072418 k3.4: adoption of the 2018 private railroad car roll · halliburton energy services, inc....
TRANSCRIPT
2018 Recommendation for Assessment of
Private Railroad Cars
CALIFORNIA STATE BOARD OF EQUALIZATION
January 1, 2018
_______________________________________________________________________________________________________________________ SEN. GEORGE RUNNER (Ret.) FIONA MA, CPA JEROME E. HORTON DIANE L. HARKEY BETTY T. YEE DEAN R. KINNEE
BOARD MEMBERS First District Second District Third District Fourth District State Controller Executive Director Lancaster San Francisco Los Angeles County Orange County
______________________________________________________________________________________________________________________________________________________________________________________________________________________
State-Assessed Properties Division Richard Reisinger, Chief
ITEM K3.4 07/24/18
i
Executive Summary
This summary report sets forth the State-Assessed Properties Division staff’s recommendation for the lien date 2018 assessment of private railroad cars under the provisions of the Private Railroad Car Tax Law. These properties are assessed at 60.73 percent of the full value to comply with the requirements of Federal law, i.e., the Railroad Revitalization and Regulatory Reform Act (4-R Act). This report reflects the following for each company:
• Company Number • Assessed Value • Company Name • Penalties (when applicable) • Equivalent Number of Cars • Total Assessed Value • Full Value • Estimated Amount of Taxes
The average rate of general property taxation in California applicable to fiscal year 2018-19 private railroad car assessments is 1.149 percent. This is the tax rate specified by Revenue & Taxation Code section 11401. The total assessed values and taxes for the past four years as approved by the Board are compared to the 2018 recommendations below.
Total Full Value Equivalent Per R&T Code Total
Year Number of Cars Section 11292 Assessed Value Tax Rate Amount of Tax 2014 28,917 $1,055,786,235 $806,687,2031 1.106 $8,921,960 2015 30,854 $1,167,604,358 $865,575,8752 1.141 $9,876,221 2016 28,887 $1,184,541,761 $792,630,0193 1.140 $9,035,982 2017 30,492 $1,315,868,494 $844,560,1424 1.141 $9,636,431 2018 32,363 $1,424,786,404 $865,473,2285 1.149 $9,944,287
1 Represents 76.38 percent of the value calculated pursuant to Revenue and Taxation Code section 11292, plus applicable penalties 2 Represents 74.11 percent of the value calculated pursuant to Revenue and Taxation Code section 11292, plus applicable penalties 3 Represents 66.90 percent of the value calculated pursuant to Revenue and Taxation Code section 11292, plus applicable penalties 4 Represents 64.17 percent of the value calculated pursuant to Revenue and Taxation Code section 11292, plus applicable penalties 5 Represents 60.73 percent of the value calculated pursuant to Revenue and Taxation Code section 11292, plus applicable penalties
Page 1 of 11
Equivalent Full Value Assessed Penalties TotalAssessed
Value
Amountof Tax
@ 1.149%
CompanyNumber Company Name
Numberof Cars
per R&T CodeSection 11292
Value@ 60.73%
LateFiling
Failureto File
WillfulFailure to File
050005190522052905340539054005440546054705570571059105960599060506060611061606180620062606330634063506410645066006650670069006935709571157175728
Honeywell International, Inc.Crystal Car Line, Inc.Chicago Freight Car Leasing CompanyEastman Chemical Company, Inc.GATX Corp.PCS Phosphate Company, Inc.BP Corporation North America, Inc.Delta Tank Line Co.Celtran, Inc.Occidental Chemical CorporationHalliburton Energy Services, Inc.Granite Rock CompanyWalter Haffner CompanyMosaic Global Sales, LLC.ADM Transportation CompanyShell Rail Operations CompanyAmerican Railcar Leasing LLCKennecott Utah Copper, LLCAir Products And Chemicals, Inc.TTX CompanyUnion Tank Car CompanyThe Boeing CompanyGATX Rail Canada CorporationPhillips 66 CompanyUnion Carbide Corporation Subs. Dow ChemicThe Dow Chemical CompanyArkema, Inc.J. M. Huber CorporationAir Liquide Industrial U.S. LPGreenbrier Management Services, LLCGenesis Alkali Wyoming, LP.Shintech, Inc.BASF CorporationINEOS USA, LLC.GLNX CorporationAxiall, LLC
1.1692.07
270.5218.20
2,097.596.701.613.583.27
116.272.94
159.6224.46
8.10425.71
31.07599.00
4.912.26
11,008.772,422.71
1.4038.11
111.97101.50197.92
2.870.96
11.56377.75
6.0562.7540.07
299.0641.2821.71
$ 38,8811,615,276
15,186,868771,361
72,986,646102,711
21,45685,61242,693
2,051,467203,701533,610677,738310,595
7,736,1601,704,966
29,492,06250,337
543,392465,961,073
91,952,04389,296
1,467,37411,186,027
1,441,00110,552,749
78,51715,041
1,732,96037,796,484
132,059891,835
2,278,18011,472,241
431,954341,701
$ 23,612 980,957
9,222,985468,448
44,324,79062,37613,03051,99225,927
1,245,856123,708324,061411,590188,624
4,698,1701,035,426
17,910,52930,570
330,002282,978,160
55,842,47654,229
891,1366,793,274
875,1206,408,684
47,6839,134
1,052,42722,953,805
80,199541,611
1,383,5396,967,092
262,326207,515
$ 54,161
$ 23,612 980,957
9,222,985468,448
44,324,79062,37613,03051,99225,927
1,245,856123,708324,061411,590188,624
4,698,1701,035,426
17,910,52930,570
330,002282,978,160
55,842,47654,229
891,1366,793,274
875,1206,408,684
47,6839,134
1,052,42722,953,805
80,199595,772
1,383,5396,967,092
262,326207,515
$ 271.30 11,271.20
105,972.105,382.47
509,291.84716.70149.71597.39297.90
14,314.891,421.403,723.464,729.172,167.29
53,981.9711,897.04
205,791.98351.25
3,791.723,251,419.06
641,630.05623.09
10,239.1578,054.7210,055.1373,635.78
547.88104.95
12,092.39263,739.22
921.496,845.42
15,896.8680,051.89
3,014.132,384.35
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 2 of 11
Equivalent Full Value Assessed Penalties TotalAssessed
Value
Amountof Tax
@ 1.149%
CompanyNumber Company Name
Numberof Cars
per R&T CodeSection 11292
Value@ 60.73%
LateFiling
Failureto File
WillfulFailure to File
573457425744575257675771578557875790579858265834587658785884589158985916592159275933593959455946595959715975597759825985598659916014602360416047
Exxon Mobil CorporationEquistar Chemicals, LPColumbian Chemical CompanyCalifornia Railcar CorporationChevron USA, Inc.MRXX CorporationReagent Chemical & Research, Inc.Trinity Industries Leasing CompanyPolyOne CorporationRGCX, LtdArrendadora Nacional De Carros De FerrocarriCargill, Inc.SGA Leasing CompanyLone Star Industries, Inc.Formosa Transrail CorporationThe Proctor & Gamble Manufacturing CompanAeropres CorporationProcor LimitedNova Chemicals Inc.Mitsui Rail Capital, LLCTate & Lyle Ingredients Americas, LLC.Ag Processing, Inc.Transportation Equipment, LLCCryo-Trans, Inc.Ravago Americas LLCInspiration Holdings, Inc.Excel Railcar CorporationLaFarge North AmericaResidual Based Finance CorporationS. M. Brooks FreightJ. R. Simplot CompanyTyson Foods, IncCiticorp Railmark, Inc.AMG Resources CorporationSearles Valley MineralsEnterprise Products Operating, LLC.
231.85136.96
0.620.33
643.831.11
41.932,747.96
36.1740.7842.10
444.274.831.66
117.2366.71
3.47556.50108.20
58.9138.0227.2846.28
175.903.463.102.700.58
12.180.94
58.329.192.81
12.59903.77
6.72
$ 6,360,2414,995,902
12,46616,500
35,399,06110,424
1,898,339181,885,222
301,875875,348353,893
8,567,37844,52332,378
3,523,8171,154,699
274,09230,773,534
3,630,0022,363,0251,030,2471,631,2251,389,471
23,046,77022,28929,45133,36715,30564,33512,106
1,335,927115,812
20,92339,369
13,528,35283,624
$ 3,862,574 3,034,011
7,57110,020
21,497,8506,330
1,152,861110,458,895
183,329531,599214,919
5,202,96927,03919,663
2,140,014701,249166,456
18,688,7672,204,5001,435,065
625,669990,643843,826
13,996,30313,53617,88620,264
9,29539,071
7,352811,308
70,33312,70723,909
8,215,76850,785
$ 2,505
$ 3,862,574 3,034,011
7,57112,525
21,497,8506,330
1,152,861110,458,895
183,329531,599214,919
5,202,96927,03919,663
2,140,014701,249166,456
18,688,7672,204,5001,435,065
625,669990,643843,826
13,996,30313,53617,88620,264
9,29539,071
7,352811,308
70,33312,70723,909
8,215,76850,785
$ 44,380.98 34,860.79
86.99143.91
247,010.3072.73
13,246.371,269,172.70
2,106.456,108.072,469.42
59,782.11310.68225.93
24,588.768,057.351,912.58
214,733.9325,329.7116,488.90
7,188.9411,382.49
9,695.56160,817.52
155.53205.51232.83106.80448.93
84.479,321.93
808.13146.00274.71
94,399.17583.52
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 3 of 11
Equivalent Full Value Assessed Penalties TotalAssessed
Value
Amountof Tax
@ 1.149%
CompanyNumber Company Name
Numberof Cars
per R&T CodeSection 11292
Value@ 60.73%
LateFiling
Failureto File
WillfulFailure to File
605560656073608460876093609560996103610961136114611861196121612861336134614261476156615761596185618661886192620262146220622362316237624962566260
Structural Metals, Inc.Nashtex Leasing, Inc.Evonik CorporationCemex, Inc.The Andersons, Inc.Consolidated Grain & Barge, Inc.Herzog Railroad Services, Inc.VTG Rail, Inc.Praxair, Inc.ECDC Environmental, L.C.CTS Cement Manufacturing CorporationThe David J. Joseph CompanyHelm-Pacific LeasingMexichem Fluor, S.A. de C.V.UNIMIN CorporationGeorgetown Rail Equipment CompanySafety-Kleen Systems Inc.Solvay Chemicals, Inc.Schlumberger Technology CorporationHuntsman Petrochemical, LLC.Compass Minerals America Inc.Plasser American CorporationProgress Rail Services CorporationKemira Water Solutions, Inc.Wells Fargo Rail CorporationNevada Cement CompanyDana RailcareHarsco Rail (Division of Harsco Corp)Rampart Range CorporationAtel Leasing CorporationCarMath, Inc.Ash Grove Cement CompanyDow Chemical Canada, Inc.South Dakota Soybean Processors LLCFactor Gas Liquids, Inc.The CIT Group/Equipment Financing, Inc.
2.322.374.12
240.85254.02
1.478.91
140.6311.2119.63
1.4874.3587.11
3.783.618.27
11.0718.29
0.240.89
33.330.19
22.3413.99
1,421.924.262.132.571.083.31
21.582.68
20.308.410.41
1,766.22
$ 26,76431,60670,271
4,412,6133,721,099
66,37829,214
3,717,9761,426,921
80,993110,476696,575
1,084,442183,402209,766
1,120,6761,141,129
595,12013,59010,751
2,268,907485,296296,966358,211
50,621,29538,34053,318
268,40614,17626,847
185,68730,019
305,189144,951
45,824105,095,570
$ 16,254 19,19442,676
2,679,7802,259,823
40,31117,742
2,257,927866,569
49,18767,092
423,030658,582111,380127,391680,587693,008361,416
8,2536,529
1,377,907294,720180,347217,542
30,742,31223,28432,380
163,0038,609
16,304112,768
18,231185,341
88,02927,829
63,824,540
$ 11,138
3,238
$ 16,254 19,19442,676
2,679,7802,259,823
40,31117,742
2,257,927866,569
49,18767,092
423,030658,582122,518127,391680,587693,008361,416
8,2536,529
1,377,907294,720180,347217,542
30,742,31223,28435,618
163,0038,609
16,304112,768
18,231185,341
88,02927,829
63,824,540
$ 186.76 220.54490.35
30,790.6725,965.37
463.17203.86
25,943.589,956.88
565.16770.89
4,860.617,567.111,407.731,463.727,819.947,962.664,152.67
94.8375.02
15,832.153,386.332,072.192,499.56
353,229.16267.53409.25
1,872.9098.92
187.331,295.70
209.472,129.571,011.45
319.76733,343.96
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 4 of 11
Equivalent Full Value Assessed Penalties TotalAssessed
Value
Amountof Tax
@ 1.149%
CompanyNumber Company Name
Numberof Cars
per R&T CodeSection 11292
Value@ 60.73%
LateFiling
Failureto File
WillfulFailure to File
626562786283628562866290629863036309631563196332633663406344634563466347635563566364636763706371637363786379638263916392640364046406640964126416
Westlake Chemical CorporationVIP Tank Car ServiceSouthwest Rail Industries, Inc.Bunge North America, Inc.Cenex Harvest States CooperativeTrinity Chemical Leasing L.L.C.Infineum USA, L.P.MHF ServicesLinde, LLCMidwest Railcar CorporationCristal USA Inc.The Andrews Companies, LLCChevron Phillips Chemical Company, LPChevron Oronite Company, LLCPCS Sales (USA), Inc.Helm Chesapeake Limited PartnershipTotal Petrochemicals & Refining USA, Inc.C. K. Industries, Inc.Pol-tex International, Division of Poly-AmericaMonument ChemicalsTropicana Transportation Corp.Southern Rail AssociatesRRM Properties, Ltd.Sulcom, Inc.Kraton Chemical LLCEdman CorporationNTL TransportationRail Logistics, LC/Cold Train LCMinnesota Soybean ProcessorsCoffeyville Resources Nitrogen Fertilizers, LLCInfinity Rail, LLCOmaha Track, Inc.Mexicana De Cobre S.A. de C. V.Pioneer Railroad Equipment Co., Ltd.Lane Forest Products, Inc.Innophos Inc.
45.790.18
96.7691.5527.47
130.420.78
18.0410.69
231.077.76
18.11114.08
54.7116.4132.43
5.721.991.352.44
13.615.705.75
18.702.454.403.411.04
14.812.556.829.38
46.256.22
33.582.45
$ 879,7639,000
3,012,3924,228,2371,454,0184,986,108
15,722215,181
3,293,0556,177,877
173,1801,313,7362,985,6431,328,3041,103,047
124,07770,53929,08038,121
122,000781,595
39,832101,815570,911
70,64853,30214,29841,600
399,79659,46625,90730,072
403,624248,800134,320175,339
$ 534,280 5,466
1,829,4262,567,808
883,0253,028,063
9,548130,679
1,999,8723,751,825
105,172797,832
1,813,181806,679669,880
75,35242,83817,66023,15174,091
474,66324,19061,832
346,71442,90532,370
8,68325,264
242,79636,11415,73318,263
245,121151,096
81,573106,483
$ 547
7,409
24,280
24,51215,110
$ 6,316
$ 534,280.00 6,013
1,829,4262,567,808
883,0253,028,063
9,548130,679
1,999,8723,751,825
105,172797,832
1,813,181806,679669,880
75,35242,83817,66023,15181,500
474,66324,19061,832
346,71442,90532,370
8,68331,580
267,07636,11415,73318,263
269,633166,206
81,573106,483
$ 6,138.88 69.09
21,020.1029,504.1110,145.9634,792.44
109.711,501.50
22,978.5343,108.47
1,208.439,167.09
20,833.459,268.747,696.92
865.79492.21202.91266.00936.44
5,453.88277.94710.45
3,983.74492.98371.93
99.77362.85
3,068.70414.95180.77209.84
3,098.081,909.71
937.271,223.49
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 5 of 11
Equivalent Full Value Assessed Penalties TotalAssessed
Value
Amountof Tax
@ 1.149%
CompanyNumber Company Name
Numberof Cars
per R&T CodeSection 11292
Value@ 60.73%
LateFiling
Failureto File
WillfulFailure to File
641964206426643064376440644364456447644864496450645664576459647664776479648464866494649664976498650465076508651665176521652465266528652965316535
Interstate Commodities, Inc.CanAm Minerals, Inc.Redstreak, LLCINEOS Styrolution America LLCErco Worldwide (USA) Inc.Elk Point Transportation Co. LLCOmniSource CorporationCalpac, LLCEverest Railcar Services, Inc.US Ecology, Inc.TMS International, LLC.Midwest Ethanol Transport, LLCIneos ABS (USA) CorporationPinnacle Polymers, LLC.BNSF LogisticsForemark Performance ChemicalsJ & J Railcar Leasing LLCSchuylkill Railcar Inc.Univar Canada Ltd.Americas Styrenics LLCAmerican Railcar Industries, Inc.Atel Equipment ServicesBrowner Turnout CompanyWacker Chemical CorporationGATX Rail Holdings, INCVulcan Materials CompanyChemical Management CompanyTaminco US, Inc.Waste Solutions GroupAdler Funding, LLCFeed Products South, Inc.Reichhold LLC2Infinity Transportation, LLCTrinseo LLCSMBC Rail Services, L.L.C.DAK Americas LLC
24.118.003.52
31.576.632.460.14
10.819.30
11.613.279.768.92
11.691.483.520.240.20
10.1774.66
250.244.525.464.934.63
72.004.020.83
73.391.902.332.09
45.754.18
275.8751.32
$ 114,95633,54421,233
934,630469,318
22,3648,309
207,53086,835
437,337115,026457,119
35,618507,194
15,011120,722
16,5748,000
119,630866,637
19,020,28622,10755,636
207,913170,713
3,655,58427,17110,242
148,68849,193
8,16750,522
484,691135,686
17,804,4352,069,787
$ 69,813 20,37112,895
567,601285,017
13,5825,046
126,03352,735
265,59569,855
277,60821,631
308,0199,116
73,31410,065
4,85872,651
526,30911,551,020
13,42633,788
126,266103,674
2,220,03616,501
6,22090,29829,875
4,96030,682
294,35382,402
10,812,6331,256,982
$ 486
$ 69,813 20,37112,895
567,601285,017
13,5825,046
126,03352,735
265,59569,855
277,60821,631
308,0199,116
73,31410,065
5,34472,651
526,30911,551,020
13,42633,788
126,266103,674
2,220,03616,501
6,22090,29829,875
4,96030,682
294,35382,402
10,812,6331,256,982
$ 802.15 234.06148.16
6,521.743,274.85
156.0657.98
1,448.12605.93
3,051.69802.63
3,189.72248.54
3,539.14104.74842.38115.65
61.40834.76
6,047.29132,721.22
154.26388.22
1,450.801,191.21
25,508.21189.60
71.471,037.52
343.2656.99
352.543,382.12
946.80124,237.15
14,442.72
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 6 of 11
Equivalent Full Value Assessed Penalties TotalAssessed
Value
Amountof Tax
@ 1.149%
CompanyNumber Company Name
Numberof Cars
per R&T CodeSection 11292
Value@ 60.73%
LateFiling
Failureto File
WillfulFailure to File
653965456546654965506551655265546555656265636564656565666567656965736574657665776578657965816582658365856586658765896590659265936596659766006601
Braskem America, Inc.Olin Chlor Alkali PartnershipRiverside Cement CompanyValero Terminaling and Distribution CompanyM-I LLCSiemens Industry, Inc.CAI Rail IncFairmount Santrol, Inc.Koch Rail LLCCMF Leasing Inc.Agrothrive, Inc.Cedar Grove Logistics LLCNGL Crude Transportation, LLCMWN Marketing LLCSiouxland Ethanol LLCEco Services Operations, LLC.PeroxyChem LLCRail Services and Logistics, LLC.Standridge Color CorporationBig West Oil, LLCHusker Ag Marketing, Inc.Zeeland Freight Services, LLC.Plains Marketing, L.P.PBF Holding Company, LLC.The Chemours Company FC, LLC.Nachurs Alpine Solutions, Inc.Gavilon Global Ag Holdings, LLCLion Oil Trading and Transportation, LLC.Creative Railcar Marketing Services II, LLC.Blue Cube Operations, LLC.Reg Marketing and Logistics Group LLCAmerican Iron & Metal LPArdent Mills, LLC.United Liquid Gas CompanyJBS USA Food CompanyECN Rail Finance LLC
12.8432.01
1.99188.98
12.681.51
51.9512.2842.67
8.211.53
11.6914.67
2.7733.72
7.423.37
77.653.230.885.85
40.0850.6041.9810.99
0.814.744.115.59
34.214.443.79
12.497.675.305.06
$ 200,8842,565,602
86,30823,448,827
148,06498,861
2,809,311744,794864,179328,400
22,404482,283
1,829,9367,954
3,896,64962,543
164,945319,866
45,55993,745
703,1125,512,6437,707,6454,861,578
272,91582,72057,239
527,60118,643
677,87166,387
284,159180,468
1,164,038187,662233,767
$ 121,997 1,558,090
52,41514,240,473
89,91960,038
1,706,095452,313524,816199,437
13,606292,890
1,111,3204,830
2,366,43537,982
100,171194,255
27,66856,931
427,0003,347,8284,680,8532,952,436
165,74150,23634,761
320,41211,322
411,67140,317
172,570109,598706,920113,967141,967
$ 19,944
$ 121,997 1,558,090
52,41514,240,473
89,91960,038
1,706,095452,313524,816219,381
13,606292,890
1,111,3204,830
2,366,43537,982
100,171194,255
27,66856,931
427,0003,347,8284,680,8532,952,436
165,74150,23634,761
320,41211,322
411,67140,317
172,570109,598706,920113,967141,967
$ 1,401.75 17,902.45
602.25163,623.03
1,033.17689.84
19,603.035,197.086,030.142,520.69
156.333,365.31
12,769.0755.50
27,190.34436.41
1,150.962,231.99
317.91654.14
4,906.2338,466.5453,783.0033,923.49
1,904.36577.21399.40
3,681.53130.09
4,730.10463.24
1,982.831,259.288,122.511,309.481,631.20
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 7 of 11
Equivalent Full Value Assessed Penalties TotalValue Late Failure Willful Assessed
Amountof TaxCompany Number per R&T Code
Number6602
Company NameE D & F Man Liquids Products LLC
of Cars1.88 $
Section 11292 213,280 $
@ 60.73%
129,525 Filing to File Failure to File
$ Value
129,525 $ @ 1.149%
1,4886604 M & G RESINS USA LLC 8.77 415,400 252,272 $ 25,227 277,499 3,188.466606 A-F Acquisitions, LLC 1.40 59,400 36,074 3,607 39,681 455.936607 PNC Equipment Finance, LLC 13.91 709,128 430,653 430,653 4,948.206608 Bridger Rail Shipping, LLC 24.56 2,936,787 1,783,511 1,783,511 20,492.546609 Fisher Sand & Gravel Co 0.81 32,400 19,677 1,968 21,645 248.706610 The Instar Group
Total Recommended Assessed Values
7.74
32,363.30 $
595,511
1,424,786,404 $
361,654
865,272,780 $ 68,537 $ 123,090 $ 8,821 $
361,654
865,473,228 $
4,155.40
9,944,287.34
Lien Date - January 1, 2018Summary of Recommendation for Assessment of Private Railroad Cars
Page 8 of 11
Company CompanyCompany Name Number Company Name Number
Adler Funding, LLC 6521 Calpac, LLC 6445ADM Transportation Company 0599 CanAm Minerals, Inc. 6420Aeropres Corporation 5898 Cargill, Inc. 5834A-F Acquisitions, LLC 6606 CarMath, Inc. 6223Ag Processing, Inc. 5939 Cedar Grove Logistics LLC 6564Agrothrive, Inc. 6563 Celtran, Inc. 0546Air Liquide Industrial U.S. LP 0665 Cemex, Inc. 6084Air Products And Chemicals, Inc. 0616 Cenex Harvest States Cooperative 6286American Iron & Metal LP 6593 Chemical Management Company 6508American Railcar Industries, Inc. 6494 Chevron Oronite Company, LLC 6340American Railcar Leasing LLC 0606 Chevron Phillips Chemical Company, LP 6336Americas Styrenics LLC 6486 Chevron USA, Inc. 5767AMG Resources Corporation 6023 Chicago Freight Car Leasing Company 0522Ardent Mills, LLC. 6596 Citicorp Railmark, Inc. 6014Arkema, Inc. 0645 CMF Leasing Inc. 6562Arrendadora Nacional De Carros De Ferrocarril, S.A. De C.V. 5826 Coffeyville Resources Nitrogen Fertilizers, LLC 6392Ash Grove Cement Company 6231 Columbian Chemical Company 5744Atel Equipment Services 6496 Compass Minerals America Inc. 6156Atel Leasing Corporation 6220 Consolidated Grain & Barge, Inc. 6093Axiall, LLC 5728 Creative Railcar Marketing Services II, LLC. 6589BASF Corporation 5709 Cristal USA Inc. 6319Big West Oil, LLC 6577 Cryo-Trans, Inc. 5946Blue Cube Operations, LLC. 6590 Crystal Car Line, Inc. 0519BNSF Logistics 6459 CTS Cement Manufacturing Corporation 6113BP Corporation North America, Inc. 0540 DAK Americas LLC 6535Braskem America, Inc. 6539 Dana Railcare 6192Bridger Rail Shipping, LLC 6608 Delta Tank Line Co. 0544Browner Turnout Company 6497 Dow Chemical Canada, Inc. 6237Bunge North America, Inc. 6285 E D & F Man Liquids Products LLC 6602C. K. Industries, Inc. 6347 Eastman Chemical Company, Inc. 0529CAI Rail Inc. 6552 ECDC Environmental, L.C. 6109California Railcar Corporation 5752 ECN Rail Finance LLC 6601
Lien Date - January 1, 2018Alpha-Numeric Cross Reference of Private Railroad Cars
Page 9 of 11
Company CompanyCompany Name Number Company Name Number
Eco Services Operations, LLC. 6569 Husker Ag Marketing, Inc. 6578Edman Corporation 6378 Ineos ABS (USA) Corporation 6456Elk Point Transportation Co. LLC 6440 INEOS Styrolution America LLC 6430Enterprise Products Operating, LLC. 6047 INEOS USA, LLC. 5711Equistar Chemicals, LP 5742 Infineum USA, L.P. 6298Erco Worldwide (USA) Inc. 6437 Infinity Rail, LLC 6403Everest Railcar Services, Inc. 6447 Infinity Transportation, LLC 6528Evonik Corporation 6073 Innophos Inc. 6416Excel Railcar Corporation 5975 Inspiration Holdings, Inc. 5971Exxon Mobil Corporation 5734 Interstate Commodities, Inc. 6419Factor Gas Liquids, Inc. 6256 J & J Railcar Leasing LLC 6477Fairmount Santrol, Inc. 6554 J. M. Huber Corporation 0660Feed Products South, Inc. 6524 J. R. Simplot Company 5986Fisher Sand & Gravel Co 6609 JBS USA Food Company 6600FMC Corporation 0690 Kemira Water Solutions, Inc. 6185Foremark Performance Chemicals 6476 Kennecott Utah Copper, LLC 0611Formosa Transrail Corporation 5884 Koch Rail LLC 6555GATX Corp. 0534 Kraton Chemical LLC 6373GATX Rail Canada Corporation 0633 LaFarge North America 5977GATX Rail Holdings, INC 6504 Lane Forest Products, Inc. 6412Gavilon Global Ag Holdings, LLC 6586 Linde, LLC 6309Georgetown Rail Equipment Company 6128 Lion Oil Trading and Transportation, LLC. 6587GLNX Corporation 5717 Lone Star Industries, Inc. 5878Granite Rock Company 0571 M & G RESINS USA LLC 6604Greenbrier Management Services, LLC 0670 Mexicana De Cobre S.A. de C. V. 6406Halliburton Energy Services, Inc. 0557 Mexichem Fluor, S.A. de C.V. 6119Harsco Rail (Division of Harsco Corp) 6202 MHF Services 6303Helm Chesapeake Limited Partnership 6345 M-I LLC 6550Helm-Pacific Leasing 6118 Midwest Ethanol Transport, LLC 6450Herzog Railroad Services, Inc. 6095 Midwest Railcar Corporation 6315Honeywell International, Inc. 0500 Minnesota Soybean Processors 6391Huntsman Petrochemical, LLC. 6147 Mitsui Rail Capital, LLC 5927
Lien Date - January 1, 2018Alpha-Numeric Cross Reference of Private Railroad Cars
Page 10 of 11
Company CompanyCompany Name Number Company Name Number
Monument Chemicals 6356 Reagent Chemical & Research, Inc. 5785MRXX Corporation 5771 Redstreak, LLC 6426MWN Marketing LLC 6566 Reg Marketing and Logistics Group LLC 6592Nachurs Alpine Solutions, Inc. 6585 Reichhold LLC2 6526Nashtex Leasing, Inc. 6065 Residual Based Finance Corporation 5982Nevada Cement Company 6188 RGCX, Ltd 5798NGL Crude Transportation, LLC 6565 Riverside Cement Company 6546Nova Chemicals Inc. 5921 RRM Properties, Ltd. 6370NTL Transportation 6379 S. M. Brooks Freight 5985Occidental Chemical Corporation 0547 Safety-Kleen Systems Inc. 6133Olin Chlor Alkali Partnership 6545 Schlumberger Technology Corporation 6142Omaha Track, Inc. 6404 Schuylkill Railcar Inc. 6479OmniSource Corporation 6443 Searles Valley Minerals 6041PBF Holding Company, LLC. 6582 SGA Leasing Company 5876PCS Phosphate Company, Inc. 0539 Shell Rail Operations Company 0605PCS Sales (USA), Inc. 6344 Shintech, Inc. 0693PeroxyChem LLC 6573 Siemens Industry, Inc. 6551Phillips 66 Company 0634 Siouxland Ethanol LLC 6567Pinnacle Polymers, LLC. 6457 SMBC Rail Services, L.L.C. 6531Pioneer Railroad Equipment Co., Ltd. 6409 Solvay Chemicals, Inc. 6134Plains Marketing, L.P. 6581 South Dakota Soybean Processors LLC 6249Plasser American Corporation 6157 Southern Rail Associates 6367PNC Equipment Finance, LLC 6607 Southwest Rail Industries, Inc. 6283Pol-tex International, Division of Poly-America 6355 Standridge Color Corporation 6576PolyOne Corporation 5790 Structural Metals, Inc. 6055Praxair, Inc. 6103 Sulcom, Inc. 6371Procor Limited 5916 Taminco US, Inc. 6516Progress Rail Services Corporation 6159 Tate & Lyle Ingredients Americas, LLC. 5933Rail Logistics, LC/Cold Train LC 6382 The Andersons, Inc. 6087Rail Services and Logistics, LLC. 6574 The Andrews Companies, LLC 6332Rampart Range Corporation 6214 The Boeing Company 0626Ravago Americas LLC 5959 The Chemours Company FC, LLC. 6583
Lien Date - January 1, 2018Alpha-Numeric Cross Reference of Private Railroad Cars
Page 11 of 11
Company CompanyCompany Name Number Company Name Number
The CIT Group/Equipment Financing, Inc. 6260 Union Carbide Corporation Subs. Dow Chemical Co. 0635The David J. Joseph Company 6114 Union Tank Car Company 0620The Dow Chemical Company 0641 United Liquid Gas Company 6597The Instar Group 6610 Univar Canada Ltd. 6484The Mosaic Company 0596 US Ecology, Inc. 6448The Proctor & Gamble Manufacturing Company 5891 Valero Terminaling and Distribution Company 6549TMS International, LLC. 6449 VIP Tank Car Service 6278Total Petrochemicals & Refining USA, Inc. 6346 VTG Rail, Inc. 6099Transportation Equipment, LLC 5945 Vulcan Materials Company 6507Trinity Chemical Leasing L.L.C. 6290 Wacker Chemical Corporation 6498Trinity Industries Leasing Company 5787 Walter Haffner Company 0591Trinseo LLC 6529 Waste Solutions Group 6517Tropicana Transportation Corp. 6364 Wells Fargo Rail Corporation 6186TTX Company 0618 Westlake Chemical Corporation 6265Tyson Foods, Inc. 5991 Zeeland Freight Services, LLC. 6579UNIMIN Corporation 6121
Lien Date - January 1, 2018Alpha-Numeric Cross Reference of Private Railroad Cars