R          RUTLAND RWY.
R&GV	   RAY & GILA VALLEY RAILROAD CO.
R&N	   ROME & NORTHERN RAILROAD CO.
RACN       RACCOON RIVER RAILROAD
RACX	   *RAILWAY ACCESSORIES CO.
RACX       +GENERAL ELECTRIC RAIL SERVICES CORPORATION
RADX	   RADFORD ARSENAL
RAFL       RED ARROW FREIGHT LINES, INC.
RAGX	   NORTH WESTERN REFRIGERATOR LINE, DIV. NATIONAL AMERICAN CAR CORP.
RAHX       ROHM & HAAS COMPANY
RAIX	   *UNITED STATES LEASING INTERNATIONAL, INC.
RAIX	   *RAILTRAN
RAIX       +(UCFX) UNION CARBIDE COPR., SUBSIDIARY OF DOW CHEMICAL CO.
RAL	   RED ARROW LINE
RALX	   RADNOR RAIL, LTD.
RALZ	   RALSTON PURINA COMPANY
RAMT       RAYMOND MOTOR TRANSPORT INC
RAMX	   *RAILWAY AUTOMATED MACHINERY CO.
RAMX       +RAIL MERCHANTS INTERNATIONAL [RAILAMERICA, LTD.]
RAMZ       (REAZ) RETIRED 04-06-94 ATP (ACI 2512)
RAND       RAND EXPRESS FREIGHT LINES INC
RANX	   RANDOLPH PETROLEUM CO.
RAOX       ROBERTS & OAKE, INC. (GENERAL AMERICAN TRANSPORTATION CORP.)
RAPX       RAPCO TRANSPORTATION CO.
RAPZ	   RAPCO ENERGY
RARW       RARUS RAILWAY COMPANY
RASX	   *RAIL SERVE
RASX	   +C. A. RASMUSSEN
RATL       RAMUS TRUCKING LINE INC
RATX	   RAILTEX SERVICE CO.
RAVX	   RAVENA ARSENAL
RAWR	   RARUS RAILWAY COMPANY
RAWX	   *RIVERSIDE ACID  INHIBITOR CO. [RIVERSIDE ACID WORKS]
RAWX       +PLATTE RIVER POWER AUTHORITY
RAX        RPI-AAR COOPERATIVE TEST PROGRAM
RAYX	   PECK IRON & METAL CO., INC.
RBAZ       (REAZ) RETIRED 04-06-93 ATP (ACI 2395)
RBB        BNSF [BURLINGTON NORTHERN RAILROAD CO.]
RBBN       BNSF [BURLINGTON NORTHERN RAILROAD CO.]
RBBQ       BNSF [BURLINGTON NORTHERN RAILROAD CO.; CHICAGO, BURLINGTON & QUINCEY RR CO.]
RBBW       BNSF [BURLINGTON NORTHERN RAILROAD CO.]
RBBX       *(BN) RETIRED 08-30-93 ATP [WESTERN FRUIT EXPRESS CO.; 
	   BURLINGTON REFRIGERATOR EXPRESS]
RBBX       +RINGLING BROS. AND BARNUM AND BAILEY
RBCS       BNSF [BURLINGTON NORTHERN RAILROAD CO.; COLORADO & SOUTHERN RY.]
RBCU       (PCBX) RAILBRIDGE CORPORATION
RBCX       RAIL-BRIDGE CORPORATION
RBGX	   NATIONAL OIL PRODUCTS CO.
RBHZ       *(REAZ) RETIRED 04-20-93 ATP (2489)
RBHZ	   *REBANCO HOUSE 7
RBKB       R B KIRKCONNELL BROS LTD
RBKR       RED BANK RAILROAD COMPANY (PITTSBURG & SHAWMUT RAILROAD CO.)
RBKX	   RED BANK RAILROAD CO.
RBLX       BRENT C. LEWIS
RBMF       RED BALL MOTOR FREIGHT INC
RBMN       READING BLUE MOUNTAIN & NORTHERN RAILROAD COMPANY
RBNX       FRUIT GROWERS EXPRESS CO, (NATIONAL CAR CO.)
RBOX       TTX CORPORATION [RAILBOX COMPANY]
RBPX	   MINERAL PROCESSING & MARKETING INC.
RBPZ	   REDCO BEET PLANT
RBR	   RICHMOND BELT RAILWAY
RBTD	   ROBERT DOLLAR COMPANY
RBTX	   *ROGERS BROWN TRANSPORTATION CORP.
RBTX       *RUBICON CHEMICAL COMPANY
RBW        BURLINGTON NORTHERN RAILROAD CO
RBWX       WESTERN FRUIT EXPRESS CO.
RBX	   RINGLING BROTHERS, BARNUM & BAILEY CIRCUS
RBXC       TRANS DIV ASSIGNMENT - BOX CAR POOLING
RC         CONSOLIDATED RAIL CORP. [ROSSLYN CONNECTING RR.]
RCBT	   ROARING CAMP & BIG TREES NARROW GAUGE RAILROAD
RCCX       *RELCO NEVADA CORP., RELCO TANK LINE DIV.
RCCX	   +ROANOKE CEMENT CO. LLC
RCCZ	   REISS COAL COMPANY
RCEZ       (REAZ) RETIRED 04-06-93 ATP (ACI 2339)
RCIZ	   RARITAN CENTER
RCKX	   REFINERS CAR CORP.
RCLX	   *RAILCAR CUSTOM LEASING LLC
RCLX	   +MACQUARIE RAIL, INC.
RCML       R C MOTOR LINES INC
RCMX	   *RED "C" OIL MANUFACVTURING CO.
RCMX	   *RINGGOLD COAL MINING CO.
RCMX       +SERVICES UNLIMITED [RAILROAD CAR MANAGEMENT CO.]
RCLZ       (CSXT)RETIRED 04-06-93 ATP (ACI 2340)
RCMZ	   RAWHIDE COAL MINE
RCNX       RAILCAR NEBRASKA, INC.
RCOX       UNION TANK CAR CO., LESSEE BP PRODUCTS NORTH AMERICA INC. [ARCO PRODUCTS CO.,
	   DIV OF ATLANTIC RICHFIELD COMPANY]
RCPX       SOUTHERN ILLINOIS RAILCAR CO. [RAILCAR LIMITED]
RCRR	   RED COAT ROAD & RAIL LTD.
RCRX       REAGENT CHEMICAL & RESEARCH INC
RCRY	   RARITAN CENTRAL RWY. LLC
RCRZ       (CSXT)RETIRED 04-06-93 ATP (ACI 2342)
RCSX	   *NORTH AMERICAN CAR CORP. [RAILWAY TANK CAR SERVICE, INC]
RCSX	   *RAILROAD CAR SERVICE CORP.
RCSX	   +RAILCAR SOLUTIONS, LLC
RCSZ       RAIL CONTAINER SERVICES, INC.
RCTX	   RAILWEST CANADA, INC.
RCTZ       (REAZ) RETIRED 04-06-93 ATP (ACI 2540)
RCVL       RED CLAY VALLEY RWY EQUIP & LEASING CO.
RCWX	   ROYSTER CO. [ROYSTER CHEMICAL WORKS; F. S. ROYSTER GUANO CO.]
RCWZ       UP [(REAZ) CHICAGO & NORTH WESTERN TRANS CO]
RCX	   REPUBLIC CREOSOTING CO.
RCZ	   RICHARDSON COMPANY
RDCX       REGIONAL DISPOSAL COMPANY
RDFC       RENTCO DIV. FRUEHAUF CORP.
RDG        NORFOLK SOUTHERN RAILROAD CO. [CONSOLIDATED RAIL CORP.; READING CO.]
RDIX       RAPID INDUSTRIAL PLASTICS COMPANY
RDMX       RYDER
RDMZ       TRANSAMERICA LEASING INC [(REAZ) DETROIT & MACKINAC]
RDOT	   RHODE ISLAND DEPT. OF TRANSPORTATION
RDSC       RELIABLE DELIVERY SERVICE
RDSX	   REDSTONE LEASING CORP.
RDSZ       *CSX TRANSPORTATION, INC.
RDSZ	   *R. R. DONNELLY & SONS, CO.
RDTZ       (GTW) RETIRED 04-06-93 ATP (ACI 2552)
RDUZ	   ROTOR DUMP
RDWY       ROADWAY EXPRESS, INC.
RDWZ       ROADWAY EXPRESS, INC.
REA	   RAILWAY EXPRESS AGENCY, INC.
REAL       (REAZ) TRANSAMERICA LEASING, INC.
REAU       (REAZ) TRANSAMERICA LEASING, INC.
REAZ       TRANSAMERICA LEASING, INC.
REBE       RED BALL EXPRESS
REC	   RELCO EQUIPMENT COMPANY
RECX       CENTRAL LOUISIANA ELECTRIC CO. INC.
REDX       MIRON/USA LTD.
REDZ	   *REDMOND INDUSTRY
REDZ       *REDON, INC.
REHX	   RAILCAR INTERCHANGE, INC.
RELX       (RTLX) RELCO TANK LINE INC.
REMX	   R.E.M.X. CORP.
REMZ	   RESOURCE MINE
RENE       RENNERS EXPRESS INC
RENX	   RENKERT OIL LLC
REPX	   *RESERVE PETROLEUM CO. (MID-WEST DESPATCH CAR CO.)
REPX	   *RELIABLE PACKING CO.
RERX	   READER RAILROAD
RESX	   *RESINOUS PRODUCTS & CHEMICAL CO., INC.
RESX       +RESCAR, INC.
RESZ	   RESERVE MINING COMPANY
RETX	   R. E. THORPE & CO.
RETZ	   REILLY TAR
REX        REX EXPRESS, INC. (RAILWAY EXPRESS AGENCY, INC.)
REXX	   IRESIN LLC
REZ	   RALSTON ELEVATOR
RF&P	   RICHMOND, FREDERICKSBURG & POTOMAC RR (NOW CSX TRANSPORTATION)
RFAE	   U. S. DEPT. OF ENERGY ROCKY FLATS PLANT
RFCX	   *RENTCO DIV., FRUEHAUF CORP.
RFCX       *R & F COAL CO. (RETIRED 06-17-91)
RFCX	   +ROTHSAY FARMERS CO-OPERATIVE
RFEZ       (REAZ) RETIRED 04-06-93 ATP (ACI 2348)
RFJZ       (REAZ) RETIRED 06-17-91 ATP (2465)
RFMX       CALDWELL-BAKER COMPANY {ROBERT F. MILLER]
RFP        CSX TRANSPORTATION, INC. [RICHMOND, FREDERICKSBURG & POTOMAC RR]
RFPU       CSX TRANSPORTATION, INC.
RFPX	   REPUBLIC FOOD PRODUCTS CO. (MERCHANTS DESPATCH TRANSPORTATION CORP.)
RFPZ       CSX TRANSPORTATION, INC.
RFRX	   *ROARING FORK RAILROAD HOLDING AUTHORITY
RFRX       +RICK FRANKLIN CORPORATION
RGCX	   *RIVERSIDE GAS CO.
RGCX       +RIO GRANDE CHEMICAL LTD.
RGEX       ROYAL GORGE INDUSTRIES
RGGZ	   REARDAN GRAIN GROWERS
RGHX       RING'S GAS & APPLIANCE CO
RGIX       REPUBLIC GAS & UTILITIES CORP
RGLX	   ROBERTO DE LA GARZA Y HNOS, SA
RGMW       RIO GRANDE MOTOR WAY INC
RGNX       RAILGON COMPANY
RGOX	   *RICHFIELD OIL CORP. [RIO GRANDE OIL CO.]
RGOX       *RAILGON COMPANY
RGPX	   ROYAL GAS PRODUCTS CORP.
RGRX       RIO GRANDE RAILCAR COMPANY, INC.
RGRZ       CSX TRANSPORTATION, INC.
RGS	   RIO GRANDE SOUTHERN RAILROAD
RGTU       DENVER & RIO GRANDE WESTERN
RGTX       RESIDCO
RGTZ       UP [SP] [DENVER & RIO GRANDE WESTERN]
RGW	   RIO GRANDE WESTERN RAILWAY
RGWZ       (REAZ) TRANSAMERICAN LEASING, INC.
RGX	   HIGHWAY OIL REFINING CO. [ROTARY GASOLINE CO.]
RHAX       SULPHUR SALES INC
RHBX       R.H. BOGLE CO.
RHCX	   ROESSLER & HASSLACHER CHEMICAL CO., INC.
RHHX	   ROBERT H. HASSLER, INC.
RHMZ	   RAWHIDE MINE
RHRX       RAHR MALTING COMPANY
RHSX	   CENTRAL NEW YORK CHAPTER, NATIONAL RAILWAY HISTORICAL SOCIETY
RI         ROCK ISLAND [ST. PAUL & KANSAS CITY SHORT LINE RAILROAD; DES MOINES,
	   IOWA FALLS & NORTHERN RAILROAD; CHICAGO, ROCK ISLAND & PACIFIC RAILROAD;
	   CHOCTAW, OKLAHOMA & GULF RAILROAD]
RI&G	   CHICAGO, ROCK ISLAND & GULF RWY
RIC	   ROANOKE INDUSTRIAL CENTER
RICU       RINNEN GMBH & CO KG INTERNATIONALE SPEDITION
RICX	   *REID ICE CREAM CORP.
RICX	   *RUSTLESS IRON CORP. OF AMERICA
RICX       +ROCKWELL INTERNATIONAL CORPORATION
RICZ	   RINKER CIDCO
RIG	   CHICAGO, ROCK ISLAND & GULF RWY. [CHICAGO, ROCK ISLAND & TEXAS RR;
	   CHICAGO, ROCK ISLAND & MEXICO RR]
RIIX	   REILLY INDUSTRIES, INC.
RILX       *INTERAIL, INC.
RILX       +GARVEY INTERNATIONAL INCORPORATED, GARVEY GRAIN DIVISION
RIMS       GEORGE RIMES TRUCKING CO
RIMX	   READY MIXED CONCRETE CO.
RIMT       ROCK ISLAND MOTOR TRANSIT CO
RIMX       READY MIXED CONCRETE COMPANY
RING       RINGSBY TRUCK LINES INC
RIPL       RINGSBY-PACIFIC LTD.
RIPX	   *ROCK ISLAND PETROLEUM CO.
RIPX       *ROCHESTER INDEPENDENT PACKER, INC.
RIPZ	   ROANOKE INDUSTRIAL PARK
RIRX	   *ROCK ISLAND OIL & REFINING CO. [DUNCAN OIL CO., INC.]
RIRX	   +SOUTHEASTERN INDUSTRIAL ENTERPRISES, INC.
RIS	   ROCK ISLAND SOUTHERN RWY. CO.
RISS       RISS AND CO INC
RISX	   REPUBLIC STEEL CORP. [REPUBLIC IRON & STEEL CO.]
RISZ	   RILEY SPUR
RIX	   ROBINSON & ICE
RJAX	   R. J. ALLISON CO.
RJBX	   R. J. BROWN CO.
RJCC       R. J. CORMAN RAILROAD COMPANY - CENTRAL KENTUCKY LINES
RJCK       R. J. CORMAN RAILROAD COMPANY - TENNESSEE TERMINAL LLC
RJCL       R. J. CORMAN RAILROAD COMPANY - CLEVELAND LINE
RJCM       R. J. CORMAN RAILROAD COMPANY - MEMPHIS LINE
RJCN       R. J. CORMAN RAILROAD COMPANY - ALLENTOWN LINES, INC.
RJCP       R. J. CORMAN RAILROAD COMPANY - PENNSYLVANIA LINES, INC.
RJCR       R. J. CORMAN RAILROAD COMPANY - BARDSTOWN KY LINE
RJCV       R. J. CORMAN RAILROAD COMPANY - WEST VIRGINIA LINE
RJCW       R. J. CORMAN RAILROAD COMPANY - WESTERN OHIO LINE
RLCX	   ANDY INTERNATIONAL, INC. [ANDY EQUIPMENT, INC.]
RJNX       R.H. BOGLE CO. [BOGLE INDUSTRIES]
RJOX	   RAJAH OIL & REFINING CO.
RJRX       R. J. ROESLING & CO. (SHIPPERS CAR LINE, DIV. of ACF INDUSTRIES)
RKCX       *KNOX KERSHAW INC (ROYCE KERSHAW CO., INC.)
PKCX	   +BALFOUR BEATTY RAIL, INC.
RKG        ROCKINGHAM RAILROAD CO.
RKMW       CHICAGO, ROCK ISLAND & PACIFIC RAILROAD (ROCK ISLAND), MILWAUKEE ROAD OPERATIONS
RKO	   RKO GENERAL
RKTZ       TRANSAMERICA LEASING INC [(REAZ) MISSOURI PACIFIC RAILROAD]
RL	   RUTLAND LINE, INC.
RLCZ	   ROPER LUMBER CO.
RLDX	   R & L DEVELOPMENT CO.
RLEX	   REPUBLIC LOCOMOTIVES, INC. [RELCO LOCOMOTIVES, INC.]
RLGN       RAILINK CANADA LIMITED, DBA MACKENZIE NORTHERN RAILWAY
RLGX       ROBERTO DE LA GARZA Y HNOS, SA
RLHH       RAILINK CANADA LIMITED, DBA RAILINK SOUTHERN ONTARIO
RLIX       RAIL LINK, INC.
RLK        RAILINK CANADA LIMITED, DBA RAILINK OTTAWA VALLEY
RLKX	   R. L. & S. S. KLEIN
RLMX       DAVID J. JOSEPH COMPANY (JOSEPH TRANSPORTATION INC.)
RLNZ       (CSXT) RETIRED 04-06-93 ATP (ACI 2355)
RLSX       ROBERT L. SHIPP
RLPX	   RAIL POWER SERVICES LLC
RLSZ	   REDLINE STONE
RLTX       RANDOLPH L. JOHNSTON
RLX	   RICHARDSON LUBRICATING CO.
RMAX	   *AMERICAN REFRIGERATOR TRANSIT CO.
RMAX	   +ROCKY MOUNTAIN RAIL SOCIETY
RMBX	   AMERICAN REFRIGERATOR TRANSIT CO.
RMCU       RMC (TRANCOLEASING) LTD.
RMCX	   *REID, MURDOCH, DIV. CONSOLIDATED GROCERS CORP.
RMCX	   *READE MANUFACTURING CO., INC.
RMCX       +REYNOLDS METALS COMPANY
RMCZ       *(REAZ) RETIRED 04-06-93 ATP (ACI 2356)
RMCZ	   *RINKER MATERIALS CORP.
RMDX       (MLCX) AMERICAN REFRIGERATOR TRANSIT CO.
RMGX       THE ANDERSONS-RAIL GROUP [RAILCAR LIMITED]
RMIU       MI ENVIRONMENTAL SERVICES
RMIX       READY MIXED CONCRETE CO.
RMJX	   RIECK-MCJUNKIN DAIRY CO.
RMLU       ROYAL MAIL LINES LIMITED
RMMX       THE ANDERSONS-RAIL GROUP [(RMGX) RAILCAR LIMITED]
RMNZ       CSX TRANSPORTATION, INC.
RMPX	   PROGRESS RAIL SERVICES CORP. [RAILCAR, LTD.]
RMPZ	   *READY MIX PLANT
RMPZ       *TRANSAMERICA LEASING INC [(REAZ) MISSOURI PACIFIC RAILROAD]
RMRR       ROCKY MOUNTAIN RAILCAR & RAILROAD, INC
RMRX	   ROCKY MOUNTAIN RAILTOURS
RMS        RESERVED JJM
RMSX       *PANDROL JACKSON, INC
RMSX	   +HARSCO TRACK TECHNOLOGIES 
RMX	   *ROWENA MATHIS TANK LINE [WARREN TANK CAR CO.]
RMX        *READY MIXED CONCRETE CO
RMZ	   ROCHELLE MINE
RNCX	   NORTH CAROLINA DEPT. OF TRANSPORTATION, RAIL DIV.
RNDX       AMERICAN RAILCAR LEASING, INC. [ACF INDUSTRIES INC. AMCAR DIV.]
RNGX	   RURAL NATURAL GAS CO.
RNRH       ROANOKE CHAPTER-NRHS INC
RNRX	   READING & NORTHERN RAILROAD SYSTEMS
RNSX	   *RAUSCH NAVAL STORES CO., INC.
RNSX	   +RAILRUNNER N.A., INC.
RNWX	   ALAN WOOD STEEL CO. [RAINEY-WOOD COKE CO.]
RNWZ       (NS) RETIRED 04-06-93 ATP
ROAD       ROAD COMMERCE CORPORATION
ROAR       ROAD AND RAIL TRUCKING COMPANY
ROBZ       ROBCO TRANSPORTATION, INC.
ROCK       CHICAGO, ROCK ISLAND & PACIFIC RAILROAD (ROCK ISLAND)
ROCX	   *ROCK ISLAND IMPROVEMENT COMPANY (ROCK ISLAND)
ROCX	   +ROCKY MOUNTAIN TRANSPORTATION SERVICES
ROEZ       ROEHL TRANSPORT INCORPORATED
ROFL       ROCKET FREIGHT LINES
ROIX       SHINTECH INC
ROKX	   *ALPHA CRUSHED STONE, INC.
ROKX	   +CAROLINA POWER & LIGHT CO. DBA PROGRESS ENERGY, INC.
ROLU       RO-LO PACIFIC LINE
ROLX	   *ROYAL MANUFACTURING CO. OF DUQUESNE
ROLX	   *ROBSON LEATHER CO., LTD.
ROLX	   +EMPIRE RAILCAR CORP.
ROMX	   ROY O. MARTIN LUMBER CO., INC.
ROPX       RAIL OPERATORS, INC.
ROR        FORMERLY ROCKTON & RION RAILROAD
RORX	   *RADIO OIL REFINERIES, LTD.
RORX	   +RED OAK RAIL TRANSPORT, LLC
RORZ	   ROBINSON RUN
ROST	   ROBLIN STEEL
ROT	   RAIL OR TRAIL CORP.
RPTX	   *REPUBLIC OIL CO.
ROTX	   *PENNSYLVANIA-CONLEY TANK LINE, DIV. GENERAL AMERICAN TRANSPORTATION CORP.
ROX	   ATLANTIC RICHFIELD CO. [RICHFIELD OIL CORP.]
ROXX	   ROCKY MOUNTIAN RECYCLING, INC.
ROYU       ROYAL NETHERLANDS
ROYX       *TCL INC.
ROYX	   *CHARTRAND'S TANK CAR SERVICE, INC.
RPAX       RHODIA, INC. [(RPBX) RHONE-POULENC BASIC CHEMICALS COMPANY]
RPAZ	   RAILROAD PROPERTIES ASSOCIATES
RPBX       *RHONE-POULENC BASIC CHEMICALS COMPANY
RPBX	   +RHODIA, INC.
RPCX	   *ROBESON PROCESS CO.
RPCX       *RALSTON PURINA CO.
RPCX	   +RAILROAD PASSENGER CAR NUMBERING BUREAU, INC.
RPCZ	   RALSTON PROTEIN CO,
RPDX	   ROCKFORD PARK DISTRICT
RPHX       NATIONAL CAR CO.
RPIX       RHONE-POULENC INCORPORATED
RPIZ	   ROPER PUMP, INC.
RPMZ       (REAZ) TRANSAMERICA LEASING, INC.
RPOX	   REFINERY PRODUCTS CO., DIV. QUVOE CHEMICAL INDUSTRIES, INC.
RPPX	   *RESOLUTION PERFORMANCE PRODUCTS LLC
RPPX	   +HEXION SPECIALTY CHEMICALS, INC.
RPRC	   RICHMOND PACIFIC RAILROAD CORP.
RPRK       RAILCAR-PARKER INC.
RPRX       RATH PACKING CO. (NACCO [MATHER STOCK CAR CO.])
RPS        RAILROAD PUBLICATION SERVICES
RPS        ROADWAY PACKAGE SYSTEM, INC.
RPSX       *RAIL PASSENGER SERVICE, INC.
RPSX	   +SIERRA MADRE EXPRESS, INC.
RPWZ       (REAZ) RETIRED 04-06-93 ATP(ACI2492)
RPX	   SHELL OIL CO. [ROXANA PETROLEUM CORP.]
RQAX	   RAILQUEST AMERICA, INC.
RR         CONSOLIDATED RAIL CORP. [RARITAN RIVER RR]
RRAR       UMLER TEST ROAD NO.13
RRB        RAMPART RANGE CORPORATION
RRBX       RAMPART RANGE CORPORATION
RRC	   REDMONT RAILWAY COMPANY
RRCI       REDMONT RAILWAY COMPANY
RRCO       ROCHELLE RAILROAD COMPANY
RRCX	   *REGENT REFINING (CANADA) LTD.
RRCX       +RADER RAILCAR, INC.
RRD	   ADOLPH COORS COMPANY
RREX       *REX RAILWAYS INC.
RREX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORPORATION [ITEL RAIL CORP.]
RRFZ       (CSXT) RETIRED 04-06-93 ATP
RRGX	   RANGER REFINING & PIPE LINE CO.
RRGZ       (REAZ) RETIRED 04-06-93 ATP (ACI 2345)
RRIX       RADER RAILCAR II INCORPORATED
RRLX       *RAILROAD RESOURCES INC.
RRLX	   +RAIL LOGISTICS, LC
RRMX	   RRM PROPERTIES LTD., CALIFORNIA LP
RRP	   *RAILROAD PASSENGER CAR SERVICE
RRP        *RETIRED 05-15-92 ATP (0938)
RRPX	   *RANGER REFINING & PIPE LINE CO.
RRPX	   +RR POWER LEASING LLC
RRRR       ROCK & RAIL INCORPORATED
RRRX	   *RED RIVER REFINING CO., INC.
RRRX       +REX LEASING, INC. [GENERAL ELECTRIC RAILCAR SERVICES CORP.; 
	   ITEL RAIL CORP.]
RRTX       *(TTX) UMLER TEST ROAD NO.14
RRTX	   +RAILROAD TECHNOLOGY CORP.
RRVW       RED RIVER VALLEY & WESTERN RAILROAD CO.
RS         ROBERVAL & SAGUENAY RAILWAY COMPANY
RS&P	   ROSCOE, SNYDER & PACIFIC RWY.
RSA	   REPUBLIC STEEL CO.(ALABAMA)
RSB        ROCHESTER SUBWAY
RSCX	   *RALSTON STEEL CAR CO.
RSCX       *REPUBLIC STEEL CO.
RSCX	   *RESCAR
RSCZ       *(CSXT) RETIRED 04-06-93 ATP (ACI 2389)
RSCZ	   *RYERSON STEEL CO.
RSEX	   RIVERSIDE CHEMICAL CO.
RSFZ       TRANSAMERICA LEASING INC [(REAZ) ATCHISON, TOPEKA & SANTA FE]
RSGX       (MDT) MERCHANTS DESPATCH TRANSPORTATION CORP.
RSHX	   ROSHE' LLC
RSIX	   *REID SUPPLY CO.
RSIX	   *RAIL SWITCHING, LLC
RSIZ       RAIL SERVICES, INC.
RSLX	   *RSL CORPORATION
RSLX	   *RESOLUTION PERFORMANCE PRODUCTS [SHELL EPOXY RESINS]
RSLX	   +HEXION SPECIALTY CHEMICALS, INC.
RSM        RAILROAD SWITCHING SERVICE OF MISSOURI, INC.
RSNR       RED SPRINGS & NORTHERN RAILROAD CO.
RSNX	   RAILRUNNER N.A., INC.
RSNY	   REPUBLIC STEEL (NEW YORK)
PSO	   REPUBLIC STEEL (OHIO)
RSOR	   RICEBORO SOUTHERN RAILWAY
RSOX	   *RESOLUTION PERFORMANCE PRODUCTS [SHELL EPOXY RESINS] 
RSOX	   +GENERAL ELECTRIC RAIL SERVICES CORP.)
RSP        ROSCOE, SNYDER & PACIFIC RAILWAY CO.
RSPX       (NATX) GEN. ELECTRIC RAILCAR SERVICES CORP. [ITEL RAIL CORP.; EVANS
	   RAILCAR LEASING CO.; U.S. RAILWAY LEASING CO.; RSP CAR CO.]
RSPZ       TRANSAMERICA LEASING INC [(REAZ) SOUTHERN PACIFIC TRANSP CO]
RSR        ROCHESTER & SOUTHERN RAILROAD, INC.
RSRU       NORFOLK SOUTHERN RAILWAY COMPANY
RSRX       *REVERE SUGAR REFINERY
RSRX	   *RIMROCK SCENIC RAIL TOURS
RSRZ       (NS) RETIRED 04-06-93 ATP
RSS	   *ROCHESTER SUBWAY
RSS        +ROCKDALE, SANDOW & SOUTHERN RAILROAD CO.
RSSX	   *RAIL SWITCHING SERVICE, INC.
RSSX	   +RAILSERVE, INC.
RSTX       RSTX INC. [RSP MOTOR TRANSPORT CO.]
RSUX       RILEY STOKER CORP.
RSVX	   RAILSERV FUNDING CORP. (RAILSERV MANAGEMENT CORP.)
RSWZ       TRANSAMERICA LEASING INC [(REAZ) ST. LOUIS SOUTHWESTERN]
RSX	   A. M. RICHTER SONS CO.
RSYX       REFINED SUGARS INC.
RT         *RIVER TERMINAL RAILWAY COMPANY
RT	   +ISG CLEVELAND WORKS RWY. CO., DBA CLEVELAND WORKS RWY. CO.
RTA        REGIONAL TRANSPORTATION AUTHORITY (NOT AN OPERATING RAILROAD)
RTAX	   RENFE TALGO OF AMERICA, INC.
RTCX       (UTCX) UNION TANK CAR CO [REPUBLIC TANK CAR CO.]
RTDZ	   REGIONAL TRANSPORTATION DISTRICT (DENVER)
RTEX	   *ROSMAN TANNING EXTRACT CO.
RTEX	   *REESE ENTERPRISES, INC. [REESE TANK CAR LEASING CORP.]
RTEX       +RAIL TRUSTS EQUIPMENT INCORPORATED
RTI	   RAIL TOURS, INC.
RTIX       RTI-RAILROAD SERVICES [RAIL EQUIPMENT & TRANSPORTATION, INC.}
RTLX	   *ROBY TANK LINE
RTLX	   *AMERICAN MAIZE PRODUCTS CO.
RTLX       +RELCO NEVADA CORP., RELCO TANK LINE DIV.
RTM	   RAILWAY TRANSFER COMPANY OF MINNEAPOLIS
RTMX       (NATX) GENERAL ELECTRIC RAIL SERVICES CORP. [RICHMOND LEASING CO.;
	   MARATHON LEASING CO.]
RTMZ       (REAZ) TRANSAMERICA LEASING, INC.
RTOZ       (REAZ) RETIRED 04-06-93 ATP (ACI 2490)
RTPX       *SAVAGE-TOLK ENERGY SERVICES [(WCSX) WHEELABRATOR COAL SERVICES CO.] RTPX	   +GENERAL ELECTRIC RAIL SERVICES CORP.
RTRC	   RICHMOND TERMINAL RAILWAY CO.
RTRU       ROAD TRAILER RENTALS INCORPORATED
RTRX	   *E. I. DU PONT DE NEMOURS & CO., INC.
RTRX	   *RAILTOWN 1897 RAILROAD
RTRX       +ROCKY MOUNTAIN TRANSPORTATION SERVICES
RTRZ       ROAD TRAILER RENTALS LIMITED
RTSR	   RAIL TRANSPORTATION SERVICES, INC.
RTSX       RAIL TRANSPORTATION SERVICES, INC.
RTTX	   *RAPID TRANSIT TANK CAR LINE
RTTX       +TTX COMPANY
RTTZ       UP [(REAZ) RETIRED 04-06-93 ATP (ACI 2384)]
RUDX       RUDDY TANK CAR COMPANY
RUSX	   *RESINERA URUAPAN, SA
RUSX       +FIRST UNION RAIL [USL CAPITAL RAIL SERVICES; RAIL-U.S. LEASING, INC.]
RUT        (VTR) VERMONT RAILWAY, INC. [RUTLAND RAILROAD]
RUTX	   PAN-AM SOUTHERN CORP. [ROOT PETROLEUM]
RUX	   RUBEROID CO.
RV         RAHWAY VALLEY RAILROAD CO.
RVCX	   RICHTER VINEGAR CORPORATION
RVIX	   RAIL VENTURE
RVLX	   REINHARDT VINEGAR
RVLZ       (REAZ) TRANSAMERICA LEASING, INC.
RVPR	   RIVERPORT RAILROAD, LLC
RVPZ	   RUSSETT VALLEY PRODUCE
RVRR       RIO VALLEY RAILROAD, INC (OUT OF EXISTENCE)
RVSC       RIO VALLEY SWITCHING COMPANY
RVX	   ROSSVILLE COMMERCIAL ALCOHOL CORP. [ROSSVILLE CO.]
RWBX       PETROLEUM FUELS COMPANY
RWCX	   *ROMA WINE CO.
RWCX       +RWC, INC.
RWMX       RAILWAY MANAGEMENT, INC.
RWOX	   RIVERSIDE WESTERN OIL CO.
RWSX       GEORGIA POWER - SCHERER ELECTRIC GENERATING FACILITY
RWTX       RAILWEST US INCORPORATED
RWXC       R W SERVICE SYSTEM INC
RX	   OKLAHOMA TANK CAR CO.
RXXZ       TRANSAMERICA LEASING INC [(REAZ) RETIRED 04-06-93 ATP (ACI 2374)]
RY	   RAHWAY VALLEY COMPANY
RYAN	   RYAN INDUSTRIES
RYCU       DE RYCKE VLOEITRANSPORT B.V.
RYDE       RETIRED 11-02-93 ATP
RYDR       RYDER TRUCK LINES INC.
RYFZ	   RYDMAN & FOX INC.
RYNX	   RYAN INDUSTRIES