P&E	   CONSOLIDATED RAIL CORP. [PENN CENTRAL TRANSPORTATION CO.; 
	   PEORIA & EASTERN RY.]
P&IN	   PACIFIC & IDAHO NORTHERN RWY.
P&LE	   PITTSBURGH & LAKE ERIE RAILROAD (NOW CSX TRANSPORTATION)
P&MP	   PARIS & MT. PLEASANT RAILROAD CO.
P&N	   SEABOARD COAST LINE RAILROAD CO. [PIEDMONT & NORTHERN RWY.]
P&NW	   PRESCOTT & NORTHWESTERN RAILROAD CO.
P&OV	   PITTSBURGH & OHIO VALLEY RAILWAY CO.
P&PU	   PEORIA & PEKIN UNION RAILWAY CO.
P&R	   READING CO. [PHILADELPHIA & READING RAILWAY CO.] 
P&SR	   PETALUMA & SANTS ROSA RAILROAD CO.
P&WRR	   PIEDMONT & WESTERN RAILROAD CLUB (OLD ROCK SCHOOL RAILWAY MUSEUM)
P&WV	   PITTSBURGH & WEST VIRGINIA RY (NOW NORFOLK SOUTHERN RAILWAY)
PAA        CONSOLIDATED RAIL CORP. [PENNSYLVANIA & ATLANTIC RAILROAD CO.]
PA&M	   PITTSBURGH, ALLEGHENY & MCKEES ROCKS RAILROAD CO.
PAAC	   PORT AUTHORITY OF ALLEGHENY COUNTY (PENNSYLVANIA)
PACI       PACIFIC CHEMICALS INDUSTRIES
PACX	   PLASSER AMERICAN CORP.
PACY	   PRAIRIE CENTRAL RAILWAY CO.
PACZ	   PAPER CALMENSON & CO.
PADX	   URANIUM DISPOSITION SERVICES, LLC
PAE        NORFOLK SOUTHERN RWY. [CONSOLIDATED RAIL CORP.; PENN CENTRAIL; 
	   PEORIA & EASTERN RY.]
PAEZ	   PALMYRA ELEVATOR
PAGX	   PLANTA ALMACENADORA DE GAS, SA
PAIX       POL-TEX INTERNATIONAL, DIV. POLY-AMERICA, INC.
PAL        PADUCAH & LOUISVILLE RAILROAD COMPANY
PALS       PALS TRANSFER INC
PALX	   *PRINCE ALBERT REFINERIES LTD.
PALX	   *PAN AMERICAN LIQUIDS SERVICE CO., INC.
PAM        PITTSBURGH, ALLEGHENY & MCKEES ROCKS RAILROAD CO.
PAMX	   PACIFIC AMMONIA & CHEMICAL CO.
PANX	   DORCHESTER GAS PRODUCING CO. [PANOMA CORP.]
PAPX       PENNSYLVANIA PULLMANS INCORPORATED
PAR        PACIFIC RAILWAY SOCIETY INC
PARC	   CONSOLIDATED RAIL CORP. [PENNSYLVANIA & ATLANTIC RAILROAD CO.]
PARN	   PACIFIC & ARCTIC RAILROAD & NAVIGATION CO.
PARX	   *SINCLAIR REFINING CO. [PRODUCERS & REFINERS CORP.; 
	   PAN-AMERICAN REFINING CO.]
PARX	   *BLUE MOUNTAIN RAILROAD, INC. [PALOUSE RIVER RAILROAD CO.]
PARX       +PAN AMERICAN RAILWAY COMPANY (UNION TANK CAR CO.)
PARY       RETIRED 01-19-90 DMC (0777) [PRAIRIE TRUNK RY.]
PARZ	   PARK INDUSTRIES
PASC	   PORT AUTHORITY OF SHELBY COUNTY
PASX	   *AMERICAN OIL CO. [PAN-AM SOUTHERN CORP.]
PASX	   *PASSUMPSIC RAILROAD
PASX	   +PACER INTERNATIONAL, DBA PACE STACKTRAIN
PAT	   PORT AUTHORITY TRANSIT OF ALLEGHENY COUNTY (PITTSBURGH,
PATC	   PORT AUTHORITY TRANSIT COMMISSION
PATCO	   PORT AUTHORITY TRANSIT CORPORATION (PHILADELPHIA)
PATH	   PORT AUTHORITY TRANS HUDSON (NY-NJ)
PATX	   *PACIFIC TANK LINE
PATX       *PATON CORPORATION
PAUT       CONSOLIDATED RAIL CORP. [PENNSYLVANIA & ATLANTIC RAILROAD CO.]
PAVX	   DMG EQUIPMENT CO., LTD, DBA PAVERS SUPPLY CO.
PAX	   *PAN-AMERICAN REFINING CO.
PAX	   +URANIUM DISPOSAL SERVICES, LLC
PB&NE	   PHILADELPHIA, BETHLEHEM & NEW ENGLAND RAILROAD
PBBX	   KETCHIKAN PULP CO.
PBC	   PITTSBURG COUNTY RAILROAD
PBCC	   PEABODY COAL CO.
PBCX	   *PORTSMOUTH BY-PRODUCT COKE CO.
PBCX	   *PARKER BROTHERS & CO., INC.
PBCX	   +TYSON FRESH MEATS
PBFX       *TYSON FRESH MEATS [TYSON FOODS; IBP, INC.]
PBFX	   +THE CIT GROUP/CAPITAL FINANCE, INC.
PBGX	   *PROTANE CORP.
PBGX	   *NORTH AMERICAN CAR CORP.
PBL        PHILADELPHIA BELT LINE RAOLROAD CO.
PBLU       CONTAINERS AND PRESSURE VESSELS LTD
PBLX       MHC, INC., WHOLLY OWNED SUB. OF CONAGRA, INC. [PILLSBURY CO.]
PBMX	   PEET BROS. MFG. CO.
PBNE       *PHILADELPHIA, BETHLEHEM & NEW ENGLAND RAILROAD
PBNE	   +LEHIGH VALLEY RAIL MANAGEMENT LLC, BETHLEHEM DIV.
PBPZ	   PITTSBURGH PAINTS
PBQX	   POWERS & QUINLAN
PBR        PATAPSCO & BACK RIVERS RAILROAD CO.
PBRC	   PERMIAN BASIN RAILROAD CO.
PBRR       PINE BELT SOUTHERN RAILROAD
PBRX	   TYSON FRESH MEATS
PBSX	   PBS COALS, INC.
PBSZ       CSX INTERMODAL, INC.
PBVR	   PORT BIENVILLE RAILROAD
PBX        BARRETT DIV. (ALLIED CHEMICAL & DYE CORP.)
PBZ	   PARKER BROTHERS
PC         *PACIFIC COAST RAILROAD
PC         +NORFOLK SOUTHERN RWY. [CONSOLIDATED RAIL CORP.; 
	   PENN CENTRAL TRANSPORTATION CO.]
PCA        *NORFOLK SOUTHERN RWY. [CONSOLIDATED RAIL CORP.; 
	   PENN CENTRAL TRANSPORTATION CO.]
PCA	   *PLANTERS COOP ASSOCIATION
PCAX       PIONEER CHLOR ALKALI COMPANY, INC.
PCAZ	   PCA INDUSTRY
PCB        CONSOLIDATED RAIL CORP. [PENN CENTRAL TRANSPORTATION]
PCC        PALOUSE RIVER AND COULEE CITY RAILROAD
PCCX	   *PITTSBURGH CHEMICAL CO. [PENNSYLVANIA COAL & COKE CO.]
PCCX       +PEABODY COAL COMPANY (CAPTIVE SERVICE)
PCCX	   *PLUM CREEK CHARTERS
PCCZ	   PORTLAND CEMENT CORP.
PCDX	   PITTSBURGH & CONNEAUT DOCK COMPANY
PCEX	   *PETROMAX CHEMICAL EXCHANGE, INC.
PCEX	   *GE RAIL SERVICES
PCFX	   PACIFIC CAR AND FOUNDRY COMPANY
PCGX	   PIONEER CONTRACTING CO.
PCHX       POOLE CHEMICAL, INC.
PCIX       *ACF INDUSTRIES, INC. [AIRCO INDUSTRIAL GASSES; SHIPPERS CAR LINE;
	   PURE CARBONIC CO.] 
PCIX	   *PLAN CITY INDUSTRIAL PARK
PCIX	   +AMERICAN RAILCAR LEASING LLC
PCJU       PUMA CONTAINERS (JERSEY) LTD.
PCJX	   PENINSULA CORRIDOR JOINT POWERS BOARD
PCLU       MARITIME CONTAINER LINES, LTD.
PCLX	   *PHILADELPHIA CAR LINE CORP.
PCLX	   *POLYMER CORP. LTD.
PCLZ	   PLUM CREEK LUMBER
PCMX       RETIRED 02-18-92 ATP (1462) [PETRO-CHEM MARKETING CO.]
PCMZ	   PENINSULAR COMMUTER (SAN MATEO COUNTY TRANSIT DISTRICT)
PCN        POINT COMFORT & NORTHERN RAILWAY CO.
PCOX	   PHOENIX COTTON OIL CO.
PCOZ	   PEVIER COAL COMPANY
PCPZ	   PC POTASH PLANT
PCRX       PACER RAIL SERVICES LLC 
PCSC       PAN CARIBBEAN STEANSHIP CO
PCSX	   *PITTSBURGH CRUCIBLE STEEL CO.
PCSX	   *PACKERS COLD STORAGE, INC.
PCSX       +THE CIT GROUP/CAPITAL FINANCE, INC.[(PLMX) PLM INTERNATIONAL, INC.;
	   GE RAIL SERVICES}
PCSZ	   PACIFIC STANDARD CORP.
PCTX       PIONEER CEMENT CO. OF TEXAS, INC. [PIONEER CONCRETE OF TEXAS]
PCTZ	   PLUM CREEK TIMBER
PCX	   *PELICAN OIL REFINING CO., INC.
PCX	   *PITTSBURGH COAL CARBONIZATION CO.
PCX	   *PACKERS CAR LINE CO.
PCY        PITTSBURGH, CHARTIERS & YOUGHIOGHENY RAILWAY CO.
PDAX	   PROTEX INDUSTRIES, INC.
PDC	   PINNEY DOCK CO.
PDCM	   PHELPS DODGE CORP. (MORENCI BRANCH)
PDCN	   PHELPS DODGE CORP. (NEW CORNELIA MINE, AJO, AZ)
PDCZ	   PORTLAND DEVELOPMENT COMMISSION
PDGX	   P. D. GEORGE CO.
PDIZ       PRODUCE DISTRIBUTORS, INC.
PDLN       PAD LINE
PDOT	   COMMONWEALTH OF PENNSYLVANIA DEPT. OF TRANSPORTATION
PDOX	   PHELPS DODGE CORP.
PDQX	   *PORT DEFIANCE, QUINALT & KLICKITAT RAILROAD
PDQX       +CASTLE CAPITAL CORP. [PENN-DIXIE LEASING CORP.; CALLANAN EQUIPMENT CORP.]
PDRR       PEE DEE RIVER RAILROAD CORPORATION
PDSX	   PENN-DIXIE CEMENT CORP.
PDTX	   P. D. TRANSPORTATION CO.
PDXX	   MAPELLI STUDIO
PE         *SP [PACIFIC ELECTRIC RY]
PE         +CONSOLIDATED RAIL CORP. [PEORIA & EASTERN RY.]
PEAV	   PEAVEY
PEC	   PHILADELPHIA ELECTRIC CO.
PECX	   *PIONEER EQUIPMENT CO.
PECX       +GENERAL ELECTRIC RAILCAR SERVICES CORP. (PEKIN ENERGY COMPANY LESSOR)
PECZ	   PREMIER ELKHORN COAL
PEFX	   PROGRESS ENERGY FLORIDA, INC.
PEGX	   FALLEY CORP. [FALLEY PETROLEUM CO.; PETROLEUM GAS CO.]
PEGZ	   PEAVEY GRAIN
PEIX	   *PROCESS ENGINEERING INC.
PEIX       *STEVE PHIPPS
PELX       PREMIER EQUIPMENT LEASING COMPANY
PELZ       PREMIER EQUIPMENT LEASING INCORPORATED
PENX	   *METALURGICA MEXICANA PENOLES, SA [COMPANIA MINERA DE PENOLES, SA]
PENX       +PENFORD PRODUCTS COMPANY
PEOE	   PEORIA & EASTERN RAILROAD
PEP	   *PORTLAND ELECTRIC POWER CP. (CENTRAL PUBLIC SERVICE SYSTEM; 
	   PACIFIC NORTHWEST PUBLIC SERVICE CO.]
PEP        *PORTLAND TRACTION CO., PORTLAND RR & TERMINAL DIVISION
PEPX	   *PEPPERS REFINING CO. [PEPPERS GASOLINE CO.]
PEPX       +POTOMAC ELECTRIC POWER CO
PEPZ	   POTOMAC ELECTRIC POWER CO.
PER        PORT EVERGLADES RAILWAY
PERU       MAXU CONTAINERS LTD.
PERX	   *PERRY FLORIDA RAIL SWITCHING SERVICES
PERX	   +PERINI CORP.
PETX	   PETCO CORP., GREAT LAKES REFINING DIV. [PETROLEUM HEAT & POWER CO., INC.; 
	   PETROL CORP.]
PEX	   POTOMAC EAGLE SCENIC RAIL EXCURSION
PEYX	   TRANSPORTATION TECHNIOLOGY SERVICES, INC.
PEZ	   PORT EVERGLADES (FLORIDA)
PF         PIONEER & FAYETTE RAILROAD CO.
PFCR       PILOT FREIGHT CARRIERS INC
PFE        PACIFIC FRUIT EXPRESS CO.
PFEZ	   PACIFIC FRUITLAND EXPRESS
PFF	   PACIFIC FRUIT EXPRESS CO.
PFG	   PACIFIC FRUIT GROWERS EXPRESS
PFI	   POTLACH FOREST, INC.
PFM	   POWER, FLUIDS & METALS
PFMX	   *PENN FORMALDEHYDE MFG. CO.
PFMX       +PERDUE AGRIBUSINESS INC. [PERDUE TRANSPORTATION, INC.; 
	   INTERTRADE, A DIVISION OF PERDUE FARMS, INC.]
PFOX	   PETER FOX SONS CO.
PFPX	   CALPAC, LLC
PFRX       PARKS PROPANE & APPLIANCE INC. [PARKS FURNITURE CO.]
PFRZ       RETIRED 10-23-92 MIT/FXD
PFSX	   *PRODUCTOS FORESTALES, SA
PFSX	   +PRIVATE FUEL STORAGE, LLC
PFTX	   GENERAL AMERICAN TRANSPORTATION CORP. [P. & F. TANK LINE CO., INC.]
PG	   PROCTOR & GAMBLE
PGAX	   CONTINENTAL TANK CAR CORP. [PRESSURE TANK CAR CO.]
PGBX	   PEOPLES GAS BY-PRODUCTS CORP.
PGCX	   *GENERAL AMERICAN TRANSPORTATION CORP.
PGCX	   *POLY GRINDERS CORP.
PGCX	   *PROCTOR & GAMBLE CELLULOSE
PGCX       +PEOPLES GAS SYSTEM, INC.
PGDX       GENERAL ELECTRIC RAIL SERVICES CORP.[PROCTER & GAMBLE MFG CO.]
PGE        CANADIAN NATIONAL RAILWAY [BC RAIL LTD.; PACIFIC GREAT EASTERN RWY.]
PGER	   CANADIAN NATIONAL RAILWAY [BC RAIL LTD.; PACIFIC GREAT EASTERN RWY.]
PGEX       PORTLAND GENERAL ELECTRIC COMPANY
PGFX	   PABCO GYPSUM FIBER BOARD
PGHX	   TRINITY RAIL MANAGEMENT, INC.
PGLZ       PRUDENTIAL GRACE LINES
PGLZ       (PGLU) PRUDENTIAL GRACE LINES
PGMX       RETIRED 10-05-92 ATP (1354) [PROCTER & GAMBLE MFG. CO.]
PGNX	   CAROLINA POWER & LIGHT CO., DBA PROGRESS ENERGY CAROLINAS, INC.
PGR	   PROGRESSIVE RAIL, INC.
PGRV       PIGEON RIVER RAILROAD COMPANY
PGR	   PROGRESSIVE RAIL
PGRX	   PROCTER & GAMBLE REFRIGERATOR LINE
PGRX       AMERIGAS PROPANE L.P. [PETROLANE GAS SERVICE LIMITED PARTNERSHIP]
PGSX	   *PROPANE GAS SERVICE, INC.
PGSX	   *APEX TANK CAR LINE
PGSX	   *PROGRESSIVE RAIL, INC.
PGTX       TRINITY RAIL MANAGEMENT INCORPORATED
PGW	   PHILADELPHIA GAS WORKS
PGX	   *GENERAL AMERICAN TRANSPORTATION CORP. [PROCTOR & GAMBLE TRANSPORTATION CO.]
PGX	   *PACIFIC GAS CORP. (UNION TANK CAR CO.)
PH&D	   PORT HURON & DETROIT RAILROAD (NOW CSX TRANSPORTATION)
PHAZ	   PORT OF HOUSTON AUTHORITY
PHCO	   PHILADELPHIA COKE
PHCR	   PORT COLBORNE HARBOUR RAILWAY
PHCX	   HARNISCHFEGER CORP.
PHD        CSX TRANSPORTATION, INC. [CHESSIE SYSTEM; PORT HURON & DETROIT RAILROAD]
PHDX	   PHELPS-DODGE CORP.
PHL        PACIFIC HARBOUR LINE INCORPORATED
PHMX	   P & H MINING EQUIPMENT, INC.
PHNX	   PHN, LLC
PHOX	   PHOENIX OIL CO.
PHPX	   VIRGINIA-CAROLINA CHEMICAL CORP., cHEMICALS DIV. [PHOSPHATE PRODUCTS DIV.]
PHQZ	   PHILADELPHIA QUARTZ
PHRU       NIGERIA NATIONAL PETROLEUM CORPORATION
PHRX	   *PANHANDLE REFINING CO.
PHRX	   +PREMIER HORTICULTURE LTD.
PHZ	   PORT OF HOUSTON DOCK
PI         PADUCAH & ILLINOIS RAILROAD
PICK       PICKENS RAILWAY CO.
PICU       PICKFORDS REMOVALS LTD
PICW       PIC-WALSH FREIGHT CO
PICX	   *PENN IRON & COAL CO.
PICX	   *PIONEER ICE CREAM DIV., THE BORDON CORP.
PICZ	   PLYMOUTH INDUSTRY COMPLEX
PIEC       PACIFIC INTERMOUNTAIN EXPRESS
PIFX       PIFER TANK CAR COMPANY
PIGZ       TRANFAX-DIVISION OF FRESH INTERMODAL TRANSPORT, INC
PIL	   PICKERING LUMBER
PILL	   PILLSBURY COMPANY
PINX	   PINNACLE POLYMERS
PINZ	   PETERSON INDUSTRIES
PIOX	   PIONEER AMERICAS, INC. [PIONEER IRON & METAL CO.]
PIPZ	   PINEY POINT PHOSPHATES, INC.
PIR        PITTSBURGH INDUSTRIAL RAILROAD INC.
PIVX	   *PIVOTAL ENTERPRISES CORP.
PIVX	   THE ANDREWS COMPANIES, LLC
PIX	   PUBLICKER INDUSTRIES, INC.
PIZ	   PFIZER INC.
PJOX	   P. J. O'DONNELL & SONS
PJR        PORT JERSEY RAILROAD CO.
PJRL       PENN JERSEY RAIL LINES INC.
PKHP       PICKENS RAILROAD COMPANY - HONEA PATH DIVISION
PKMN       PERKIOMEN TRANSFER INC
PKRZ	   PINEVILLE KRAFT CO.
PKSX	   PETER KIEWITT SONS, INC.
PKTX	   CITIZENS GAS & COKE UTILITY
PKX	   PALMER CORP. OF LOS ANGELES
PL	   PACIFIC LUMBER
PL&W	   PL&W RAILROAD CO., INC. {PITTSBURGH, LISBON & WESTERN RAILROAD CO.]
PLA	   NILES CANYON RAILWAY [PACIFIC LOCOMOTIVE ASSOCIATION]
PLAX	   PORT OF LOS ANGELES
PLCX	   *PLASTICS DIV., ALLIED CHEMICAL CORP.
PLCX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORP. [ITEL RAIL CORP.; 
	   PULLMAN LEASING CO.]
PLCX	   PORT OF LAKE CHARLES
PLCZ	   POTLACH LUMBER CO.
PLE        *CSX TRANSPORTATION [CONRAIL; PENN CENTRAL; NEW YORK CENTRAL;
	   PITTSBURGH & LAKE ERIE RAILROAD]
PLE        *(PLW) PL&W RAILROAD CO., INC.
PLE        +YOUNGSTOWN AND SOUTHERN RAILWAY
PLEX       THE CIT GROUP/CAPITAL FINANCE INC. [PLM, INC., PLEX DIV.]
PLFX	   PIONEER LEGACY FOUNDATION
PLIX       POLYMONT PLASTICS CORPORATION (POLYSAR INC.)
PLIZ	   PELLEX INC.
PLL	   PLYMOUTH & LINCOLN
PLLU       POLYNESIA LINE LIMITED
PLLX	   *PIKE LETCHER LAND COMPANY, INC.
PLLX	   +PLYMOUTH & LINCOLN RAILROAD CORP.
PLLZ       POLYNESIA LINE LIMITED
PLM	   *PULLMAN RAILROAD CO.
PLM	   *PRODUCERS LIVESTOCK MARKETING ASSOCIATION
PLMX       THE CIT GROUP/CAPITAL FINANCE, INC. [PLM INTERNATIONAL, INC.;
	   PROFESSIONAL LEASE MANAGEMENT, INC.]
PLRK       PLYMOUTH ROCK TRANSP CORP
PLRU       PIC LEASING CORPORATION
PLRX	   *PRODUCERS PIPE LINE & REFINING CO.
PLRX	   *PITTSBURG, LISBON & WESTERN RAILWAY
PLRX       +PIC TRANS INCORPORATED
PLTX	   POTLACH FOREST PRODUCTS CORP.
PLUX	   PLUSAR EQUIPMENT CORP.
PLW        PL&W RAILROAD CO., INC. {PITTSBURGH, LISBON & WESTERN RAILROAD CO.]
PLWX	   *PL&W RAILROAD CO., INC. {PITTSBURGH, LISBON & WESTERN RAILROAD CO.]
PLWX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORP. [ITEL RAIL CORP.;
	   PULLMAN LEASING CO.]
PLXZ       RETIRED 05-27-93 ATP
PLYX	   CHAMPION INTERNATIONAL CORP. [U.S. PLYWOOD CORP.]
PM         CSX CORP. [CHESSIE SYSTEM; CHESAPEAKE & OHIO; PERE MARQUETTE RWY.]
PMAX       PMA TRANSPORTATION CORP.
PMBZ	   PUERTO RICO MARINE BEARTH
PMCK&Y	   PITTSBURGH, MCKEESPORT & YOUNGSTOWN
PMCX	   *PAPER MAKERS CHEMICAL CORP., LTD. [WESTERN PAPER MAKERS CHEMICAL CO.]
PMCX	   *PETERSON MANUFACTURING CO., INC.
PMCX       *PLATEAU MINING COMPANY
PMEX       PETROLEOS MEXICANOS
PMGX	   PACIFIC METAL, LTD.
PMIX       MOSAIC CO. [PITMAN-MOORE, INC.]
PMKY       PITTSBURG & LAKE ERIE RR. [PITTSBURG McKEESPORT & YOUGHIOGHENY]
PMLX       PRAIRIE MALT, LTD.
PMOX       PHILLIP MORRIS INCORPORATED
PMP        PARIS & MT. PLEASANT RAILROAD CO.
PMPX	   PREMIER MALT PRODUCTS CO.
PMRX	   PROGRESS METAL RECLAMATION CO.
PMSL	   TOWANDA-MONROETON SHIPPERS LIFELINE
PMTC       PACIFIC MOTOR TRUCKING CO
PMTZ       SOUTHERN PACIFIC TRANSP CO.
PMX	   PHOSPHATE MINING CO.
PMZ	   PRENTER MINE
PN	   CSX TRANSPORTATION [SEABOARD COAST LINE; PIEDMONT & NORTHERN RWY.]
PNAT       PAN ATLANTIC LINES
PNAX	   POLIMEROS NACIONALES, SA DE CV
PNCX       PRECISION NATIONAL CORPORATION
PNER       POCONO NORTHEAST RAILWAY INC (OUT OF SERVICE)
PNGX	   PEOPLES NATURAL GAS CO.
PNHX       *PUBLIC SERVICE COMPANY OF NEW HAMPSHIRE
PNHX       +GENERAL AMERICAN MARKS CO. [GATX CAPITAL CORPORATION]
PNJX	   TRINITY RAIL MANAGEMENT
PNN	   PRESCOTT & NORTHWESTERN RAILROAD CO.
PNPE	   PRECISION NATIONAL (PRECISION ELECTRIC)
PNR        PANHANDLE NORTHERN RAILROAD COMPANY
PNRX	   *PIONEER OIL & REFINING CO.
PNRX	   *U. S. ATOMIC ENERGY COMMISSION, PIUTTSBURGH NAVAL REACTORS OFFICE
PNS        PHILADELPHIA & NORFOLK STEAMSHIP
PNSX       *VECTRA TECHNOLOGIES [PACIFIC NUCLEAR SYSTEMS, INC.]
PNSX       *CHEM-NUCLEAR SYSTEMS L.L.C.
PNTX	   *PUTMAN TANK CAR CORP.
PNTX       +GREAT LAKES CHEMICAL CORP - SPECIALITY CHEMICALS [QO CHEMICALS, INC.]
PNW        PRESCOTT & NORTHWESTERN RAILROAD CO.
PNWC       PACIFIC NORTHWEST CHAPTER-NRHS INC
PNWR	   PORTLAND & WESTERN RAILROAD
PNWU       PACIFIC NORTHWEST EQUIPMENT INC.
PNWX       PACIFIC NORTHWEST SALVAGE INC.
PNX	   PORTSMOUTH NAVAL YARD
POAK       PORT OF OAKLAND RAILWAY
POBI	   PORT BIENVILLE RAILROAD
POBR	   PORT OF ROYAL SLOPE RAILROAD
POCA	   PORT OF CATOOSA TERMINAL RAILROAD (FORMERLY PORT OF CATOOSA)
POCX	   PIERCE PETROLEUM CORP. [PIERCE OIL CORP.]
POCZ	   POTASH CORP.
PODZ	   PORT OF PEND D'OREILLE
POHC	   PITTSBURGH & OHIO CENTRAL RAILROAD
POIN       POINT EXPRESS INC
POIX	   HIGHTOWER OIL & REFINING CO.
POLU       POLISH OCEAN LINES
POLX	   *PRUDENTIAL OIL CORP.
POLX	   *PREST-O-LITE CO., INC.
POLX	   +POLYONE CO.
POLZ       POLISH OCEAN LINES
POM	   PORT OF MIAMI RAILROAD
POMZ	   PORT OF MILWAUKEE
PONZ	   PORT OF NATCHEZ
POP	   PORT OF PENSACOLA
POPD	   PORT OF PORTLAND
POPX	   PENNSYLVANIA OIL PRODUCTS & REFINING CO.
POPZ	   PORT OF PASCO
POR        *RETIRED 04-12-93 ATP (339)
POR	   *POSEYVILLE & OWENSVILLE RAILROAD CO.
PORX	   *PITTSBURG OIL & REFINING CO.
PORX	   +URANIUM DISPOSITION SERVICES, LLC
POS	   PORT OF STOCKTON
POSX	   PORT OF SACRAMENTO
POSZ	   POST
POTB       PORT OF TILLAMOOK BAY RAILROAD
POTB       PORT OF TILLAMOOK BAY RAILROAD
POTX       *SUBURBAN PROPANE GAS CO., DIV. QUANTUM CHEMICAL CORP. [PARGAS, INC.]
POTX       +GENERAL AMERICAN MARKS CO. [GENERAL AMERICAN TRANSPORTATION CORP.]
POTZ	   POPE & TALBOT
POV        CSX TRANSPORTATION [PITTSBURGH & OHIO VALLEY RAILWAY COMPANY]
POVA       PEND OREILLE VALLEY RAILROAD
POVR	   PEND OREILLE VALLEY RAILROAD
POVX	   PORT OF VANCOUVER
POW	   PORT OF WILMINGTON
POWX       *POWER SILICATES, INC.
POWX	   +VININGS INDUSTRIES, INC.
POWZ	   PORT OF WILMINGTON
POX	   *PURE OIL CO. (UNION TANK CAR CO.)
POX	   *ALABAMA POWER CO.
PP	   PUBLISHERS PAPER
PP&U	   PEORIA & PEKIN UNION RAILWAY CO.
PPAX	   *POLAR PRODUCING & GASOLINE CO.
PPAX	   *PEORIA PACKING CO.
PPAX	   +PCS PHOSPHATE COMPANY
PPBD       PORT OF PALM BEACH TERMINAL
PPCX	   *PERFECT PACKED PRODUCTS CO. [PEYTON PACKING CO.] 9MATHER STOCK CAR CO.)
PPCX       *AAPRCO LIST OF PRIVATELY OWNED PASSENGER CARS & LOCOMOTIVE EQUIP.
PPCZ	   POTLACH PAPER CO.
PPG	   PITTSBURGH PLATE GLASS (OHIO)
PPGX       PPG INDUSTRIES, INC. {PITTSBURGH PLATE GLASS CO., COLUMBIA-SOUTHERN CHEMICAL DIV.]
PPGZ	   PITTSBURGH PLATE GLASS
PPHW	   PEORIA, PEORIA HEIGHTS & WESTERN RAILROAD
PPHX	   *PEORIA, PEORIA HEIGHTS & WESTERN RAILROAD
PPHX	   *NATIONAL CAR CO.
PPHX       +PCS PHOSPHATE COMPANY
PPIX       *PEARL PACKING CO. (NCCO; FRUIT GROWERS EXPRESS CO.)
PPIX	   *PACIFIC PETROCHEMICALS (ASHLAND OIL & REFINING CO.)
PPIZ	   PEPIN IRESCO, INC.
PPKX	   NORTH AMERICAN CAR CORP. [PALACE LIVE POULTRY CAR CO.]
PPLX	   *PIERCE PETROLEUM CORP. [PIERCE PIPE LINE CO.]
PPLX       +PENNSYLVANIA POWER & LIGHT CO.
PPLZ	   PENNSYLVANIA POWER & LIGHT CO.
PPNX	   PCS PHOSPHATE COMPANY
PPPX	   PEPIN PICKLING CO.
PPPZ	   PLEASANT PRAIRIE POWER PLANT
PPRR	   PARADISE & PACIFIC RAILROAD
PPRX	   *POTASH REDUCTION CO., INC.
PPRX	   +CONOCOPHILLIPS CO. [PHILLIPS PETROLEUM COMPANY]
PPSX	   *PACIFIC PORTLAND CEMENT CO.
PPSX       *PIONEER PIPE AND SUPPLY COMPANY
PPTX       PCS PHOSPHATE COMPANY
PPU        TAZEWELL & PEKIN RAILROAD [PEORIA & PEKIN UNION RAILWAY CO.]
PPWX	   PACIFIC WHOLESALE POULTRY CO.
PPX	   *PITTSBURG PROVISION & PACKING CO.
PPX	   *PIONEER PRODUCTS CO.
PQCX       (PQX) PQ CORPORATION [PHILADELPHIA QUARTZ CO.]
PQX        PQ CORPORATION [PHILADELPHIA QUARTZ CO.]
PR	   PANAMA RAILROAD
PR&P	   PORTLAND RWY. LIGHT & POWER CO., O.W.P. & MT. HOOD DIV.
PRAX	   *PREMIER AG
PRAX       +FIRST UNION RAIL [PACIFIC RAIL LEASING CORPORATION]
PRBX       *PRODUCERS & REFINERS CORP.
PRBX       +TRINITY RAIL MANAGEMENT INCORPORATED [(MCHX) TRANSCISCO LEASING CO.]
PRCX	   *PARAGON REFINING CO.
PRCX	   *PRICE & CO.
PRCX       +PRAIRE COAL LIMITED
PRCZ	   PERMAC COAL
PRDX       PACIFIC RAIL DISMANTLING SERVICES, INC.
PREM       PREMIER TRUCKING SERV CO
PRES       PRESTON TRUCKING, INC.
PREU       PRIME, INC.
PREX	   *PACIFIC REFINING CO.
PREX	   *REA EXPRESS, INC. (RAILWAY EXPRESS AGENCY, INC.)
PREX       +PIONEER RAILROAD EQUIPMENT CO., LTD.
PREZ       PRIME INCORPORATED
PRFX	   A. F. PRINGLE & CO., INC.
PRGX	   *PROGOLD, LLC
PRGX       +CARGILL INCORPORATED
PRI        PORT RAILROAD, INC.
PRIU       RETIRED 05-27-93 ATP
PRIX	   PRO RAIL INC.
PRIZ	   PRESTON INDUSTRY
PRKX	   P. & P. CAR LINE, INC. [PARK & POLLARD CO.]
PRL        EAST PENN RAILWAY [PENN EASTERN RAIL LINES INC.]
PRLX	   *PRIEBE REFRIGERATOR LINE
PRLX       *PRIVATE RAIL LIMITED
PRM	   PORTOLA RAILWAY MUSEUM
PRMC       (PRMU) PUERTO RICAN MARITIME SHIPPING AUTHORITY
PRMM       (PRMU) PUERTO RICAN MARITIME SHIPPING AUTHORITY
PRMU       PUERTO RICAN MARITIME SHIPPING AUTHORITY
PRMZ       (PRMU) PUERTO RICAN MARITIME SHIPPING AUTHORITY
PROX	   PROCOR LTD.
PRPX       *UNION TANK CAR CO. [TRANSIT CO. LTD.]
PRPX	   +PACIFIC RAILROAD PRESERVATION ASSOCIATION
PRPZ	   PROCESS PLASTICS CO.
PROX       PROCOR LIMITED
PRR	   *P & R RAIL CAR SERVICE CORP.
PRR        +NORFOLK SOUTHERN RWY. [CONRAIL; PENN CENTRAL; PENNSYLVANIA RR]
PRRX       *PENNSYLVANIA RAILROAD HISTORICAL EQUIPMENT CORPORATION
PRRX	   *POWELL RIVER RAILROAD COMPANY
PRRX	   +PENNSYLVANIA LINES LLC
PRS	   PEARL RIVER VALLEY RAILROAD CO.
PRSL       CONSOLIDATED RAIL CORP. [PENNSYLVANIA-READING SEASHORE LINES]
PRSX	   *PHOENIX REFINING DIV., CHESTNUT & SMITH CORP.
PRSX       +PROGRESS RAIL SERVICES CORPORATION {PACIFIC RAIL SERVICES}
PRT        PARR TERMINAL RAILROAD
PRTD       PORTLAND TRACTION COMPANY
PRTX	   *PORT RAILROAD
PRTX	   PEORIA RIVER TERMINAL, INC.
PRTZ	   PACKER RIVER TERMINAL
PRV        PEARL RIVER VALLEY RAILROAD CO.
PRWX	   RAILWAY ENTERTAINMENT SERVICES, INC.
PRX	   PALOMAR OIL & REFINING CORP. [PENNSYLVANIA-CONLEY TANK LINE, DIV. GATX;
	   PENNSYLVANIA REFINING CO.}
PRY        PIONEER INDUSTRIAL RAILWAY
PRYL       PORT ROYAL RAILROAD
PS         PITTSBURG & SHAWMUT RAILROAD
PSAP       PUGET SOUND & PACIFIC RAILROAD
PSAZ       PACIFIC NORTHWEST PERISHABLE SHIPPERS ASSN.,INC.
PSBU       CONTSHIP
PSBX       PACIFIC STATES RAILCAR COMPANY
PSCC	   PENNSYLVANIA & SOUTHERN RWY. LLC
PSCI	   PUBLIC SERVICE COMPANY OF INDIANA
PSCX	   *PROLERIZED STEEL CORP.
PSCX       +XCEL ENERGY [PUBLIC SERVICE COMPANY OF COLORADO]
PSCZ	   XCEL ENERGY [PUBLIC SERVICE COMPANY OF COLORADO]
PSFL       PUGET SOUND FREIGHT LINES
PSFX	   PORT OF SAN FRANCISCO
PSGX	   PUBLIC SERVICE GAS CO.
PSHX       RETIRED 08-15-91 ATP (0635) [PUGET SOUND RAILWAY HISTORICAL ASSOC.]
PSIX	   *COMMONWEALTH EDISON CO. [PUBLIC SERVICE CO OF NORTHERN ILLINOIS]
PSIX       +DUKE ENERGY INDIANA [PSI ENERGY, INC.; PUBLIC SERVICE CO. OF INDIANA]
PSL        CANADIAN NATIONAL RWY. [ILLINOIS CENTRAL RAILROAD; PEABODY SHORT LINE]
PSLL       PLYMOUTH SHORT LINE, LTD.
PSLX	   PORTSMOUTH DIV., DETROIT STEEL CORP.
PSMX	   *PENNSYLVANIA SALT MANUFACTURING CO. (SHIPPERS' CAR LINE CORP.)
PSMX       *RETIRED 05-26-92 ATP (6015) [PULLMAN STANDARD MANUFACTURING]
PSMX	   +ESCO INDUSTRIES INC., DBA PERFORMANCE SEED
PSNU       THE PACIFIC STEAM NAVIGATION COMPANY
PSOX	   *PEERLESS OIL & REFINING CO.
PSOX       *PUGET SOUND POWER & LIGHT CO.
PSOZ	   PUBLIC SERVICE OF OKLAHOMA
PSPX       CHEVRON PHILLIPS CHEMICAL CO., LP [PHILLIPS PETROLEUM CO.]
PSR        *PETALUMA & SANTS ROSA RAILROAD CO.
PSR        *PITTSBURG & SHAWMUT RAILROAD
PSR	   +BUFFALO & PITTSBURGH RAILROAD, INC.
PSRM	   PACIFIC SOUTHWEST RAILWAY MUSEUM (SAN DIEGO RAILROAD MUSEUM)
PSRX	   *PUGET SOUND REFRIGERATOR LINE
PSRX	   *PETALUMA & SANTA ROSA RAILROAD CO. (OUT OF OPERATION)
PSSX	   SNOQUALMIE VALLEY RAILROAD [PUGET SOUND SNOQUALMIE VALLEY RAILROAD]
PST        PHILADELPHIA SUBURBAN TRANSPORTATION
PSTB       PUGET SOUND TUG & BARGE (PUGET SOUND NAVAL SHIP YARD)
PSTX	   *GEORGIA-PACIFIC CORP. [PUGET SOUND PULP & TIMBER CO.]
PSTX	   +DAVID J. JOSEPH CO. (JOSEPH TRANSPORTATION INC.)
PSUX	   *PENNSYLVANIA SUGAR CO. (SHIPPERS' CAR LINE CORP.)
PSUX       *PAVERS SUPPLY CO.
PSWR	   PENNSYLVANIA SOUTHWESTERN RAILROAD INC.
PSX	   PIERCE & STEVENS CHEMICAL CORP.
PT	   *PEORIA TERMINAL CO. (CHICAGO, ROCK ISLAND & PACIFIC RWY.)
PT         +PENINSULA TERMINAL COMPANY
PTC        PLAINVIEW TERMINAL COMPANY (CODE FORMERLY USED BY PEORIA TERMINAL)
PTCX	   *POULTRY TRANSIT CO., INC.
PTCX	   *PEOPLES TRANSPORTATION CO.
PTCX       *TEXAS PETROCHEMICALS CORP. [PETRO-TEX CHEMICAL CORP.]
PTCZ	   PORT CONTINENTAL
PTDX       ABB POWER T & D COMPANY, INC.
PTEX	   *CANPOTEX
PTEX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORPORATION
PTEZ	   PROLER TERMINAL 115
PTHX	   PORT TERMINAL RAILROAD OF HOUSTON
PTIX	   PANELTECH INTERNATIONAL LLC
PTIZ       PARKWAY TRANSPORT INCORPORATED
PTLX	   *JOHN H. GRACE CO. [DUREDO CO.; NATIONAL REFINING CO.; 
	   PEERLESS TRANSIT LINE]
PTLX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORP. [ITEL RAIL CORP.;
	   PULLMAN LEASING CO.]
PTM        *(MEC) PORTLAND TERMINAL CO.
PTM        +ST RAIL SYSTEM
PTMX	   PITTSBURGH TRANSPORTATION MUSEUM SOCIETY
PTO	   PORTLAND TERMINAL (OREGON)
PTOX	   *PITTSBURGH-TEXAS OIL & GAS CO.
PTOX       +PTO RAIL, INC. [PTO INCORPORATED]
PTOZ	   PORT OF TACOMA
PTR        PORT TERMINAL RAILROAD OF SOUTH CAROLINA
PTRA       PORT TERMINAL RAILROAD ASSOCIATION
PTRC       PORTLAND TERMINAL RAILROAD COMPANY (OREGON)
PTRR       PORT TOWNSEND RAILROAD
PTRS	   PORT TERMINAL RAILROAD OF SOUTH CAROLINA (FORMER CODE)
PTRX	   PETROLITE CORP.
PTRU       SOUTH AMERICAN PETROLITE DE VENEZUELA
PTRX       PETROLITE CORPORATION
PTSC       RETIRED 07-03-91 ATP [PORT TERMINAL RAILROAD OF SOUTH CAROLINA]
PTSX	   *KEITH RAILWAY EQUIPMENT CO. [PAINTER TRANSPORTATION SERVICE]
PTSX	   *PROLERIDE TRANSPORT SYSTEM, INC.
PTSX       +PETROSOL INTERNATIONAL, INC.
PTTX	   *PENSACOLA TAR & TURPENTINE CO.
PTTX       +TTX COMPANY
PTX        GENERAL AMERICAN TRANSPORTATION CORP. [PENNSYLVANIA-CONLEY TANK LINE;
	   PENNSYLVANIA TANK CAR CO.] 
PTXX       PTS, INCORPORATED
PUBX       PUBLICKER INDUSTRIES, INC. [COMMERCIAL CREDIT CORP.]
PUCC       PORT UTILITIES COMMISSION OF CHARLESTON, SC
PUCZ	   PURE CULTURE PRODUCTS
PUD	   PUEBLO UNION DEPOT & RAILROAD COMPANY
PULL       RETIRED 05-15-92 ATP (0653)
PULS	   PULLMAN-STANDARD
PUPZ	   PUGET POWER
PUS	   PEORIA UNION STOCKYARDS COMPANY
PVAL       PANTHER VALLEY RAILROAD CORP.
PVC	   PEA VINE CORPORATION
PVCX       BHP COOPER INCO. [MAGMA METALS COMPANY; PINTO VALLEY COPPER CORP.]
PVFX       *MHC, INC., WHOLLY OWNED SUB. OF CONAGRA, INC. [PEAVEY CO.]
PVFX       *GENERAL ELECTRIC RAILCAR SERVICES CORPORATION
PVGX       *MHC, INC., WHOLLY OWNED SUB. OF CONAGRA, INC. [PEAVEY CO.]
PVGX       *GENERAL ELECTRIC RAILCAR SERVICES CORPORATION
PVOX	   PHILLIPPINE VEGETABLE OIL CORP.
PVR	   NORTHERN ALBERYA RWYS. [PEMBINA VALLEY RWY.]
PVRR	   *BNSF {BURLINGTON NORTHERN RAILROAD; SPOKANE, PORTLAND & SEATTLE RWY.; 
	   PORTLAND, VANCOUVER & VITEBSK SEAWAY RAILROAD]
PVRR       +PIONEER VALLEY RAILROAD CO.	   
PVRX	   *PLATTE VALLEY RAILROAD
PVRX	   *GENERAL AMERICAN TRANSPORTATION CORP.
PVRX	   *POOK VALLEY RAIL SYSTEM
PVS        PECOS VALLEY SOUTHERN RAILWAY CO.
PVSX       PRESSURE VESSEL SERVICE INC.
PVTC       RETIRED 05-15-92 (0034) ATP
PVTX	   PLATE VALLEY TROLLEY
PVYC       MERCHANTS DESPATCH TRANSPORTATION CORP.
PVYX       MERCHANTS DESPATCH TRANSPORTATION CORP.
PW         PROVIDENCE & WORCESTER RAILROAD CO.
PWCX       INLAND CEMENT LIMITED
PWFX	   PORT RAIL SERVICES, INC.
PWJ        *RETIRED 01-13-92 ATP (0655)
PWJ	   *PIONEER RAILROAD COMPANY, INC., WEST JERSEY RAILROAD DIV.
PWPX	   PREWAY, INC. [PRENTISS WABERS PRODUCTS CO.]
PWRR	   PIEDMONT & WESTERN RAILROAD CLUB (OLD ROCK SCHOOL RAILWAY MUSEUM)
PWRX       PACIFIC WESTERN RESIN COMPANY
PWRZ       (PW) PROVIDENCE AND WORCESTER RAILROAD CO.
PWSX	   POWER SOURCE SUPPLY, INC.
PWV        NORFOLK SOUTHERN RAILWAY COMPANY [NORFOLK & WESTERN RWY. CO.; 
	   PITTSBURGH & WEST VIRGINIA RY]
PWX	   PREWAY INC.
PWZ	   PIONEER WAREHOUSE
PX         UNION TANK CAR CO. [PRODUCTS TANK LINE]
PXCU       PHOENIX CONTAINER LINERS LTD.
PXCZ       (PXCU) PHOENIX CONTAINER LINERS LTD.
PYFX       PETROLANE GAS SERVICE INC.