S&L	   *SYDNEY & LOUISBURG RWY.
S&L	   *CUMBERLAND RWY.
S&NW	   SAVANNAH & ATLANTA RWY. [SAVANNAH & NORTHWESTERN RWY.]
S&NY	   SUSQUEHANNA & NEW YORK RAILROAD CO.
S&T	   SHEFFIELD & TIONESTA RWY.
S&W        NEW YORK, SUSQUEHANNA & WESTERN RR
SA         NORFOLK SOUTHERN [SOUTHERN; CENTRAL OF GEORGIA; SAVANNAH & ATLANTA RY]
SAA	   SAN ANTONIO & ARANSAS PASS RWY. CO.
SAAP	   SAN ANTONIO & ARANSAS PASS RWY. CO. (SOUTHERN PACIFIC LINES IN 
	   TEXAS & LOUISIANA)
SABX	   *CONTINENTAL CAN CO. [SOUTHERN ADVANCE BAG & PAPER CO.]
SABX	   *SHAW AIR FORCE BASE
SABX	   +HARINAS, SA DE CV
SACF       SALT CREEK FREIGHTWAYS
SACX       *PPG INDUSTRIES [PITTSBURGH PLATE GLASS CO.; COLUMBIA - SOUTHERN
	   CHEMICAL CO.; SOUTHERN ALKALI CORP.]
SACX	   *SANTA CLARITA RAILWAY
SACZ	   SANTEE COOPER
SAFX       SAFETY-KLEEN CORPORATION
SAFZ	   SAVANNAH FOOD
SAGT       SAGINAW TRANSFER CO INC
SAGX	   SMITH AGRICULTURAL CHEMICAL CO.
SAGZ	   SAGINAW MILL
SAIA       SAIA MOTOR FREIGHT LINE INC
SAIZ	   SEALED AIR INC.
SAL        CSX TRANSPORTATION, INC. [SEABOARD AIR LINE RAILROAD]
SALX	   GENERAL AMERICAN MARKS CO.
SALZ	   SALEM COUNTY
SAME       SCOTT AMBULANCE SERVICE
SAMU       SOUTH AFRICAN MARINE CORP.
SAMX       CARGILL, INC. (SEABOARD ALLIED MILLING DEPT.)
SAMZ	   SAHARA MINE
SAN        SANDERSVILLE RAILROAD COMPANY
SANU       SAMBAND ISLENZKRA SAMVINNUFELAG
SANX       SAN ANGELO TANK CAR LINE
SANZ	   SANGAMON INDUSTRIAL
SAPT	   SAVANNAH PORT TERMINAL RAILROAD
SAPX	   ST. ANSGAR PRODUCE CO.
SAPZ	   SAND PLANT
SAQX	   SOUTHERN AGRICULTURAL TANK LINE (SOUTHERN AGRICULTURAL CHEMICAL CORP.)
SAR	   CANADIAN NATUIONAL RWYS. [SAVAGE ALBERTA RWY., INC.]
SARC	   SOUTHERN APPALACHIAN RAILROAD CO.
SARX       *VENDOME TANK CAR CO. [SALYER REFINING CO.]
SARX	   +SOUTHERN APPALACHIA RAILWAY MUSEUM
SARZ	   SARGENT CORP.
SASX	   *SPUTHERN ACID & SULPHUR CO., INC.
SASX	   *OLIN MATHIESON CHEMICAL CORP. [MATHIESON CHEMICAL CORP.]
SASX	   *CONTINENTAL TANK CAR CORP. [SUBURBAN FUEL TANK CAR CO.]
SATS       SOUTH ATLANTIC STEAMSHIP CO.
SATX	   *MATHIESON CHEMICAL CORP. [STANDARD WHOLESALE PHOSPHATE & 
	   ACID WORKS, INC.; STANDARD ACID WORKS, INC.]
SATX       +CITY PUBLIC SERVICE BOARD OF SAN ANTONIO TEXAS
SAUD       SAUDI NATIONAL LINES
SAUX       SAUVAGE GAS CO.
SAVX	   *ATLANTIC CREOSOTING CO., INC.
SAVX       +GEORGIA POWER CO. [SAVANNAH ELECTRIC & POWER COMPANY]
SAVZ	   SAVAGE COAL
SAW	   SOUTH PLAINS SWITCHING LTD. CO.
SAWU       SWEDISH ATLANTIC-WILSHELSEN LINE
SAWX       SAWCO, INC. [SAWYER GAS OF JACKSONVILLE, INC.}
SAX	   SIMMONS OIL CORP.
SAZX       SAZ TRANSPORTATION CORPORATION
SB         SOUTH BUFFALO RAILWAY CO.
SB&M	   ST. LOUIS, BROWNSVILLE & MEXICO RWY.
SB&R	   SAN BENITO & RIO GRANDE VALLEY RWY. CO.
SBAX	   SOUTHLAND GASOLINE CO.
SBAZ	   SAN BERNARDINO AREA GOVERNMENT
SBC        FERROCARRILES NACIONALES DE MEXICO (FERROCARRIL SONORA 
	   BAJA CALIFORNIA)
SBCX	   *SEABOARD CHEMICAL CO.
SBCX	   *SAN BENITO CO., INC. [STOKLEY BROTHERS & CO., INC.]
SBCX	   *NORTH AMERICAN CAR CORP. [ARMOUR CAR LINES]
SBD        CSX TRANSPORTATION, INC. [SEABOARD SYSTEM RR]
SBDM       SEABOARD MARINE LTD.
SBDZ       CSX TRANSPORTATION, INC. [SEABOARD SYSTEM RR]
SBEX	   SAN BERNARDINO RAILWAY HISTORICAL SOCIETY
SBFX	   SHAPIRO BROTHERS, INC.
SBGU       MARINE TRANSPORTATION SVCS., SEA-BARGE GROUP, INC.
SBGX       *RETIRED 05-05-92 (1704) ATP [SCOULAR - BISHOP GRAIN CO.]
SBGX	   *INDUSTRY FINANCIAL CORP. [INDUSTRY LEASING, INC.; TRANSPORT 
	   LEASING CORP.; NYTCO LEASING, INC.]
SBHX	   SALT BRANCH HISTORICAL RAILROAD, INC.
SBIX	   *STOKLEY BROTHERS & CO.
SBIX	   *STANDARD BRANDS INC.
SBK        SOUTH BROOKLYN RAILWAY COMPANY
SBKU       SHINKO PANTEC COMPANY, LTD.
SBLN       STERLING BELT LINE RAILWAY
SBLX	   *STANDARD BRANDS, LTD.
SBLX       +SUNBELT/CHLOR/ALKALI PARTNERSHIP
SBM        UP [MISSOURI PACIFIC] [ST. LOUIS, BROWNSVILLE & MEXICO RY]
SBNX	   SYRACUSE BINGHAMTON & NEW YORK RAILROAD
SBOX	   SHERWOOD BROTHERS, INC.
SBPX	   *KOPPERS CO. [SEABOARD BY-PRODUCT COKE CO.]
SBPX	   +SPIFFMAN, LLC
SBR        UP [MISSOURI PACIFIC] [SAN BENITO & RIO GRANDE VALLEY RY]
SBRR       STOURBRIDGE RAILROAD COMPANY
SBRX	   *SILVER BEND RAIL SYSTEM
SBRX	   +SAN BERNARDINO RAILROAD HISTORICAL SOCIETY
SBRZ	   STROHS BREWERY
SBS        LAKE STATE RAILWAY COMPANY [SAGINAW BAY SOUTHERN RY]	
SBSX	   *SCHAFFNER BROS. CO,
SBSX	   *SHINE BROTHERS SPUR
SBV	   SOUTH BRANCH VALLEY RAILROAD
SBVR       SOUTH BRANCH VALLEY RAIL ROAD
SC	   *BOSTON & MAINE RAILROAD [SULLIVAN COUNTY RAILROAD]
SC	   *SUMPTER & CHOCTAW RAILWAY
SC         *RETIRED 04-22-93 ATP
SCAL       SCANDANAVIAN-AMERICAN LINES
SCAX	   *SHELL CANADA LTD. (UNION TANK CAR CO.)
SCAX       *SOUTHERN CALIFORNIA REGIONAL RAIL AUTHORITY
SCAZ       ASSIGNED FOR ATP
SCBG       SANTA CRUZ, BIG TREES & PACIFIC RAILWAY
SCBX	   *SHELL OIL CO. OF BRITISH COLUMBIA, LTD.
SCBX       +STANDBRIDGE COLOR CORPORATION
SCCT	   SANTA CLARA COUNTY TRANSIT DISTRICT
SCCX       *(SOEX) SHELL OIL COMPANY
SCCX	   *SANFORD CHEMICAL CO.
SCCZ	   SCHOENFELD CO.
SCDX	   SWIFT CANADIAN CO., LTD.
SCEX	   *STANDARD TANK CAR CO.
SCEX       +SOUTHERN CALIFORNIA EDISON CO.
SCEZ	   SCRANTON EQUITY
SCFE       SOUTH CENTRAL FLORIDA EXPRESS (BRANDYWINE VALLEY RR CO./
	   SOUTH CENTRAL FLORIDA RR)
SCFL       SOUTHERN CALIF FRT LINES
SCFS       STRAITS CAR FERRY SERVICE CORP.
SCGX	   *STANDARD CARBON CO.
SCGX       *EADES COMMODITIES COMPANY [SCHULER GRAIN CO.] 
SCGX	   +GENERAL ELECTRIC RAIL SERVICES CORP.
SCHE       SCHUSTERS EXPRESS INC
SCHI	   SCHNITZER INDUSTRIES
SCHX       INNOPHOS, INC. [RHODIA, INC. ; (RPBX) RHONE-POULENC BASIC CHEMICALS
	   COMPANY; STAUFFER CHEMICAL CO.]
SCHZ       RETIRED 05-03-93 ATP
SCIC       SEA CONTAINERS
SCIH	   ISG SOUTH CHICAGO & INDIANA HARBOR RWY. CO., DBA SOUTH CHICAGO &
	   INDIANA HARBOR RWY. CO.
SCIU       SEA CONTAINERS
SCIX	   *SAMUEL CABOT INC
SCIX	   *SUNRISE COOPERATIVE, INC.
SCIX	   *SKEENA CELLULOSE, INC. 
SCIX       +(NATX) GENERAL ELECTRIC RAIL SERVICES CORPORATION
SCIZ	   SOLO CUP INDUSTRIES
SCJX	   *SEDA-COG JOINT RAIL AUTHORITY
SCJX       +CHEVRON PHILLIPS CHEMICAL CO. [CHEVRON U.S.A. INC.; GULF OIL
	   PRODUCTS CO.; WARREN PETROLEUM CORP.; SPENCER CHEMICAL CO.]
SCK	   SOUTH CENTRAL ARKANSAS RAILWAY
SCKX	   *SHORT CREEK COAL CO.
SCKX	   *STANDARD CHLORINE CHEMICAL CO.
SCKX       +NORTHERN COAL TRANSPORTATION CO. [SPRING CREEK COAL CO.]
SCL        CSX TRANSPORTATION, INC. [SEABOARD COAST LINE RR.]
SCLU       SEA CONTAINERS INC
SCLX       NEXEN CHEMICAL CANADA LP [CANADIANOXY INDUSTRIAL CHEMICALS LP; 
	   PPG INDUSTRIES CANADA, LTD., STANCHEM DIV.; STANDARD CHEMICAL, LTD.]
SCLZ       CSX TRANSPORTATION, INC.
SCM        RETIRED 04-20-92 (0687) ATP [STROUDS CREEK & MUDDLETY RR]
SCMX	   *SOUTH CAROLINA RAILROAD MUSEUM
SCMX       +(SOEX) SHELL OIL COMPANY
SCNX	   *SOUTHERN CARBON CO.
SCNX	   *COLUMBIAN GASOLINE CORP. (GENERAL AMERICAN TRANSPORTATION CORP.)
SCNX	   +SOUTH CAROLINA ELECTRIC & GAS CO.
SCNY       RETIRED 04-22-93 ATP
SCNZ       SHIPPING CORP. OF NEW ZEALAND (IN-HOUSE ASSGNMT)
SCOX	   *SOUTHERN COTTON OIL CO.
SCOX	   *SHIPPERS' CAR LINE, INC. [SCO TANK LINE, INC.]
SCOX       *SCOULAR CO. [SCOULAR BISHOP GRAIN COMPANY]
SCOZ       *CRAB ORCHARD & EGYPTIAN RAILROAD
SCOZ	   *SPROUSE CREEK COAL CO.
SCPB	   SOUTH CAROLINA PUBLIC RAILWAYS COMMISSION
SCPU       (SCXU) ALNERY NO. 954 LIMITED (U.K.)
SCPX	   *SUMMIT COUNTY PORT AUTHORITY
SCPX       +(SOEX) SHELL OIL COMPANY
SCPZ	   SPROUSE CREEK PROCESS
SCR	   SYDNEY COAL RAILWAY
SCRF       SOUTH CAROLINA CENTRAL RAILROAD CO., INC.
SCRT	   SACRAMENTO COUNTY REGIONAL TRANSIT DISTRICT
SCRW	   SEAWAY COMMERCIAL RAILWAY
SCRX	   *SUSQUEHANNA CHEMICAL CORP.
SCRX       *SANTA CLARITA RAILWAY, DBA JAMES CLARK & COMPANY
SCRX	   *SCHUYLKILL COUNTY RAIL AUTHORITY
SCRX	   +SOUTH CAROLINA PUBLIC RAILWAYS
SCRZ	   SQUAW CREEK COAL COMPANY
SCS	   SQUAW CREEK SOUTHERN RAILROAD
SCST       SEABOARD TRANSPORTATION COMPANY {SEABOARD COAST LINE RAILROAD}
SCSX	   *SILVER CREEK & STEPHENSON RAILROAD
SCSX       *GEORGIA POWER (SOUTHERN COMPANY SERVICES)
SCSX	   +THE CIT GROUP/CAPITAL FINANCE, INC.
SCT	   *SOUTH CENTRAL TENNESSEE RAILROAD 
SCT        +SIOUX CITY TERMINAL RAILWAY
SCTR       SCTRR, LLC [SOUTH CENTRAL TENNESSEE RAILROAD CORPORATION]
SCTU       SHIRLSTAR CONTAINER TRANSPORT LTD.
SCTX	   STEEL CITIES CHEMICAL CO.
SCU        RETIRED 04-22-93 ATP
SCVU       SCVU
SCWX       SOUTH CAROLINA PUBLIC SERVICES AUTHORITY
SCWZ       SEA CONTAINERS
SCX	   SHASTA WATER CO.
SCXA	   SOUTH CENTRAL TEXAS RAILROAD, INC.
SCXF       SOUTH CENTRAL FLORIDA EXPRESS
SCXN       SCOTT'S EXPRESS INC.
SCXU       ALNERY NO. 954 LIMITED (U.K.)
SCXY       ST. CROIX VALLEY RAILROAD COMPANY
SCY	   SEAVIEW COMPANY
SCYX	   *FARMERS COOPERATIVE ASSOCIATION OF YORK, NEBRASKA
SCYX       +FIRST UNION RAIL [(RUSX) USL CAPITAL RAIL SERVICES]
SCYZ       SEA CONTAINERS
SCZ	   SWIFT & CO.
SCZU       YORKSHIRE MARINE CONTAINERS
SDA	   SAN DIEGO & ARIZONA RAILWAY
SDAC	   SUSQUEHANNA ECONOMIC DEVELOPMENT ADMINISTRATIVE COUNCIL OF GOVERNMENT
SDAE       SAN DIEGO & ARIZONA EASTERN TRANSPORTATION CO. [SAN DIEGO & ARIZONA
	   EASTERN RY]
SDAX	   PACIFIC SOUTHWEST RAILWAY MUSEUM ASSOC., DBA SAN DIEGO & ARIZONA RWY
SDBB	   SOMERSET TERMINAL RAILROAD CO.
SDCX	   *STANDARD DISTILLING & DISTRIBUTING CO.
SDCX	   *SOUTHERN DYESTUFF CORP.
SDCX	   *BORDON CHEMICAL DIV. BORDON, INC. [SMITH-DOUGLAS CO. INC.]
SDCX       *RETIRED 04-26-94 ATP [AMAX CHEMICAL CORP.]
SDCX       +CONSOLIDATED MINERALS INC. FEED SUPPLEMENT DIV.
SDDZ	   SANDUSKY DOCK
SDER	   SAN DIEGO ELECTRIC RAILWAY
SDEX       SAVAGE-HARRINGTON ENERGY [SWINDELL-DRESSLER ENERGY SUPPLY CO.]
SDIT	   SAN DIEGO & IMPERIAL VALLEY RWY. CO.
SDIV	   SAN DIEGO & IMPERIAL VALLEY RAILROAD (EXPIRED)
SDIX	   *SMITH-DOUGLAS CO., INC.
SDIX	   *SOUTH DAKOTA & IOWA RAILROAD
SDIX	   +STEEL DYNAMICS, INC.
SDIY       SAN DIEGO & IMPERIAL VALLEY RAILROAD CO.,INC.
SDMX	   D. M. SEARS CO., INC.
SDNR	   SAN DIEGO NORTHERN RAILWAY
SDNX	   NORTH COUNTY TRANSIT DISTRICT, DBA SAN DIEGO NORTHERN RAILWAY
SDPX       SOUTH DAKOTA SOYBEAN PROCESSORS
SDRR	   SOUTH DAKOTA RAILROAD AUTHORITY
SDRX	   SINCLAIR REFINING CO. (UNION TANK CAR CO.)
SDRX	   CENTRAL PUGET SOUND REGIONAL TRANSIT AUTHORITY (SEATTLE)
SDSU       SOO LINE RAILROAD
SDTI	   SAN DIEGO TROLLEY, INC.
SDTZ       (GTW) RETIRED 10-19-93 ATP
SDWX       *SOUTHDOWN, INC.
SDWX	   +CEMEX, INC.
SDWZ	   SOUTH DAKOTA WHEAT GROWERS
SDX	   SQUIRE DINGEE CO.
SE         *FERROCARRILES UNIDOS DEL SURESTE
SE         +SEMO PORT RAILROAD INCORPORATED
SE&W	   ST. LOUIS, EL RENO & WESTERN RWY. CO.
SEAC       SEALAND SERVICE, INC.
SEAU       SEALAND SERVICE INC
SEAX	   SEAHOURSE FUELS, INC.
SECG       SILVER EAGLE CO
SECO	   SEWCO INC.
SECS       EUROTAINER S.A.R.L.
SECX	   *SOUTHERN EXTRACT CO.
SECX       *(NATX) GENERAL ELECTRIC RAILCAR SERVICES CORP. [SOUTH EAST COAL CO.]
SEFX       NORTH AMERICAN RAILS LEASING COPORATION
SEGX	   *SOUTHERN ELECTRIC GENERATING CO.
SEGX	   +SEGX RAILCAR LLC (EADES COMMODITY MCO.)
SEI        SOUTHEASTERN INTERNATIONAL CORP.
SEIU       STRATEGIC EQUIPMENT SYSTEMS, INC.
SEIX       SEIMAX GAS CORP.
SEIZ       (SEIU) STRATEGIC EQUIPMENT SYSTEMS, INC.
SEKR       SOUTHEAST KANSAS RAILROAD COMPANY
SELX	   *SHELBY REFRIGERATOR CAR CO.
SELX	   *SEATTLE EXPORT LUMBER CO.
SEMX       SEMINOLE ELECTRIC COOPERATIVE INC.
SENX       SOUTHEAST AND NORTHERN RAILROAD COMPANY
SEPA       SOUTHEASTERN PENNSYLVANIA TRANSPORTATION AUTHORITY (SEPTA)
SEPC	   SOUTHWEST ELECTRIC POWER CO.
SEPTA	   SOUTHEASTERN PENNSYLVANIA TRANSPORTATION AUTHORITY
SEPX	   *SHELL OIL CO.
SEPX       +SOUTHWESTERN ELECTRIC POWER COMPANY
SEQX       SEQUA CHEMICALS INCORPORATED
SERA       SIERRA RAILROAD COMPANY
SERC	   SPENCERVILLE & ELGIN RAILROAD CO.
SERX	   *SOUTHERN ELECTRIC RAILROAD
SERX       +AMERICAN RAILCAR LEASING, INC. [ACF INDUSTRIES, INC.; 
	   SHIPPERS' CAR LINE CORP. (UNION CARBIDE - LESSEE)]
SESO	   SEMET-SOLVAY
SESX	   *SESSIONS CO., INC.
SESX       +B.C. HYDRO
SF	   STEAMTOWN FOUNDATION
SFA        SOUTHERN FREIGHT ASSOCIATION - TCAM ID
SFAL       SF&L RAILWAY, INC.
SFAZ	   SUN FLOWER ARMY AMMUNITION PLANTS
SFB        *RETIRED 04-20-93 ATP (0688)
SFB	   *SAN FRANCISCO BELT RAILROAD
SFBR	   SAN FRANCISCO BELT RAILROAD
SFCX	   *SOUTHERN FERLILIZER & CHEMICAL CO. [SHEFFIELD FARMS CO. INC.]
SFCX	   +SAFECAR RAILCAR SERVICE LLC
SFD        SHOWA LINE, LTD.
SFDX	   SOUTHERN FRUIT DISTRIBUTORS, INC.
SFGX	   SUBURBAN FUEL TANK CAR CO.
SFIX       HELM FINANCIAL CORPORATION, SYSTEM FUELS, INC. LESSEE
SFIZ	   STONE FOREST INDUSTRY
SFLC       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; ATCHISON, TOPEKA & SANTA FE]
SFLR       RETIRED 03-02-92 ATP (0255) [SHORE FAST LINE INC.]
SFLX	   SOUTHERN FREIGHT LOGISTICS, INC.
SFPP       SPRUCE FALLS POWER & PAPER
SFQ        BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; ATCHISON, TOPEKA & SANTA FE]
SFR        SOUTHERN FREIGHT LOGISTICS LLC, DBA SOUTHERN FREIGHT RAILROAD
SFRA	   BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE]
SFRB       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE](FOR USE ON REFRIGERATOR CARS)
SFRC       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE](FOR USE ON REFRIGERATOR CARS)
SFRD       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE](FOR USE ON REFRIGERATOR CARS)
SFRE       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE](FOR USE ON REFRIGERATOR CARS)
SFRF	   BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE]
SFRM	   BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE]
SFRP	   BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; 
	   ATCHISON, TOPEKA & SANTA FE](FOR USE ON REFRIGERATOR CARS)
SFRX	   *SAPULPA REFINING CO.
SFRX       +PHILIP METALS, INC. [SOUTHERN FOUNDRY SUPPLY INCORPORATED]
SFS        SANTA FE SOUTHERN RAILWAY, INC.
SFSF	   BNSF RWY. CO.
SFSV       STANTON FARM SERVICES INC.
SFSX       SAN FRANCISCO TRANSPORTATION SERVICES CO.
SFT	   SPRINGFIELD TRERMINAL RWY. (ILLINOIS)
SFTT       SANTA FE TRAIL TRANSPORTATION
SFTU       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; ATCHISON, TOPEKA & SANTA FE]
SFTX       CONTINENTAL TANK CAR CORPORATION [SUBURBAN FUEL TANK CAR CO.; 
	   SAN FRANCISCO TANK CAR CO.]
SFTZ       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; ATCHISON, TOPEKA & SANTA FE]
SFVZ       BNSF RAILWAY [BURLINGTON NORTHERN & SANTA FE RWY; ATCHISON, TOPEKA & SANTA FE]
SFX	   *SOUTHERN FERTILIZER & CHEMICAL CO.
SFX	   *STOKLEY FOODS, INC.
SGAU       SAGA & COMPANY, LTD.
SGAX       SGA LEASING COMPANY
SGCX       SUNGAS CORP OF FLORIDA
SGCZ	   SOUTHWEST GRAIN CO.
SGIX       VISION ENERGY MINNESOTA, INC. [SUBURBAN GAS, INC.; 
	   LPG TRANSPORTATION INC.; WERNER'S, INC.]
SGLR       SEMINOLE GULF RAILWAY
SGLZ       GENERAL ELECTRIC
SGPX	   *SHELLABARGER GRAIN PRODUCTS CO.
SGPX	   *SKIP GIBBS
SGR	   SOUTH GEORGIA RAILROAD
SGRX	   *SOUTHERN GULF RAILWAY
SGRX       +SKIP GIBBS
SGSX       *SURE-GROW SOLUTIONS, INC.
SGSX       +TERRA INTERNATIONAL INCORPORATED
SGTU       SOGOTRA LTD
SGVY       HURON & EASTERN RWY. CO. [SAGINAW VALLEY RAILWAY COMPANY, INC.]
SGWZ       GRAND TRUNK WESTERN
SGX        RETIRED 05-30-91 PER JJM
SH         STEELTON & HIGHSPIRE RAILROAD COMPANY
SHAF       SHAFFER TRUCKING INC.
SHAN       SHANAHAN MOTOR LINES
SHAT       SHAWMUT TRANSP CO INC
SHAX	   SHERWIN ALUMINA CO.
SHAZ	   SHAW INDUSTRIES
SHCZ       *(HCRC) RETIRED 05-30-91 ATP (2553)
SHCZ	   *SKYHAVEN COAL COMPANY
SHEL	   SHELL OIL COMPANY
SHEN	   SHENANGO, INC.
SHER       *SCHERER FREIGHT LINES INC
SHER	   *SHERRIFF, INC.
SHID       SHIPPERS DISPATCH INC
SHIP	   SHIPPERS CAR LINE
SHIZ	   ST. HILAIRE ELEVATOR
SHLX       PROCOR LIMITED
SHLZ	   SHINTECH LEAD
SHMG       SHOWA LINE, LTD.
SHMX	   SSP HISTORICAL SOCIETY & MIDLAND RAILROAD HISTORICAL ASSOCIATION
SHNX	   SIMS HUGO NEU
SHPX       AMERICAN RAILCAR LEASING, INC. [ACF INDUSTRIES, INC.; 
	   SHIPPERS' CAR LINE CORP.]
SHRX	   SMOKY HILL RAILWAY & HISTORICAL SOCIETY, INC.
SHSZ       H & S RAILROAD COMPANY, INC.
SHWU       SHOWA MARITIME USA, INC.
SHWZ       SHOWA LINE, LTD.
SHX	   STANDARD HIDE CO.
SI         UNION PACIFIC RAILROAD CO. [SPOKANE INTERNATIONAL RR]
SI&P	   SOUTHERN ILLINOIS RWY. & POWER CO.
SICX       SLOSS INDUSTRIES CORPORATION
SIEN       SIECOR
SIEX	   *UNITED STATES RAILWAY LEASING CO. [SOUTHERN IRON & EQUIPMENT CO.}
SIEX       +SOUTHEASTERN INDUSTRIAL ENTERPRISES
SIGX	   *SIGNAL GASOLINE CO.
SIGX       +SOUTHERN INDIANA GAS & ELECTRIC CO.
SIIZ	   SHIPPERS IMPERIAL INC.
SIL	   SEASPAN INTERNATIONAL
SILU       SUTTONS INTERNATIONAL
SILX	   *W. C. MCBRIDE, INC. [SILURIAN OIL CO.]
SILX	   *JEFFERSON SILGAS, INC. [SOUTYHERN INDIANA LIQUIFIED GAS CO.]
SILX	   +S & I LOCOMOTIVE SERVICES, INC.
SILZ	   SISSETON LINE ASSOCIATION
SIM	   SOUTHERN ILLINOIS & MISSOURI BRIDGE LINE
SIMX	   *SIMMS OIL CO. (SHIPPER' CAR LINE CORP.)
SIMX	   *NORTH AMERICAN CAR CORP.
SIMX       *SIERRA BAG CO.
SIMX	   +STURGIS IRON & METAL CO., INC.
SIMZ	   SIMPLOT
SIND       SOUTHERN INDIANA RAILWAY, INC.
SINZ	   SAUDER INDUSTRIES
SIPX       ARRENDADORA SIPCO, SA DE CV
SIPZ	   SIMPSON PAPER
SIR        B&O [STATEN ISLAND RAPID TRANSIT RY]
SIRC	   STATEN ISLAND RAILROAD
SIRR       SOUTHERN INDUSTRIAL RAILROAD
SIRT	   STATEN ISLAND RAPID TRANSIT OPERATING AUTHORITY (STATEN ISLAND RAILWAY)
SIRX       SOUTHERN ILLINOIS RAILCAR CO
SIRY       RETIRED 02-13-92 ATP (0389) [STATEN ISLAND RY.]
SISU       SCANDINAVIAN CARGO SEA A.B.
SITX       SHERRITT INTERNATIONAL CORPORATION
SIXX	   636 LEASING LLC
SIZ	   SELLOPLAST INC.
SJ&E	   SAN JOAQUIN & EASTERN RAILROAD CO.
SJ&L	   BOSTON & MAINE RAILROAD [ST. JOHNSBURY & LAKE CHAMPLAIN RAILROAD CO.]
SJAX	   S. J. ALEXANDER, INC.
SJB        ST. JOSEPH BELT RAILWAY CO.
SJEX       SJEX, INC.
SJFX	   WESTERN FUELS & ASPHALT SUPPLY CO.
SJGI	   UNION PACIFIC [ST. JOSEPH & GRAND ISLAND RWY.]
SJL        VERMONT NORTHERN RAILROAD CO. [St. JOHNSBURY & 
	   LAMOILLE COUNTY RAILROAD]
SJLX	   ST. JOSEPH LEAD CO.
SJLZ	   ST. JOSEPH LEAD CO.
SJMX       ST. JOE MINERALS CORP. (NAME CHANGED TO ZINC CORP. OF AMERICA, 
	   MARK CHANGED TO ZCAX)
SJMZ	   ST. JOE'S MINE
SJNX       MOBAY CORPORATION
SJRT       NORFOLK SOUTHERN RAILWAY [(SOU) ST. JOHNS RIVER TERMINAL]
SJRX       *FLORIDA POWER (ST. JOHNS RIVER GENERATING PLANT)
SJRX       +JACKSONVILLE ELECTRIC AUTHORITY
SJSX	   S. J. SACKETT
SJSZ       SPECIALTY CHASSIS LEASING, INC.
SJT	   ST. JOSEPH TERMINAL RAILROAD
SJTX	   STELLA JONES, INC.
SJVR       SAN JOAQUIN VALLEY RAILROAD COMPANY
SJVX	   ST. JOSEPH VISCOSITY OIL CO.
SJWX	   MISSOURI VALLEY WALNUT CO. (TRANSPORTATION MANAGEMENT, INC.)
SKCX       ARCO CHEMICAL CO. [SINCLAIR-KOPPERS CO.]
SKGX	   SIBLEY RAILCAR & PARTS INC.
SKIU       (XTRZ) XTRA LEASE
SKIZ       (XTRZ) XTRA LEASE
SKJA	   SOO KCS JOINT AGANCY
SKNX       SASKATCHEWAN GRAIN CAR CORPORATION
SKOL       SOUTH KANSAS & OKLAHOMA RAILROAD, INC.
SKPR       SOUTHERN KENT & PACIFIC RR CO.
SKPX	   *WM. SCHULDERBERG-T.J. KURDLE CO.
SKPX       +SASKATCHEWAN GRAIN CAR CORPORATION
SKRX	   *SKINNER REFRIGERATOR LINES
SKRX       +SCHUYLKILL RAILCAR L.P.
SKRZ       (XTRZ) XTRA INTERMODAL
SKTX	   ANSCO INVESTMENT CO., DBA SKI TRAIN 
SKWR       MARK DOES NOT EXIST
SKX	   *SPENCER KELLOGG & SONS, INC.
SKX	   *GENERAL AMERICAN TRANSPORTATION CORP.
SKYX	   SKELLY OIL CO. [NORTEX REFINING CO.] (UNION TANK CAR CO.)
SKZ	   SPENCER KELLOGG
SL	   *SUGAR LAND RWY.
SL         +SALT LAKE CITY SOUTHERN RAILROAD COMPANY, INC.
SL&E	   SLIGO & EASTERN RAILROAD
SL&H	   ST. LOUIS & HANNIBAL RAILROAD CO.
SL&L	   SALT LAKE, GARFIELD & WESTERN RWY. CO.
SL&U	   SATL LAKE & UTAH RAILROAD CO.
SLAL       SOUTH PLAINS LAMESA RAILROAD, LTD.
SLAW       ST. LAWRENCE RAILROAD, DIV. NATIONAL RAILWAY UTILIZATION CORP.
SLAZ	   SLA PROPERTY MANAGEMENT LIMITED PARTNERSHIP
SLAX       ST. LAWRENCE STARCH CO., LTD.
SLBB       SHOWA LINE, LTD.
SLBK       SHOWA LINE, LTD.
SLBU       SHOWA LINE, LTD.
SLC        SAN LUIS CENTRAL RAILROAD CO.
SLCF       SHOWA LINE, LTD.
SLCR	   ST. LOUIS & CHAIN OF ROCKS RAILROAD
SLCU	   *SALT LAKE CITY UNION DEPOT & RAILWAY CO.
SLCU       *SLC SOCIETE LOCATION CONTAINERS
SLCX	   *ST. LAWRENCE COUNTY INDUSTRIAL DEVELOPMENT AGENCY
SLCX	   +sT. lAWRENCE CEMENT INC.
SLCZ	   SEABOARD LUMBER CO.
SLDR       SHOWA LINE, LTD.
SLDU       SHOWA LINE, LTD.
SLEX       SHORT LINE ENTERPRISES, LTD. (FILMORE & WESTERN)
SLFR       SHOWA LINE, LTD.
SLFS	   ST. LOUIS-SAN FRANCISCO RWY. CO.
SLFU       SHOWA LINE, LTD.
SLGG       PROGRESS RAIL SERVICES CORP., DBA SIDNEY & LOWE RAILROAD, INC.
SLGW       SALT LAKE, GARFIELD & WESTERN RWY.
SLGX	   *ST. LOUIS COUNTY GAS CO.
SLGX	   *LOUIS E. & SIMON SELEY
SLH	   *ST. LOUIS & HANNIBAL RWY.
SLH        *SUGARLOAF & HAZLETON RAILROAD
SLHT       SHOWA LINE, LTD.
SLHU       SHOWA LINE, LTD.
SLHX	   SIOUXLAND HISTORICAL RAILROAD
SLIU       STAR LINES EQUIPMENT, INC.
SLIX	   ST. LOUIS INDEPENDENT PACKING CO.
SLIZ       STAR LINES SHIPPING COMPANY, INC
SLKU       SEA-LINK CONTAINER LINES
SLLX	   ST. LOUIS & LAKE COUNTIES REGIONAL RAILROAD
SLMB	   TERMINAL RAILROAD ASSOCIATION OF STY. LOUIS [ST. LOUIS MUNICIPAL
	   BRIDGE TERMINAL RAILWAY]
SLMX	   SUGAR LAND MANUFACTURING CO.
SLOF	   ST. LOUIS & O'FALLON RWY. 
SLOL	   ST. LOUIS, IRON MOUNTAIN & SOUTHERN
SLOT       SHOWA LINE, LTD.
SLOU       SHOWA LINE, LTD.
SLOX	   *SUNLAND OIL CO.
SLOX       *RETIRED 07-08-92 (1393) ATP [SELOX INC.]
SLQ	   ST. LAWRENCE & ATLANTIC RAILROAD (QUEBEC), INC. 
SLR	   *SAN PEDRO, LOS ANGELES & SALT LAKE RAILROAD [LOS ANGELES & 
	   SALT LAKE RAILROAD CO.}
SLR        +ST. LAWRENCE & ATLANTIC RAILROAD COMPANY
SLRF       SHOWA LINE, LTD
SLRG	   SAN LUIS & RIO GRANDE RAILROAD INC.
SLRR       ST. LAWRENCE & RAQUETTE RIVER RAILROAD
SLRS       SMS RAIL SERVICE, INC.
SLRU       SHOWA LINE, LTD.
SLRX       *MANUFACTURERS' RWY. CO. [ST. LOUIS REFRIGERATOR CAR CO.] 
SLRX	   *SWEET LINE RAILROAD\SLS	   SEA-LAND SERVICE, INC.
SLSF       BNSF RWY. CO. [BURLINGTON NORTHERN RAILROAD CO.; 
	   ST. LOUIS-SAN FRANCISCO RWY. (FRISCO)]
SLSO       SHOWA LINE, LTD.
SLST	   ST. LOUIS STEAM TRAIN ASSOCIATION
SLSX       SWIFT LIVE STOCK EXPRESS (GATC)
SLTF       SHOWA LINE, LTD.
SLTX       SLADE TRANSPORT INC.
SLU	   SALT LAKE & UTAH RAILROAD CO.
SLVX       SILVER ENTERPRISES ASSOCIATES INC.
SLWC       STILLWATER CENTRAL RAILROAD COMPANY
SM         ST. MARYS RAILROAD CO.
SMA        SAN MANUEL ARIZONA RAILROAD COMPANY
SMAG       STATE MARINE-ISTHMIAN AGENCY INC.
SMAX       SIEMENS INC. [SIEMENS-ALLIS, INC.]
SMC	   A. E. STALEY MANUFACTURING CO.
SMCX	   *STASO MILLING CO.
SMCX	   *SIMMONS CO.
SMCX	   *STANDARD MILLING CO. [ALTUS CO.]
SMCX       +SAN MIGUEL ELECTRIC COOPERATIVE, INC.
SMCZ       (MEC) MAINE CENTRAL
SMD        *SHOWA LINE, LTD.
SMD	   *STATE OF MARYLAND
SMDU       MINNESOTA MINING AND MANUFACTURING - 3M COMPANY
SMEX       SOUTH MISSISSIPPI ELECTRIC POWER ASSOCIATION
SMEZ	   SUPERIOR MIDWEST ENERGY
SMI	   STATE OF MICHIGAN
SMIX	   *SCHREIBER MILLS, INC.
SMIX       +STRUCTURAL METALS, INC.
SML        SEABOARD MARINE LTD.
SMLB       SEABOARD MARINE LTD.
SMLC       SEABOARD MARINE LTD.
SMLF       SEABOARD MARINE LTD.
SMLU       SEABOARD MARINE LTD.
SMLX	   *ST. MAURICE CHEMICALS, LTD.
SMLX	   +SAN MARINO LTD.
SMLZ       SEABOARD MARINE LTD.
SMMX       ST. MARYS CEMENT INC. (US)
SMN	   SMOKY MOUNTAIN RWY. CO.
SMNR       SOUTHERN MANITOBA RAILWAY, INC.
SMNX	   *SMURFIT NEWSPRINT CORP.
SMNX       +SOLVAY CHEMICALS, INC. [SOLVAY MINERALS, INC.]
SMOX	   STANDARD MOLASSES CO.
SMPX	   *SMILEY PETROLEUM CO., INC.
SMPX	   *SHELL-MEX OIL CO. OF CUBA, LTD.
SMPX	   *STONE MOUNTAIN PARK
SMPX       +COMMERCIAL METALS COMPANY
SMRC	   SAN MANUEL RAILROAD CO.
SMRR       SISSETON MILBANK RAILROAD
SMRS	   SOUTHERN MICHIGAN RAILROAD SOCIETY
SMRX	   *SAMPIERRE CHEMICAL CORP.
SMRX	   *STONE MOUNTAIN RAILROAD (ATLANTA CHAPTER , 
	   NATIONAL RAILWAY HISTORICAL SOCIETY)
SMSX	   *S. MORGAN SMITH CO.
SMSX	   *SHORTLINE MARKETING SERVICES
SMTA	   SOUTHEASTERN MICHIGAN TRANSPORTATION AUTHORITY
SMTC       SMITH TRANSPORTATION CO
SMV        SANTA MARIA VALLEY RAILROAD COMPANY
SMX	   *SOUTHERN MANUFACTURING CO.
SMX	   *STALEY MILLING CO.
SMX        *SOCONY MOBIL OIL CO., INC.
SMYW       SMYTH WORLD WIDE MOVERS
SMZ	   STREAMLINE MINE
SN	   *SALINA NORTHERN RAILROAD CO.
SN	   *UNION PACIFIC RAILROAD CO. [SACRAMENTO NORTHERN RAILWAY]
SNAX	   SOCIEDAD NACIONAL DE PRODUCTORES DE ALCOHOL
SNBL       SIOUX CITY & NEW ORLEANS BARGE LINE
SNC	   SEATTLE & NORTH COAST RAILROAD
SNCO	   SEAPORT NAVIGATION
SNCT       SEATTLE & NORTH COAST RAILROAD
SNCX	   STEAMTOWN NATIONAL HISTORIC SITE
SND        SHOWA LINE, LTD.
SNDX	   SOUNDER COMMUTER RAIL
SNFX       (SNHX) IND/AG CHEMICALS, INC. [SHELL OIL CO.; SHELL CHEMICAL CO.]
SNGX	   TROPICGAS INC. OF FLORIDA [SOUTHEASTERN NATURAL GAS CORP.]
SNHS	   STEAMTOWN NATIONAL HISTORIC SITE
SNHX       IND/AG CHEMICALS, INC. [SHELL OIL CO.; SHELL CHEMICAL CORP.]
SNLU       SCHNEIDER NATIONAL
SNLZ       SCHNEIDER NATIONAL
SNMX	   SNM&P RAILWAY INC.
SNR	   SUNFLOUR RAILROAD, INC.
SNVX	   SNOQUALMIE VALLEY RAILROAD
SNWU       STE NATIONAL DER WAGON RESERVIOR
SNX	   *SUN GASOLINE CO.
SNX        *STADLER'S PACKING CO. (NCCO)
SNY	   SMA RAIL LINES OF NEW YORK LLC
SO         SOUTH ORIENT RAILROAD COMPANY, LTD.
SOCX	   *SOUTHERN OIL CORP.
SOCX	   *SEATEX OIL CO., INC.
SOCX       +BP AMOCO CHEMICAL CO., CHEMICAL DIV. [BP OIL COMPANY; SOHIO OIL CO.]
SOCZ	   SOUTHERN COTTON OIL
SOEM       SOUTHEASTERN MARITIME
SOEX       SHELL OIL COMPANY
SOFU       SOFREDI
SOFX	   STERLING OIL & REFINING CO.
SOGX       (DAX) DIAMOND SHAMROCK CHEMICALS COMPANY [SHAMROCK OIL & GAS CORP.]
SOIX	   *STANDARD OIL CO. (INDIANA)
SOIX       +SAND SEED SERVICE, INC.
SOK	   STANDARD OIL OF KENTUCKY
SOLX	   *SUPERIOR OIL LINE (H. M. MILLER)
SOLX       *SOLANO RAIL CAR CO.
SOLX	   *SOLITE CORP.
SOM        SOMERSET RAILROAD CORPORATION
SOMX	   STATE OF MISSISSIPPI
SONX	   *SONFORD PRODUCTS CORP.
SONX       *AGTRANS CORP.
SONX       *SONECO SERVICES, INC.
SOO        CANADIAN PACIFIC RWY. [SOO LINE RAILROAD; MINNEAPOLIS, 
	   ST. PAUL & SAULT STE. MARIE RR]
SOOZ       CANADIAN PACIFIC RWY. [SOO LINE RAILROAD; MINNEAPOLIS, 
	   ST. PAUL & SAULT STE. MARIE RR]
SOPR       SOUTH PIERCE RAILROAD
SOPZ	   SORG PAPER COMPANY
SOR	   SOUTHWESTERN OKLAHOMA RAILROAD
SORA       SOUTHERN RAILS COOPERATIVE LIMITED
SORX	   *SINCLAIR REFINING CO. [DEEP ROCK OIL CO.; SHAFFER OIL & REFINING CO.}
SORX       +SORRELLS FARM SUPPLY, INC.
SOSX	   SOUTHERN OIL SERVICE, INC.
SOT	   SOUTH OMAHA TERMINAL RAILWAY COMPANY
SOTX	   *STOLL OIL REFINING CO.
SOTX       *SOUTHERN CONCRETE CONSTRUCTION COMPANY
SOU        NORFOLK SOUTHERN RAILWAY COMPANY [SOUTHERN RY.]
SOUU       NORFOLK SOUTHERN RAILWAY COMPANY [SOUTHERN RY.]
SOUZ       NORFOLK SOUTHERN RAILWAY COMPANY [SOUTHERN RY.]
SOWX	   SENECA OIL WORKS
SOX	   SLIMP OIL CO.
SOYX	   MINNESOTA SOYBEAN PROCESSORS
SP         UNION PACIFIC RAILROAD [SOUTHERN PACIFIC TRANSP. CO.]
SP&S	   SPOKANE, PORTLAND & SEATTLE RWY. CO.
SPA        SIERRA PACIFIC TOURS
SPAX	   *ATLAS PIPE LINE CO. [SPARTAN REFINING CO., INC.; 
	   SHREVEPORT-EL DORADO PIPE LINE CO.; SHREVEPORT PRODUCING & REFINING CORP.]
SPAX       +SOUTHEASTERN PENNSYLVANIA TRANSPORTATION AUTHORITY (SEPTA)
SPAZ       SPANISH LINES
SPB	   *ST. PAUL BRIDGE & TERMINAL RWY. CO.
SPB        *SUPER SERVICE BUS COMPANY
SPBR	   STOCKTON PUBLIC BELT RAILROAD
SPC	   SOUTHERN PACIFIC [SOUTH PACIFIC COAST RAILROAD]
SPCC	   SOUTHWESTERN PORTLAND CEMENT CO.
SPCH	   QUEST COMMUNICATIONS CORP.
SPCU       PACIFIC CONTAINER LEASE PTY LIMITED
SPCX	   *SUPERIOR PACXKING CO. (FRUIT GROWERS EXPRESS CO.)
SPCX	   *SAUNDERS PETROLEUM CO. [E. H. SAUNDERS]
SPCX       *SASKATCHEWAN POWER CORP.
SPCX	   *SPRINGERVILLE & CORONADO RAILROAD LINES
SPCX       *QWEST COMMUNICATIONS CORPORATION [SP CONSTRUCTION SERVICES]
SPCZ	   SCOTT PAPER COMPANY
SPDU       UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO]
SPDX	   STERLING PRODUCTS CO.
SPDZ       UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO]
SPEC       *SPECTOR FREIGHT SYSTEM INC
SPEC	   *SPENCERVILLE & ELGIN RAILROAD
SPEG       *RETIRED 04-15-93 ATP (723)
SPEG       *SPENCERVILLE & ELGIN RAILROAD
SPEP       SPEASE INC.
SPET       SPECIAL TRANSPORTATION, INC.
SPEX	   *C. A. SPENCER & SON CO.
SPEX	   *STORK BROTHERS REFRIGERATOR LINE CO.
SPEX	   *SOUTHERN PINE EXTRACTS CO.
SPEX	   +SOUTHERN PARTS & EQUIPMENT INC.
SPEZ	   SOUTH POINT ETHANOL CO.
SPFE       UNION PACIFIC RAILROAD [SOUTHERN PACIFIC TRANSP. CO.; PACIFIC FRUIT EXPRESS]
SPFZ       UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO]
SPGU       UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO]
SPGX       SUBURBAN PROPANE LP
SPHT       SPECHT TRUCKING INC.
SPIX	   SWEETENERS PLUS, INC.
SPJX	   SMS PENN JERSEY LINE
SPKX	   SHAWINIGAN PRODUCTS CORP.
SPLX	   SOUTHERN PINE LUMBER CO.
SPLZ	   *SOUTHERN PLASTICS
SPLZ       *UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO]
SPLU       COMPANIA TRASATLANTICA ESPANOLA (SPANISH LINE)
SPLZ       UNION PACIFIC RAILROAD COMPANY
SPM	   *SOUTHERN PACIFIC RAILROAD CO. OF MEXICO
SPM	   *SOUTHLAND PAPER MILLS, INC.
SPMX	   *SOUTHPORT MILL. LTD.
SPMX	   *SPRINGFIELD MISSOURI PACKING CO.
SPMW	   UNION PACIFIC RAILROAD [SOUTHERN PACIFIC RAILROAD] (FOR MAINTENANCE OF WAY EQUIP.]
SPNX	   SUBURBAN PROPANE GAS CORP.
SPPU       SPLOSNA PLOVBA PIRAN
SPPX	   *EMPIRE REFINERIES, INC. [TANDARD ASPHALT & REFINING CO.]
SPPX	   *SILVERWORTH PHONE PARK RAILROAD
SPQ        UNION PACIFIC RAILROAD [SOUTHERN PACIFIC TRANSPORTATION CO.]
SPR	   SPRECKELS SUGAR
SPRX	   *SOUTHERN APPALACHIAN RAILWAY MUSEUM
SPRX	   +SEAPORT CENTRAL RAILROAD, INC.
SPS        BNSF RWY. [BURLINGTON NORTHERN & SANTA FE; SPOKANE PORTLAND & SEATTLE RY.]
SPRX       SEAPORT CENTRAL RAILROAD
SPS        BNSF [BURLINGTON NORTHERN RAILROAD CO] [SPOKANE, PORTLAND & SEATTLE RY]
SPSR	   SAN PEDRO RAILROAD OPERATING CO., DBA SAN PEDRO & 
	   SOUTHWESTERN RAILROAD CO.
SPSX	   *STICKNEY & POOR SPICE CO.
SPSX       +PROGRESS RAIL SERVICES CORPORATION {STEEL PROCESSING SERVICES, INC.]
SPSZ	   SIMPSON & SON
SPTX	   *SUGAR PRODUCTS CO.
SPTX       +TRINITY RAIL MANAGEMENT INC. [(MCHX) TRANSCISCO LEASING COMPANY]
SPTZ       UNION PACIFIC RAILROAD [SOUTHERN PACIFIC TRANSP CO]
SPUD       ST. PAUL UNION DEPOT CO.
SPWZ	   ST. PAUL WATER UTILITY
SPX	   SOLVAY PROCESS DIV., ALLIED CHEMICAL CORP.
SPZ	   STATE PORT
SQUR	   SEQUATCHIE VALLEY RAILROAD INCORPORATED
SQVR       SEQUATCHIE VALLEY RAILROAD INCORPORATED
SR         KANSAS CITY SOUTHERN RAILWAY COMPANY [SOUTHRAIL CORPORATION]
SRAX	   *STATE REFINING ASSOCIATION
SRAX	   +SOUTHERN RAIL ASSOCIATES INC.
SRC        STRASBURG RAILROAD CO.
SRCO	   SUNSET RAILWAY CO.
SRCX       SID RICHARDSON CARBON CO.
SRDX       SUN OIL CO. {D-X SUNRAY OIL CO.}
SREC	   SOUTHWEST RAILWAY EQUIPMENT CORP.
SREX	   *REA EXPRESS, INC.
SREX       +STATESRAIL EQUIPMENT COMPANY LLC
SRFX	   *SAPULPA REFINING CO.
SRFX	   +SUNTRUST LEASING CORP.
SRHX	   SUNBELT RAILWAY HISTORICAL TRUST
SRIX	   *SAFETY REFRIGERATION, INC.
SRIX       *SOUTHERN REGION INDUSTRIAL REALTY INC.
SRIX	   *SPERRY RAIL, INC.
SRIX	   +SOUTHWEST RAIL INDUSTRIES, INC.
SRKX	   STANDARD REFRIGERATOR CAR CO.
SRL	   SWIFT REFRIGERATOR LINES (EXPIRED)
SRLX       *(GATX) RETIRED 08-19-92 ATP (1569) [SWIFT REFRIGERATOR LINE (GATC)]
SRLX       +SOUTHERN RAIL LEASING, INC.
SRMX       *UNITED TECHNOLOGIES CHEMICAL SYSTEMS
SRMX	   *SOUTHEASTERN RAILWAY MUSEUM
SRMX	   +SOUTHEASTERN RAILWAY SERVICES, INC.
SRMZ	   SUN REFINING & MARKETING
SRN        SABINE RIVER & NORTHERN RAILROAD CO.
SRNJ       SOUTHERN RAILROAD COMPANY OF NEW JERSEY
SRNX	   INDUSTRIAL REFINING CO. [ST. LOUIS OIL & REFINING CO.]
SROX	   *SHERADON RAIL OPERATIONS, INC.
SROX       *U.S. DEPT. OF ENERGY, SAVANNAH RIVER OPERATIONS
SRP	   SALT RIVER PROJECT
SRPX	   *RHINELANDER DIV., ST. REGIS PAPER CO.
SRPX       *SALT RIVER PROJECT, AGRICULTURAL IMPROVEMENT & POWER DISTRICT
SRPZ	   SAVANNAH RIVER PLANT
SRRC	   SIERRA RAILROAD CO.
SRRX	   *SANDY RIVER & RANGELEY LAKES RAILROAD
SRRX       +STAR RAILROAD EQUIPMENT CO
SRS        SPERRY RAIL SERVICE
SRSU       SEA-ROAD SHIPPING S.A. MIAMI FL
SRSX	   *SPRING RIDGE RAIL SERVICES
SRSX	   +SPERRY RAIL SERVICE
SRTC	   SANANNAH RIVER TERMINAL CO.
SRTX	   SOUTHWIND RAIL TRAVEL LTD.
SRX	   SUNLAND REFINING CO. [SEABOARD REFINING CO.]
SRXX	   SMITH RAILROAD CO., INC.
SRY        SOUTHERN RAILWAY OF BRITISH COLUMBIA, LIMITED
SRYC       SIERRA RAILWAY COMPANY OF CALIFORNIA
SRYX	   STANRAY CORP.
SS         SAND SPRINGS RAILWAY COMPANY
SSAM       SAULT STE. MARIE BRIDGE COMPANY (WISCONSIN CENTRAL SUBSIDIARY)
SSBX	   SUN SHIPBUILDING CO.
SSC        SOUTHERN SWITCHING COMPANY (STOCKYARDS SERVICE COMPANY)
SSCU       STATES STEAMSHIP CO.
SSCX	   *STOCKYARDS SERVICE COMPANY
SSCX	   *SOUTHERN STATES CHEMICAL CO.
SSCX	   *SOUTHERN STONE CO., INC.
SSCZ       (SSCU) STATES STEAMSHIP CO.
SSD        UNION PACIFIC RAILROAD COMPANY
SSDK       SAVANNAH STATE DOCKS RAILROAD
SSEX	   SCHNITZER STEEL INDUSTRIES, INC.
SSFL	   SOUTH SAN FRANCISCO LIVESTOCK HAULING CO.
SSFX	   SOUTHERN STATES PHOSPHATE & FERTILIZER CO.
SSGX	   *SAND SPRINGS HOME, GASOLINE DEPT.
SSGX       *McMASTER GRAIN CO. [SOUTH SOO GRAIN CO.]
SSH        SOUTH SHORE RAILROAD
SSHQ       STRACHAN SHIPPING
SSHX	   *SHARON STEEL HOOP CO.
SSHX	   *SOUTHERN SHORE
SSI        (NATX) RETIRED 06-11-92 - CUSTOMER SERVICE DIVISION
SSIU       JAPAN LINE, LTD.
SSIX	   *STANDARD SILICATE CO.
SSIX	   +(NATX) (GENERAL ELECTRIC RAILCAR SERVICES CORP. [ITEL RAIL CORP.; SSI RAIL CORP.]
SSIX	   *SOUTH EAST SHORELINE, INC.
SSIZ       *(SSIU) SSI CONTAINER CORPORATION
SSIZ       *JAPAN LINE LIMITED
SSJR       SHEFFIELD STATION JUNCTION RAILWAY
SSJU       SUMITOMO 3M
SSL	   SKANEATELES SHORT LINE RAILROAD
SSLV       SOUTHERN SAN LUIS VALLEY RAILROAD COMPANY
SSLX	   SEMET SOLVAY DIV., ALLIED CHEMICAL CORP.
SSM	   SAULT SAINT MARIE BRIDGE COMPANY
SSMX	   *NATIONAL MOLASSES CO. [SOUTHWESTERN SUGAR & MOLASSES CO.]
SSMX       +DAVID J. JOSEPH COMPANY ([JOSEPH TRANSPORTATION, INC.)
SSOR       SISSETON SOUTHERN RAILWAY CO.
SSOX	   SUNSHINE STATE OIL & REFINING CO.
SSPB       SEASPAN INTERNATIONAL LIMITED
SSPX       TATE & LYLE INGREDIENTS AMERICAS, INC. [(STLX) A. E. STALEY
	   MANUFACTURING COMPANY]
SSRX	   *SAN SABA RAILWAY PARTNERS
SSRX	   +S&S SHORTLINE LEASING LLC
SSSU       HANSEN & TIDEMANN,INC.
SSSX       *TRANSPORTATION LOGISTICS CORPORATION
SSSX	   +CENTRAL TRANSPORTATION SERVICES, INC.
SSSZ       HANSEN & TIDEMANN,INC.
SSTX	   EDMAN CORP., DBA SCHNITZER STEEL
SSVX       SSI INDUSTRIES, MOW CARS [SPRAY SERVICES, INC.]
SSW        UNION PACIFIC RR [SOUTHERN PARIFIC;  ST. LOUIS SOUTHWESTERN (COTTON BELT)]
SSWN       UNION PACIFIC RAILROAD COMPANY [SOUTHERN PACIFIC, CHICAGO, ST.LOUIS CORP.]
SSX	   SOUTHERN STATES PHOSPHATE & FERTILIZER CO.
ST         *GUILFORD RAIL SYSTEM [SPRINGFIELD TERMINAL RAILWAY]
ST	   +ST RAIL SYSTEM
STAR       STAR, A A, TRANSFER CO.
STAU       STAR SHIPPING A NORWAY
STAX       OCI CHEMICAL CORPORATION [(RPBX) RHONE-POULENC BASIC CHEMICALS CO.;
	   STAUFFER CHEMICAL CO.]
STBN	   SCOTT & BEARSKIN
STC        *RETIRED 05-15-92 ATP (1805)
STC	   *SIMPSON TIMBER CO.
STCE       STRICKLAND TRANSP CO INC
STCX	   *GENERAL AMERICAN TRANSPORTATION CORP. [STANDARD TRANSIT CO.;
	   STANDARD TANK CAR CO.]
STCX       +STERLING CHINA COMPANY (CAPTIVE SERVICE)
STCZ	   STAUFFER CHEMICAL CO.
STDX	   *STANDARD STEEL CAR CORP.
STDX	   *MOBIL OIL CORP. [STANDARD FUELS, INC.]
STE        STOCKTON TERMINAL & EASTERN RAILROAD
STER	   ST. THOMAS & EASTERN RAILWAY
STEX	   *STRICK DIV., FRUEHAUF CORP.
STEX       +STERLING CHEMICALS, INC.
STGX       SOUTH TEXAS GRAIN COMPANY, INC.
STGZ	   STEPHENS GRAPHICS
STHX	   STAUFFER CHEMICAL CO. OF NEVADA
STIX	   *STAUFFER CHEMICAL CO.
STIX	   *SURFACE TRANSPORTATION INTERNATIONAL, INC.
STIX	   +SOUTHERN TIMBER CORP.
STIZ	   STINSON INDUSTRIES
STJX       STONE CONTAINER (CANADA) INC.
STKX	   STRICKLAND TRADING, INC.
STL	   SEATRAIN LINES, INC.
STLH       ST. LAWRENCE & HUDSON RAILWAY CO. LTD.
STLU       (STL) MATSON NAVIGATION CO.
STLX	   *SHERBROOKE TANK LINE
STLX	   *STAUFFER CHEMICAL CO., SOUTHERN CALIFORNIA BRANCH
STLX       +TATE & LYLE INGREDIENTS AMERICAS, INC. [A. E. STALEY MFG. CO.]
STLZ       (STL) MATSON NAVIGATION CO.
STMA       ST. MARIES RIVER RAILROAD CO.
STMX	   *ELKHORN PINEY COAL MINING CO. [ST. CLAIR COAL MINING CO.]
STMX       *A.E. STALEY MANUFACTURING, INDUSTRIAL PRODUCTS GROUP
STMX	   *STATE MUSEUM
STMZ       (TM) TEXAS MEXICAN RAILWAY
STNS       STONES EXPRESS INC
STNX	   *STAUFFER CHEMICAL CO.
STNX	   *STEAMTOWN NATIONAL PARK
STO	   STEAM TOURS OF OHIO
STOX       AMERICAN RAILCAR LEASING [(RNDX) ACF INDUSTRIES INC., AMCAR DIV]
STPX	   *SOUTHERN TAR PRODUCTS CO.
STPX	   *SOUTH TEXAS PROJECT RAILROAD
STPX	   +STRATEGIC TRANSPORT SYSTEMS, INC.
STPZ	   SANTEE COOPER POWER
STR        SHAWNEE TERMINAL RAILWAY COMPANY
STRC       RETIRED 10-28-92 ATP [STUART CHANNEL TRANSPORTATION LTD.]
STRM       STURM FREIGHTWAYS INC
STRP	   ST. REGIS PAPER CO.
STRT       STEWARTSTOWN RAILROAD CO.
STRX	   *STARLIGHT REFINING CO., LTD.
STRX	   *STATE UNIVERSITY RAILROAD
STRX       *(TILX) TRINITY INDUSTRIES LEASING CO. - ST REGIS PAPER CO.
STRZ       STROH/SCHLITZ BREWERY
STSX       TATE & LYLE INGREDIENTS AMERICAS, INC. [(STLX) A. E. STALEY MFG. CO.]
STTC       STANDARD TRUCKING CO
STTU       SHIRLSTAR CONTAINER TRANSPORT LTD
STTX	   *STEEL & TUBE CO. OF AMERICA
STTX       +TTX COMPANY
STTZ       STEVENS TRANSPORT
STUX	   CONTINENTAL TANK CAR CORP. [SUBURBAN TANK CAR CO.]
STWX	   *SHIPPERS' CAR LINE DIV. OF ACF INDUSTRIES, INC.
STWX       *STRUTHERS WELLS CORP.
STWX	   +STEELWHEELS, LLC
STX	   M. STEFFEN & CO., INC.
STXX	   SOUTH TEXAS COTTON OIL CO.
SUAB       SOUTHERN ALABAMA RAILROAD COMPANY
SUB	   STATE SUBSIDY
SUBX	   DOXOL GAS SUPPLY (NORTH AMERICAN CAR CORP.)
SUCX       MERCHANTS DESPATCH TRANSPORTATION CORP.
SUDC       COLUMBUS LINE, INC.
SUDU       COLUMBUS LINE, INC.
SUFZ	   SUPERIOR FERTILIZER
SUGX	   AMERICAN CRYSTAL SUGAR CO.
SULX       SULTRAN LTD.
SUMX	   SUMITOMO CANADA LTD.
SUN        SUNSET RAILWAY CO.
SUNX       SUN REFINING & MARKETING CO. [SUN OIL COMPANY OF PENNSYLVANIA]
SUNZ	   SUN OLI
SUPX       *UNION TANK CAR CO. [TRANSIT CO., LTD.]
SUPX	   +SUPRESTA U.S., LLC
SUR        STATE UNIVERSITY RAILROAD CO.
SUS	   STOCKTON UNION STOCKYARDS COMPANY
SUTR       SIOUX TRANSPORTATION CO
SUTU       SUTTONS INTERNATIONAL
SUTX	   SUMTER TRANSPORT CO.
SUWK       SUWAK TRUCKING CO.
SUX	   *SUN OIL CO.
SUX	   *HOLLAND-SUCO COLOR CO. [STANDARD ULTRAMARINE & COLOR CO.]
SUYX	   SUNRAY OIL CORP.
SV         GREATER SHENANDOAH VALLEY DEVELOPMENT CO., DBA 
	   SHENANDOAH VALLEY RAILROAD
SVCX	   SCHENECTADY CHEMICALS, INC. [SCHENECTADY VARNISH CO.]
SVGX	   SAVAGE SERVICES CORP.
SVI	   SOUTHERN RAILWAY OF VANCOUVER ISLAND, LTD.
SVIL       RETIRED 04-15-93 ATP (726) [SALTVILLE RR.]
SVIZ	   SHELBYVILLE INDUSTRIAL RAILROAD
SVMX	   SPEAS CO. {SPEAS MANUFACTURING; SPEAS VINEGAR MFG. CO.]
SVOX	   SOCONY-VACUUM OIL CO. INC., EASTERN REGION
SVRR       SHAMOKIN VALLEY RAILROAD CO.
SVRX	   SHIAWASSEE VALLEY RAILROAD
SVTX	   *SERVTEX MATERIALS CO.
SVTX	   *SEAVIEW TRANSPORTATION CO.
SVX        SOCONY MOBIL OIL CO. INC. [SOCONY-VACUUM OIL CO., INC.]
SW         SOUTHWESTERN RAILROAD CO., INC.
SWCX	   *SHERWIN-WILLIAMS CO. OF CANADA, LTD.
SWCX	   *ESTECH, INC. [SWIFT AGRICULTURAL CHEMICALS CORP.]
SWCX	   SWEETWATER CENTRAL RAILROAD
SWFX       *SOUTHWEST FOREST INDUSTRIES, INC.
SWFX       +ABITIBI CONSOLIDATED SALES CORP. [STONE CONTAINER CORPORATION]
SWFZ       SWIFT TRANSPORTATION
SWGR       SEAGRAVES, WHITEFACE & LUBBOCK RAILROAD COMPANY
SWGX	   *SCOULAR WELSH GRAIN CO.
SWGX	   +SOUTHWEST GEORGIA RAILROAD EXCURSION AUTHORITY / SAM SHORTLINE EXCURSION TRAIN
SWGZ	   SOUTH DAKOTA WHEAT GROWERS
SWIZ	   SUPER WOOD INC.
SWJX	   SUPPLEE-WILLS-JONES MILK CO.
SWKR       SAN PEDRO & SOUTHWESTERN RAILWAY COMPANY
SWLN       SEAWAY LINES
SWLX	   *PHILLIPS PETROLEUM CO. [SOUTHWESTERN TANK LINE CO.]
SWLX	   *ESSEL CORPORATION
SWLZ       UNION PACIFIC [(SSW) ST. LOUIS SOUTHWESTERN]
SWOK       FORMERLY SOUTHWESTERN OKLAHOMA RAILROAD
SWOX	   SWAN OIL CO., INC.
SWP        SOUTHWEST PENNSYLVANIA RAILROAD CO.
SWPX	   *GULF OIL CANADA LTD., SHAWINIGAN CHEMICALS DIV.
SWPX       +SOUTHWESTERN PORTLAND CEMENT COMPANY
SWRX	   *SHALLOW WATER REFINING CO.
SWRX	   *SOUTHWIND SHORTLINE RAILROAD CO.
SWRX       +TRANSPORTATION EQUIPMENT, INC. [RICHMOND RAIL LEASING COMPANY]
SWSX	   *PENNSYLVANIA RAILROAD [STREETS CO., INC.; STREET'S WESTERN 
	   STABLE-CAR LINE]
SWSX	   *STILLWATER & ST. PAUL RAILROAD
SWSX	   +SUPERIOR WELL SERVICES, INC.
SWTC       SOUTHWESTERN TRANSPORTATION CO.
SWTX       SWIFT TANK LINE (GATC){SOUTHWEST TANK LINE CO.]
SWTZ       (SSW) ST. LOUIS SOUTHWESTERN
SWX	   SHERWIN-WILLIAMS CO.
SWXS       SEAWAY EXPRESS
SWYX       OCI CHEMICAL WYOMING CO. [RHONE-POULENC OF WYOMING CO.; 
	   STAUFFER CHEMICAL CO.]
SXSX       WINTER BIRD CORP. [RON JOHNSON & ASSOCIATES]
SYC	   WRIGHTSVILLE & TENNILLE RAILROAD CO. [SYLVANIA CENTRAL RWY. CO.]
SYLX	   AMERICAN VISCOSE CORP., SYLVANIA DIVISION
SYPD	   SACRAMENTO-YOLO PORT DISTRICT BELT RAILROAD
SYR	   STOCKYARDS RAILWAY CO.
SYRR	   SANDUSKY RIVER RAILROAD
SYRX       ADM TRANSPORTATION CO. [(MNCX) MINNESOTA CORN PROCESSORS, INC.;
	   SUNCORN SYRUPS & SUGARS, INC.]
SYSX       WINTER BIRD CORP. [UNITED STATES SYSTEMS, INC.]
SZ	   SMUCKERS
SZX	   SLOAN & ZOOK CO.