       MIDWEST RAILWAY HISTORICAL FOUNDATION
MRHS	   MIDLAND RAILWAY
MRI	   MOHALL RAILROAD, INC.
MRIX	   *MONARCH REFINERIES, INC.
MRIX	   *MEADOW RIVER MINE
MRJX	   *MARCUS-RUTH-JEROME CO.
MRJX	   *THE MINING MUSEUM & ROLLO JAMISON MUSEUM
MRL        MONTANA RAIL LINK, INC. [CODE FORMERLY ASSIGNED TO MEADOW RIVER LUMBER]
MRLM	   MINNEAPOLIS, RED LAKE & MANITOBA RWY. CO.
MRLX	   *ARMOUR CAR LINES [MORRIS & CO. REFRIGERATOR LINE]
MRLX	   +MID AMERICA RAILCAR LEASING
MRLZ	   MEADOW RIVER LUMBER
MRM	   MIDLAND RAILWAY OF MANITOBA
MRMX	   MIDWEST RAILCAR CORP. [MRMX LEASING & MANAGEMENT, LLC]
MRMZ	   MONTICELLO RAILWAY MUSEUM
MRNX       (NATX) RETIRED 06-24-92 ATP
MROX	   MOBILE ROSIN OIL CO.
MRR        CAROLINA SOUTHERN RAILROAD [MID ATLANTIC RAILROAD CO., INC.]
MRRX       *(NATX) GEN. ELECT. RAILCAR SERVICES CORP. [MATHER REFRIG. EXPRESS
	   (NCCO); MATHER HORSE & STOCK CAR CO.]
MRRX       *JOHN MORRELL & CO. (NCCO) 
MRRX	   +MURPHY ROAD RECYCLING LLC
MRS        MANUFACTURERS RAILWAY COMPANY (ANHEUSER-BUSCH INC.)
MRSR	   MOUNT RANIER SCENIC RAILROAD
MRSX	   *MILITARY OCEAN TERMINAL RAILROAD AT SUNNY POINT
MRSX       +MILE-HIGH RAILCAR SERVICES, INC.
MRSZ	   MIDWEST RAIL SWITCHING SERVICES
MRTX	   *MARX HIDE & TALLOW CO., INC.
MRTX	   +CEMEX, INC.
MRUX       UNION REFRIGERATOR TRANSIT CO. (GENERAL AMERICAN TRANSPORTATION CORP.)
	   [MORRELL REFRIGERATOR CAR CO.]
MRX        *MORRELL REFRIGERATOR LINE [JOHN MORRELL & CO.] 
	   (NCCO [MATHER STOCK CAR CO.])
MRX	   *MIDLANDS RAILROAD
MS	   *MISSOURI SOUTHERN RAILROAD CO.
MS         +MICHIGAN SHORE RAILROAD, INC.
MSAZ       NATIONAL MOTOR FREIGHT TRAFFIC ASSOCIATION
MSBP	   MUSCLE SHOALS, BIRMINGHAM & PENSACOLA RWY. CO.
MSC        *ILLIONOS CENTRAL GULF RAILROAD [MISSISSIPPI CENTRAL RAILROAD COMPANY]
MSC	   *MONITOR SUGAR
MSCI       MISSISSIPPI CENTRAL RAILROAD COMPANY
MSCO       MITSUBISHI SHIPPING CO
MSCR	   MASSACHUSETTS CENTRAL RAILROAD CO.
MSCU       MEDITERRANEAN SHIPPING CO. S.A.
MSCX	   *MICHIGAN STAR CLIPPER
MSCX       *(NATX) NORTH AMERICAN CAR CORP [MATHER STOCK CAR CO. (NCCo)]
MSCZ       *MEDITERRANEAN SHIPPING COMPANY
MSCZ	   *MONTANA SULFUR & CHEMICAL CO.
MSDR       KNOXVILLE & HOLSTON RIVER RAILROAD CO. [MISSISSIPPI DELTA RAILROAD]
MSE        MISSISSIPPI EXPORT RAILROAD COMPANY
MSEX       *TOUR ALASKA, INC., DBA PRINCESS TOURS
MSEX       *MOUNTAIN STATES ENERGY CORP.
MSGX	   *MICHIGAN SUGAR CO.
MSGX       *MERCHANTS DESPATCH TRANSPORTATION CORP.
MSF        MOREHEAD &  SOUTH FORK RAILOAD
MSI	   MATTOON SERVICES, INC.
MSIX	   *MAINE SUGAR INDUSTRIES, INC.
MSIX       +MORTON INTERNATIONAL INC.
MSIZ	   MATADOR SERVICE INC.
MSKX	   *MIDDLE STATES CREAMERY CO.
MSKX	   *MILWAUKEE SOLVAY COKE CO. (PICKANDS MATHER & CO. 
	   [MANGANESE CHEMICALS CORP.])
MSL	   MONTGOMERY SHORT LINE LLC
MSLC       MINNESOTA SHORT LINES CO.
MSLX	   MARSULEX INC.
MSLZ	   MISSISSIPPI LINE
MSMF       MIDDLE STATES MOTOR FREIGHT
MSMX       MID-SOUTH MILLING CO., INC.
MSN	   MEEKER SOUTHERN RAILROAD
MSO        MICHIGAN SOUTHERN RAILROAD COMPANY, INC.
MSPA	   MID STATES PORT AUTHORITY
MSPX       P4 PRODUCTIONS, LLC
MSQU       U.S. DEPARTMENT OF DEFENSE - MILITARY SEALIFT COMMAND, BAYONNE NJ
MSR	   *MICHIGAN SHORE RAILROAD
MSR	   +MISSISSIPPI SOUTHERN RAILROAD
MSRC       KANSAS CITY SOUTHERN RAILWAY CO. [MIDSOUTH RAIL CORP.]
MSRI	   MID-STATES RAIL CAR, INC.
MSRW       MISSISSIPPIAN RAILWAY COOPERATIVE, INC
MSRX	   *MODERN SANITARY RENDERING CO., INC.
MSRX	   *MISSOURI SOUTHEASTERN RAILROAD
MSRX	   +SOUTHEASTERN INDUSTRIAL ENTERPRISES, INC.
MSSA       METAUX SPECIAUX
MSSX	   *AMERICAN STEEL & WIRE CO. [MINNESOTA STEEL CO.]
MSSX	   +MSSA CO.
MSTL       UP [CHICAGO & NORTH WESTERN TRANS CO.; MINNEAPOLIS & ST. LOUIS RWY.]
MSTP	   MICHIGAN STATE TRUST FOR RAILWAY PRESERVATION
MSTR       MASSENA TERMINAL RAILROAD COMPANY
MSTV	   METROPOLITAN STEVEDORE
MSUU       (UPCX) USPCI, INC.
MSV        MISSISSIPPI & SKUNA VALLEY RAILROAD COMPANY
MSWY	   MINNESOTA SOUTHERN RAILWAY
MSX	   *MUTUAL SALES CO.
MSX	   *MORTON SALT CO.
MSZ	   MCLOUTH STEEL
MT         MISSISSIPPI & TENNESSEE RAILNET, INC.
MT&E	   MORRISTOWN & ERIE RAILROAD
MTA	   METROPOLITAN TRANSPORTATION AUTHORITY (NEW YORK)
MTAC	   MINATITLAN AL CARMEN RAILROAD
MTAX	   *MASS TRANSIT ADMINISTRATION
MTAX       +MTAX CORPORATION
MTC        *(BM)RETIRED 92-10-12 ATP (0467) [BOSTON & MAINE RR; MYSTIC TERMINAL CO.]
MTC	   *MACKINAC TRANSPORTATION COMPANY
MTCO       MACON TERMINAL CO.
MTCX	   *TEXAS CALGARY CO.
MTCX       +MALLARD TRANSPORTATION COMPANY 
MTCZ	   *MATLACK TRANSPORTATION CO.
MTCZ       *MAYFLOWER TRANSIT & STORAGE
MTDB	   METROPOLITAN TRANSIT DEVELOPMENT BOARD
MTDX	   MIDWEST TRANSPORTATION & DEVELOPMENT CORP.
MTE        MORRISTOWN & ERIE RAILROAD
MTEX	   MICHIGAN TANNING & EXTRACT CO.
MTFR       MINNESOTA TRANSFER RAILWAY CO.
MTIU       WELFIT ODDY (PTY) LTD.
MTIZ       *AMERICAN MARINE INDUSTRIES
MTIZ	   *MISSISSIPPI TRANSPORTATION INC.
MTKX	   SANTA CLARITA RAILWAY [METRO LINK]
MTLU       MONTGOMERY TANK LINES
MTLX	   *ARMOUR CAR LINES [MORRIS & CO. TANK LINE]
MTLX	   *MCKENZIE TANK LINES, INC.
MTLX	   +METAL LINK INTERNATIONAL, LLC
MTM	   MEMPHIS TRANSPORTATION MUSEUM
MTMU       MARCH, LTD
MTMX       MODERN TRACK MACHINERY CANADA LTD
MTNR	   MISSISSIPPI TENESSEE RAILROAD LLC
MTNX       ROCKY MOUNTAIN TRANSPORTATION SERVICES
MTPX       MONTANA POWER COMPANY
MTR	   *MIDLAND TERMINAL RWY. CO.
MTR        *(PLW) PITTSBURG & LAKE ERIE RAILROAD [MONTOUR RAILROAD]
MTR        +YOUNGSTOWN AND SOUTHERN RAILWAY
MTRX       (TMIX) TRANSMATRIX, INC.
MTSU       MARINE TRANSPORT SERVICE INC
MTSX	   MAX TRANSPORTATION SERVICE
MTTX       TTX COMPANY
MTTZ	   MT. TOM
MTVT	   MT. VERNON TERMINAL RAILWAY
MTW        TOMAHAWK RAILWAY [MARINETTE, TOMAHAWK & WESTERN RAILROAD COMPANY]
MTX        *MORRELL TANK LINE [JOHN MORRELL & CO.] (NCCo [MATHER STOCK CAR CO.])
MTX	   *TOMAHAWK RAILWAY, LP
MTZ        *MITSUI O.S.K. LINES, LTD.
MTZ	   *MONTGOMERY TANK
MTZZ	   MARINE TERMINAL
MU	   MIDDLETOWN & UNIONVILLE RAILROAD
MUCX       MURRO CHEMICAL CO.
MUCZ	   MURPHY COMPANY
MULX       TEMPORARY - O/T DIV.
MUNI	   SAN FRANCISCO MUNICIPAL RWY
MUNX	   MATHER STOCK CAR CO.
MURX	   MUTUAL REFINING CO.
MUSC       MEMPHIS UNION STATION CO.
MUSX	   MUSHER & CO., INC.
MUTX	   MUTUAL TANK LINE
MV         MIDLAND VALLEY RAILROAD CO.
MVBL       MISSISSIPPI VALLEY BARGE LINE
MVCX	   CHAPARRAL ENERGY, INC.
MVEX       MINNESOTA VALLEY ENGINEERING, INC.
MVKX	   TUBULAR TRANSPORT SERVICES, INC.
MVP	   MISSOURI & VALLEY PARK RAILROAD CORP.
MVRY       MAHONING VALLEY RAILWAY COMPANY (OHIO CENTRAL RAILROAD SYSTEM)
MVT	   *MONONGAHELA WEST PENN PUBLIC SERVICE CO. [MONONGAHELA VALLEY TRACTION CO.]
MVT        +MT. VERNON TERMINAL RAILWAY
MVX        MILWAUKEE VINEGAR CORP.
MW         MINNESOTA WESTERN RWY. CO.
MW&S	   MONTANA, WYOMING & SOUTHERN RAILROAD CO.
MWAX       MARTIN MARIETTA MATERIALS INC. [MID-WESTERN AGGREGATES, LLC.]
MWBX       MIDWEST BY-PRODUCTS CO., A DIVISION OF GILCO, INC.
MWCL       MIDWEST COAL HANDLING, INC.
MWCX	   *MARSHALL WELLS CO., LTD.
MWCX	   +MIDWEST RAILCAR CORP. [MIDWEST CENTRAL RAILROAD]
MWDX	   MID-WEST DESPATCH CAR CO.
MWEX	   *UNION REFRIGERATOR TRANSIT LINES, DIV. GENERAL AMERICAN
	   TRANSPORTATION CORP. (MARS, INC.)
MWEX	   *MINERAL WELLS & EASTERN
MWEZ	   MIDWEST ENERGY LOOP
MWGX	   MIDWEST GENERATION, LLC
MWHX       MARKWEST HYDROCARBON PARTNERS, LTD.
MWHZ	   MERCHANDISE WAREHOUSE
MWIZ	   MEIJER WINES, INC.
MWKX	   MARDEN-WILD CORP.
MWLX	   MIDWEST LOCOMOTIVE LEASING & SALES, INC.
MWLZ       MADRIGAL-WAN HAI LINES CORPORATION
MWMX       GOLDEN LEASING (MIDWEST MUD COMPANY, INC. {MID-WEST MINERAL PRODUCTS, INC.])
MWP	   *MONONGAHELA WEST PENN PUBLIC SERVICE CO.
MWP	   *MIDWEST PROCESSING CO.
MWPX	   *PASBRO HOLDING CO.
MWPX	   +MURCO WALL PRODUCTS, INC.
MWR        MUNCIE & WESTERN RAILROAD COMPANY
MWRC       MOUNT WASHINGTON RAILWAY CO.
MWRL       MOLALLA WESTERN RAILWAY (HILLVISTA INVESTMENT CO.)
MWRR       MONTANA WESTERN RAILWAY CO., INC.
MWRX	   *MIDWEST REFINING CO.
MWRX	   *MIDWEST RAIL HOLDINGS, INC.
MWRY       *RETIRED 10-26-92 ATP (522)
MWRY	   *MINERAL WELLS & EASTERN RAILWAY CO.
MWRX	   MIDWEST RAIL HOLDINGS, INC.
MWRZ	   METROPOLITAN WATER RECLAMATION DISTRICT
MWS	   MONTANA, WYOMING & SOUTHERN RAILROAD CO.
MWSX       *MIDWEST GRAIN PRODUCTS, INC. [MIDWEST SOLVENTS CO.]
MWSX       +GENERAL ELECTRIC RAILCAR SERVICES CORPORATION
MWTT       RETIRED 01-25-93 ATP (512) [MICHIGAN-WISCONSIN TRANSPORTATION CO.]
MWTX	   MIDWEST ETHANOL TRANSPORT, LLC
MWWX	   MENASHA WOODEN WARE CORP.
MX	   MACMILLAN PETROLEUM CORP.
MXLU       MEXICAN LINE
MYSX	   BAY CHEMICAL CO., INC. [MYLES SALT CO., LTD.]
MYTX	   MYTEC POLYMERS
MZIZ       MARKO B ZANOVICH
MZL	   MINNESOTA ZEPHYR, LTD.