072418 K3.4: Adoption of the 2018 Private Railroad Car Roll · Halliburton Energy Services, Inc....

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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

Transcript of 072418 K3.4: Adoption of the 2018 Private Railroad Car Roll · Halliburton Energy Services, Inc....

Page 1: 072418 K3.4: Adoption of the 2018 Private Railroad Car Roll · Halliburton Energy Services, Inc. Granite Rock Company Walter Haffner Company Mosaic Global Sales, LLC. ADM Transportation

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

RSmith
Stamp
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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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