V&T	   VIRGINIA & TRUCKEE RWY.
VAIU       TRANSPORTS INTERNATIONAL VAICON
VAIX	   VOUGHT AIRCRAFT INDUSTRIES, INC.
VALE       VALLEY RAILROAD
VALR	   VALLEY RAILROAD
VALX       SIERRA PACIFIC POWER CO./IDAHO POWER CO.
VAMD	   VIRGINIA & MARYLAND RAILROAD CO.
VAPX       VIRGINIA POWER
VARX	   VIRGINIA & ATLANTIC RWY. CORP.
VB         VAN BUREN BRIDGE COMPANY
VBLX       GLNX CORPORATION
VBR        VIRGINIA BLUE RIDGE RAILWAY
VC         VIRGINIA CENTRAL RAILWAY
VCAX	   FOOTE MINERAL CO. [VANADIUM CORP. OF AMERICA]
VCBX	   VESUVIUS CRUCIBLE CO.
VCCX	   VIRGINIA-CAROLINA CHEMICAL CORP., MINING DIV.
VCCZ	   VININGS CHEMICAL CO.
VCDX	   VILAS & CO. REFRIGERATOR LINE
VCIZ	   VIRGINIA CHEMICAL INDUSTRY
VCLX	   VICTOR CAR LINE
VCLZ	   VULCRAFT LEAD
VCPX	   VAN CAMP PACKING CO.
VCRR       VENTURA COUNTY RAILROAD
VCRX       VAUGHN LEASING & RENTAL CORPORATION
VCSX       *CELTRAN, INC. A SUBSIDIARY OF HOECHST CELANESE CORP. 
	   [VIRGINIA CHEMICALS INC.]
VCSX       +THE CIT GROUP/CAPITAL FINANCE, INC. [PLM INTERNATIONAL, INC.]
VCTX	   *PAPER MAKERS CHEMICAL CORP. [VERA CHEMICAL CO.]
VCTX       *VENTURE CHEMICAL COMPANY
VCTX	   *VENTURA COUNTY TRANSPORTATION COMMISSION
VCWX	   VICTOR CHEMICAL WORKS
VCX	   VELEZ Y CESAR, SA
VCY        *GOLDEN WEST SERVICE
VCY        +GALVESTON RAILROAD, LP [VENTURA COUNTY RAILWAY CO.]
VE         SOUTHERN PACIFIC TRANSP CO [VISALIA ELECTRIC RR]
VEBX	   BOLENE REFINING CO.
VELX	   *DANIEL VELA
VELX	   *CIA. DISTRIBUTORA DE GAS, SA
VELX	   *VELSICOL CHEMICAL CORP.
VENL       VENZEUELAN LINE
VENX       *GE RAIL SERVICES [NORTH AMERICAN CAR CORP.; VENDOME TANK CAR CO.]
VENX       *(ENDX) ENDASA SA DE CV
VEPX       HELM EQUIPMENT LEASING CORPORATION
VEPZ	   VIRGINIA ELECTRIC POWER
VERX       VERSON DIVISION OF ALLIED PRODUCTS CORPORATION
VESU       VESPUCCI MARINE CO. LIMITED
VESZ	   VIKING EXPLOSIVES & SUPPLY CO.
VFLN       NORFOLK TRUCK LINE INC
VFLX	   VFL TECHNOLOGY CORP.
VGN        NORFOLK SOUTHERN RWY. CO. [NORFOLK & WESTERN RWY. CO.; VIRGINIAN RWY. CO.]
VGNX	   EASTERN VIRGINIA RAILROAD HISTORICAL SOCIETY
VGOX	   UNITED FUEL GAS CO. [VIRGINIAN GASOLINE & OIL CO.]
VGPX       VALLEY GRAIN PRODUCTS INC.
VGX	   VICTOR GASOLINE CO.
VIA        VIA RAIL CANADA, INC.
VIAX       VIAX, INC. {VIAX INDUSTRIES, INC.]
VIAZ	   VIA RAIL CANADA, INC.
VICX	   *VAN IDERSTINE CO.
VICX       +UNION TANK CAR COMPANY (CONDEA VISTA CO. [VISTA CHEMICAL CO.]
VICZ	   VIRGINIA IRON, COAL & COKE
VIFC       VIKING FREIGHT CO
VIIX	   VININGS INDUSTRIES, INC.
VIKN       VIKING FREIGHT SYSTEMS INC.
VIKU       (VIKN) VIKING FREIGHT SYSTEMS INC
VIKX	   VIKING OIL CORP.
VIKZ       (VIKN) VIKING FREIGHT SYSTEMS INC.
VILX       LAROCHE INDUSTRIES
VIPX       UNION TANK CAR COMPANY [CONDEA VISTS CO.; (VICX) VISTA POLYMERS INC.]
VILX	   VINTAGE LOCOMOTIVES, INC.
VIRX	   VANCOUVER ISLAND RAIL TOURS LTD.
VLI        (CP) RETIRED 06-09-94 (823) ATP
VLIN       VENTURE LINE
VLIX	   +FORT HOWARD PAPER CO.
VLIX	   +VINTAGE LOCOMOTIVES, INC.
VM	   VULCAN MATERIALS CO.
VMCX       COMMONWEALTH PLAN, INC. - OCCIDENTAL CHEMICALS CORP. 
	   {BASIC CHEMICALS CO. LLC; VULCAN MATERIALS CO.], LESSEE
VMEX       VERNOR MATERIALS EQUIPMENT CO.
VMMX       AMG RESOURCES CORPORATION [VULCAN MATERIALS CO., METALS DIV.]
VMVX       VULCAN MATERIALS COMPANY, METALS DIV. [VMV ENTERPRISES, INC.]
VNOR	   VERMONT NORTHERN RAILROAD CO.
VNRC	   VERMONT NORTHERN RAILROAD CO.
VO         VIRGINA & OHIO
VOLX       (NATX) GE RAIL SERVICES CORP. - AMERICAN COLLOID CO.-LESSEE
VORX	   VULCAN OIL REFINING CO.
VOSU       BUREAU VERITAS
VOTX       VOLUNTEER TRAILBLAZERS, INC.
VOWX	   VALVOLINE OIL CO.
VP	   VANCOUVER PLYWOOD
VPAX	   VIRGINIA PORT AUTHORITY
VPCX	   *WANDA PETROLEUM CO. [VIRGINIA PETROLEUM CORP.]
VPCX	   *VIRGINIA-PACIFIC CORP.
VPGZ	   VALMONT PSCX GENERATING FACILITY
VPRX	   VICKERS PETROLEUM CO., INC.
VR         VALDOSTA RAILWAY, LP
VRCX	   *VAUGHAN RAILROAD COMPANY
VRCX	   +DONALD R. KLEINE LIVING TRUST, DBA VORTEX RECYCLING
VRCZ	   VICTOR ROBILLIO CO.
VREX	   VIRGINIA RAILWAY EXPRESS
VRR        VAUGHAN RAILROAD COMPANY
VRRC       VANDALIA RAILROAD COMPANY
VS	   *VALLEY & SILETZ RAILROAD CO.
VS         *V & S RAILWAY INCORPORATED
VS&P	   ILLINOIS CENTRAL SYSTEM [VICKSBURG, SHREVEPORT & PACIFIC RWY. CO.]
VSC	   COPAC RAIL [CONTINENTAL PACIFIC RWY.; VITEBSK SEAWAY & CONTINENTAL RWY.]
VSIZ	   VALLEY STONE, INC.
VSO        RETIRED 01-02-92 ATP (816) [VALDOSTA SOUTHERN RR.]
VSOR	   VICKSBURG SOUTHERN RAILROAD, INC.
VSR	   *VALLEY & SILETZ RAILROAD CO.
VSR	   +V & S RWY., INC.
VSRR       VIRGINIA SOUTHERN RAILROAD DIV. OF NC & VA RAILROAD
VST	   V & S RWY., INC. DBA TOWNER RAILWAY
VSX	   VIRGINIA CHEMICALS & SMELTING CO.
VSZ	   VALIANT STEEL
VT	   VIRGINIA & TRUCKEE RAILROAD CO.
VTCX	   *VIRGINIA & TRUCKEE CO.
VTCX	   *VICTORY TANK CAR CO.
VTGU       VTG VEREINIGTE TANKLAGER U TRANSPORTMITTEL GMBH
VTLX	   VICTORIA TANK LINE
VTR        VERMONT RAILWAY, INC.
VTRL       (VTR) VERMONT RAILWAY, INC.
VTRR	   VIRGINIA & TRUCKEE RAILROAD CO.
VTRZ       (VTR) VERMONT RAILWAY, INC.
VTTX       TTX COMPANY
VUHX       WAGNER MILLS INC. [VAL-U-HI SUPPLY CO.]
VULX       VULCAN MATERIALS CO., CONSTRUCTION MATERIALS GROUP
VV	   *BOSTON & MAINE RAILROAD [VERMIONT VALLEY RAILROAD]
VV	   *VICTOR VOLITIC STONE
VVRR	   VERMILLION VALLEY RAILROAD CO., INC.
VWCX       *VERNON WAREHOUSE CO.
VWCX       +NTL TRANSPORTATION LTD. [RAILCAR LEASING SPECIALISTS, INC.]
VYMX       VOITH HYDRO INCORPORATED