RAILROAD EQUIPMENT CAR COMPANY 2009 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV AMERICAN RAILCAR INDUSTRIES AMFX 1,237 536,055 10,313,513 23,799 AMERICAN RAILCAR LEASING LLC ACFX 11,812,856 360,621,508 660,000,000 21,619,578 ADM TRANSPORTATION COMPANY ADMX 10,026,600 348,637,155 358,286,802 10,304,118 AG PROCESSING INC AGPX 33,726 22,891,675 20,428,205 30,097 AMG RESOURCES CORPORATION AMGX 41,923 5,874,892 4,812,482 34,342 ARCELOR MITTAL USA INCOAL INC INLX 11,148 2,803,185 455,085 1,810 ATEL LEASING CORPORATION ATGX 458,405 12,618,041 7,568,806 274,970 BABCOCK & WILCOX POWER GENERATION GROUP BAWX 24 19,595 134,217 164 AGRIUM U S INC AGHX 48 1,926,928 2,029,303 51 AIR LIQUIDE AMERICA CORP IAPX 17,163 1,900,793 6,879,504 62,118 AEROPRES CORPORATION AREX 10,464 1,248,845 3,415,848 28,621 AIR PRODUCTS & CHEMICALS APRX 8,872 2,451,528 6,132,691 22,194 ALABAMA POWER COMPANY APOX 3,526,446 311,143,003 137,652,266 1,560,129 ALBERTA GOVN/ALNX/CN-RAIL ALNX 33,315 17,743,909 3,718,548 6,982 ALBEMARLE CORPORATION EBAX 13,612 419,172 1,360,995 44,196 HONEYWELL INTERNATIONAL ACTX 18,649 1,997,862 9,637,241 89,959 AMERICAN ELECTRIC POWER AEPX 22,274 263,287,013 101,006,969 8,545 AMERICAN SODA LLC ASHX 393,301 28,482,731 28,815,171 397,891 BP CORPORATION NORTH AMERICA BPOX 1,234,743 14,978,485 31,329,300 2,582,613 CWR TRANSPORTATION CWRX 12,861 1,083,524 612,057 7,265 DOMINO FOODS INC ASRX 8,893 174,522 77,837 3,966 THE ANDERSONS INC AEX 6,240,646 149,909,457 116,765,373 4,860,877 THE ANDREWS COMPANIES TACX 2,566 1,073,337 7,265,496 17,369 THE ANDERSONS INC-RAIL GROUP ANGX 1,272,133 22,066,262 15,883,682 915,704 ARIZONA CHEMICAL COMPANY AZXX 1,203,897 5,186,806 25,053,816 5,815,181 ARKEMA INC TELX 66,117 636,120 1,385,187 143,973 ARRENDADORA NACIONAL DE CARROS GAMX 301,902 22,195,866 21,268,477 289,288 BASF CORPORATION DBCX 264,341 13,250,626 44,223,683 882,232 BAKERY FEEDS/DIV GRIFFIN INDUSTRIES BFBX 57,340 260,937 146,316 32,152 BAKERY TRADING COMPANY JBRX 125,829 3,833,414 3,938,650 129,283 BAYER MATERIAL SCIENCE LLC BAYX 0 183,987 217,348 0 THE BOEING COMPANY TBCX 8,238 876,265 1,297,893 12,202 THE CIT GROUP/CAPITAL FINANCE CEFX 24,714,468 1,798,784,648 2,223,000,000 30,542,990 GATX RAIL CANADA CORP CGTX 1,001,435 130,317,388 144,981,205 1,114,120 GATX RAIL HOLDINGS INC (successor to allcapital rail) ALLX 987 974,132 6,342,228 6,426 CPLX LEASING LIMITED CPLX 74,294 10,466,715 2,339,601 16,607 C W BROOKS INC CWBX 4,467 785,467 1,150,716 6,544 CABOT CORPORATION CABX 368,356 4,994,601 3,085,138 227,532 CABOT CORPORATION CAB-O-SIL DIV COSX 0 CII CARBON LLC CCCX 2,772 628,577 191,625 845 CALDWELL-BAKER COMPANY RFMX 365,888 11,174,641 697,323 22,832 THE CANADIAN WHEAT BD/CPWX CPWX 118,489 109,260,149 20,568,030 22,305 CN TREASURY OPERATIONS LTD CNLX 699,663 62,833,278 8,240,811 91,763 CALUMET LUBRICANTS CLIX 15,091 2,520,589 9,879,266 59,148 CARGILL INCORPORATED CRGX 6,143,906 263,723,231 218,107,806 5,081,213 CCC TRANSPORT COMPANY (fka Continental Carbon) CCEX 219,171 3,608,916 5,617,558 341,157 CELTRAN INC CELX 367,865 13,188,400 12,482,368 348,172 CHEMICAL LIME COMPANY OF ALABAMA APCX 229,258 1,005,266 1,979,856 451,520 CENEX HARVEST STATES CHSX 0 6,730,031 18,891,186 0 CENTENNIAL GAS LIQUIDS LLC CRPX 7,530 1,191,017 3,338,129 21,105 BUNGE NORTH AMERICA INC CSYX 2,869,407 24,861,774 61,860,530 7,139,597 AMERICAN GYPSUM COMPANY AGYX 0 19,489 1,052,800 0 FMC CORPORATION FMLX 172,477 57,046,300 39,544,473 119,561 CHEVRON USA INC CPDX 368,470 18,637,410 70,232,283 1,388,524 CHEVRON ORONITE COMPANY LLC COCX 57,157 3,920,031 4,280,403 62,411 CHEVRON PHILLIPS CHEMICAL CO L P CPCX 2,079,690 78,453,582 193,500,557 5,129,417 CHICAGO FREIGHT CAR LSG CO CRDX 3,955,573 143,760,895 204,876,247 5,637,158 CITICORP RAILMARK INC CRIX 310,355 66,263,731 82,487,563 386,341 CITGO PETROLEUM CORP CSOX 31,795 1,434,548 734,630 16,282 COLUMBIAN CHEMICALS CO CCX 304,716 6,480,149 9,732,023 457,629 COMMERCIAL METALS SMPX 310,488 950,465 1,825,982 596,493 COMPASS CAPITAL CORPORATION CMPX 98,938 4,248,271 11,669,260 271,765 CONOCOPHILLIPS COMPANY CONX 201,890 20,835,021 41,051,270 397,784 CONRAD YELVINGTON DISTRIB INC CYDX 1,420,017 21,838,867 7,347,121 477,728 CONSOL ENERGY INC ACCX 2,534 6,347,899 4,181,033 1,669 CONSOLIDATED GRAIN & BARGE CGRX 479,950 3,002,488 3,394,980 542,690 CONSUMERS ENERGY COMPANY CPOX 200 2,560 288,676 22,553 THE ALBERTA GOV/ALPX/CP RAIL ALPX 10,540 15,054,510 4,405,046 3,084 CONTINENTAL TANK CAR CORP CNTX 23,943 943,875 605,633 15,363

Page 1 of 6 RAILROAD EQUIPMENT CAR COMPANY 2009 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV CANADIAN WHEATBOARD (CNWX) CNWX 217,492 132,433,931 21,665,494 35,581 CRYO-TRANS INC CRYX 467,212 31,792,150 104,201,593 1,531,329 CRYSTAL CAR LINE INC CCLX 535,276 31,801,128 46,984,972 790,850 DAK AMERICAS LLC DAKX 20,152 1,614,055 7,875,000 98,322 DAKOTA GASIFICATION COMPANY DGCX 2,847 1,549,939 6,110,930 11,225 CUSTOM BUILDING PRODUCTS CBPX 17,938 187,117 571,344 54,772 DANA RAILCARE DNAX 22,121 1,244,246 4,469,475 79,461 DATX ASSOCIATES DATX 0 EXCEL RAILCAR ERCX 150,206 3,639,455 9,427,872 389,103 EVONIK DEGUSSA CANADA INC DLPX 0 1,768,111 4,057,474 0 DELTA TANK LINE COMPANY DTLX 44,652 2,143,183 3,755,317 78,240 DETROIT EDISON COMPANY DEEX 340 473,329,671 125,118,162 90 THE DOW CHEMICAL COMPANY DOWX 3,177,750 213,999,163 622,871,274 9,249,238 DUFOUR PETROLEUM INC DPIX 106,763 380,681 344,498 96,615 E I DUPONT DE NEMOURS CO DUPX 721,345 17,151,751 48,924,119 2,057,584 EASTMAN CHEMICAL COMPANY ETCX 1,735,118 37,923,266 111,563,697 5,104,417 EAST CARBON DEVELOPMENT CO (f/k/a ECDC envir) ECXX 60,123 19,495,248 45,236,716 139,509 PROGRESS ENERGY CAROLINA INC PGNX 5,820 31,036,872 71,516,486 13,411 PROGRESS ENERGY FLORIDA INC ELFX 11,665,054 40,762,524 24,048,998 6,882,127 ELI LILLY AND COMPANY ELCX 768 328,745 449,525 1,050 ELEMENTIS CHROMIUM LP ACRX 186,385 1,032,160 2,510,591 453,357 DEGUSSA ENGINEERED CARBONS LP DCBX 324,260 5,228,627 10,905,012 676,288 EPIC EPIX 265,957 6,262,776 16,406,321 696,716 ENTERPRISE PRODUCTS OPERATING LP EPCX 9,145 2,640,355 2,754,498 9,540 ETHYL CORPORATION ECDX 0 7,939 25,443 0 EXXON-MOBIL CORPORATION ECUX 3,995,540 124,367,630 336,894,403 10,823,355 HARSCO TRACK TECHNOLOGIES FTSX 1,604 154,168 185,067 1,925 TOTAL PETROCHEMICALS USA INC FINX 295,417 9,994,801 33,018,053 975,917 GATX DE MEXICO S A DE C V ENDX 31,850 4,730,392 3,898,742 26,250 FIRST ENERGY GENERATION CORPORATION FEPX 1,476 112,594,010 104,766,769 1,373 FIRST UNION RAIL CORP FURX 15,085,914 480,950,767 511,038,474 16,029,671 FERROUS PROCESSING AND TRADING CO FPTX 335,289 4,383,842 14,208,874 1,086,736 CENTRAL POWER & LIME INC CMIX 1,252,875 6,137,134 4,467,276 911,979 FLORIDA CRUSHED STONE-FCSX FCSX 15,067 30,257 49,672 24,735 FLEX LEASING CORPORATION FLCX 7,196,740 70,798,602 35,032,018 3,561,035 FLEXSYS AMERICA LP FLAX 0 11,702 1,069 0 FLINT HILLS RESOURCES LP (FHRX) FHRX 78,992 399,675 959,506 189,637 FORMOSA TRANSRAIL CORP FPAX 2,038,999 49,071,702 131,181,716 5,450,787 FREEMAN GAS & ELECTRIC INC BOBX 3,623 17,314 54,314 11,365 GLNX CORPORATION GLNX 383,753 24,294,383 28,702,266 453,380 CITY/GAINESVILLE REGIONAL UTILI GNFX 0 GATX CORPORATION GATX 35,587,073 1,434,062,286 1,589,690,432 39,449,074 GATX CORPORATION (ALHX) ALHX 170,360 12,114,504 61,674,328 867,294 GENERAL CHEMICAL PERFORMANCE PRODUCTS LLC GCTX 176,940 745,632 246,795 58,565 GENERAL ELECTRIC COMPANY GEX 0 G E RAIL SERVICES CORP AESX 19,405,717 900,215,202 929,742,831 20,042,237 LONE STAR INDUSTRIES INC LCEX 291,055 9,389,572 38,223,056 1,184,826 THE POLYONE COMPANY TGCX 44,810 1,768,040 2,490,939 63,131 GEORGIA PACIFIC CHEMICALS LLC(FRMLY RESIN) GPPX 312,921 2,834,937 4,979,091 549,593 GEORGIA PACIFIC LLC GPMX 3,013,754 11,817,223 9,064,650 2,311,764 GEORGIA POWER CO/SCHERER GALX 81,965,690 569,723,489 316,708,128 45,564,560 GERDAU AMERISTEEL US INC GAXX 269,741 516,366 1,435,500 749,881 GOLDEN PEANUT COMPANY LLC GKLX 11,938 18,655 31,200 19,966 GOLDEN FOODS LLC LEOX 47,980 266,455 255,660 46,036 GRIMMEL INDUSTRIES GDJX 9,479 679,929 1,056,629 14,731 HELM CHESAPEAKE LP HCSX 3,456,276 16,491,324 12,414,123 2,601,770 HELM FINANCIAL CORPORATION HLMX 11,047,078 141,834,769 80,684,234 6,284,249 HELM PACIFIC LEASING HPJX 1,253,666 39,100,619 19,478,913 624,544 HERITAGE ENVIRONMENTAL SERVICES HESX 0 0 950,000 0 HERCULES INCORPORATED HPCX 15,826 107,252 56,267 8,303 HERITAGE OPERATING LP JCSX 21,346 142,774 67,966 10,162 HESI HWCX 0 HERZOG CONTRACTING CORP HZGX 1,439,123 38,690,697 21,697,036 807,034 BASELL USA INC MLLX 689,005 35,747,089 108,146,409 2,084,461 HUNTSMAN PETROCHEMICAL CORP HMAX 33,129 897,591 534,184 19,716 TUBE CITY IMS LLC TCTX 5,163 805,369 1,339,036 8,584 TYSON FRESH MEATS PBRX 153,357 1,506,156 5,609,533 571,163 INFINEUM USA LP INFX 47,475 2,803,629 2,395,641 40,566 INTERCOASTAL CAPITAL CORPORATION ICLX 2,304 237,417 561,524 5,449

Page 2 of 6 RAILROAD EQUIPMENT CAR COMPANY 2009 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV INTERNATIONAL PAPER IPCX 433,153 5,093,119 4,713,495 400,867 JEA (FRMLY JACKSONVILLE ELE AUTHORITY) SJRX 17,655 74,998 669,600 157,628 STRATES SHOWS INC JESX 14,208 148,201 142,755 13,686 J M HUBER CORPORATION JMHX 1,339,742 7,026,787 650,006 123,932 JAIX LEASING COMPANY JAIX 2,897 13,819,158 42,452,350 8,900 J R SIMPLOT COMPANY JRSX 25,581 13,736,877 23,473,678 43,713 GULF POWER COMPANY GLFX 271,850 1,144,699 31,711,138 7,530,952 HALIBURTON ENERGY SVC HWCX 507 2,087,416 6,710,816 1,630 HEADWATERS RESOURCES INC JTMX 0 124,989 509,098 0 KEYWELL LLC KEYX 29,112 1,602,591 3,940,999 71,591 KOPPERS INDUSTRIES INC KPCX 123 917,818 1,948,288 261 CITY OF LAKELAND ELE & WAT LAKX 4,977,391 14,188,846 2,733,998 959,076 L B FOSTER COMPANY LBFX 0 636,789 1,192,383 0 PRAXAIR INC LCIX 123,556 3,659,874 12,179,628 411,180 EQUISTAR CHEMICALS LP EQUX 1,101,198 51,093,278 164,617,682 3,547,955 CARMATH INC (fka M&C Railcar Leasing) CMHX 516,335 12,937,756 15,349,763 612,596 CONAGRA FOODS (MHC INC) CAGX 352,547 32,009,140 23,056,791 253,946 MARATHON PETROLEUM CO AOIX 0 0 1,161,418 0 MHF LOGISTICAL SOLUTIONS INC MHFX 73,255 7,426,170 17,615,076 173,763 MIDWEST ETHANOL TRANSPORT MWTX 25,379 4,649,133 22,014,223 120,173 MIDWEST RAILCAR CORP MWCX 2,226,041 46,078,829 64,325,867 3,107,545 MARKWEST HYDROCARBON PART MWHX 3,973 579,063 2,303,655 15,806 MALLARD TRANSPORATION CO MTCX 1,298 821,281 313,376 495 MILLENNIUM INORGANIC CHEM INC MQPX 19,117 1,289,542 6,723,914 99,680 METAL MANAGEMENT INC MLMX 78,794 5,606,542 3,722,272 52,313 MACQUARIE RAIL INC RCLX 1,040,174 16,369,980 57,210,546 3,635,247 REDSTREAK LLC QUAX 1,942 443,463 1,059,605 4,640 MISSISSIPPI POWER COMPANY DEGX 63,074 35,499,818 8,496,628 15,096 MODERN DISPERSIONS INC MDIX 4,290 53,676 49,541 3,960 MONSANTO COMPANY MLSX 726 82,896 365,839 3,204 UNITED ASPHALTS INC UAIX 0 121,322 24,939 0 UNITED STATES STEEL CORPORATION NSAX 1,207 3,660,126 365,437 121 NEW HAVEN NATIONAL RAIL TERMINAL NHRX 0 NASHTEX LEASING INC NTLX 51,220 1,608,405 2,237,147 71,242 NATIONAL STARCH & CHEM (NLSX) NLSX 68,703 2,843,094 12,840,843 310,297 SEARLES VALLEY MINERALS AJPX 114,736 26,870,484 26,716,099 114,077 NORTH AMERICAN SALT COMPANY HCGX 50,615 2,539,251 472,647 9,421 NORTHERN INDIANA PUBLIC SERVICE COMPANY NORX 0 105,221,076 44,786,067 0 NOVA CHEMICALS INC NCIX 346,888 30,240,934 106,767,868 1,224,714 OCCIDENTAL CHEMICAL CORP HOKX 1,445,192 60,904,053 101,775,835 2,415,038 OIL-DRI CORPORATION OF AMERICA ODTX 100,066 1,167,751 1,184,002 101,459 OXBOW CALCINING LLC (Formerly Great Lakes Carbon) GLCX 402,095 5,570,116 2,691,323 194,281 OLD WORLD TRANSPORTATION LTD OWIX 37,587 1,269,831 771,818 22,846 OCI CHEMICAL CORPORATION STAX 59,979 4,313,828 366,816 5,100 OLIN CORPORATION OLNX 1,687,999 9,361,499 39,274,893 7,081,770 OLSEN BROTHERS ENTERPRISE OLSX 38,314 6,702,733 3,893,050 22,253 ORLANDO UTILITIES COMMISSION OUCX 10,705,726 36,171,455 9,818,056 2,905,866 POOLE CHEMICAL COMPANY PCHX 0 2,890 12,567 0 PPG INDUSTRIES INC PPGX 398,250 14,513,410 30,107,563 826,156 PENFORD PRODUCTS COMPANY PENX 6,385 2,081,092 4,929,002 15,123 PERDUE AGRIBUSINESS INCORPORATED PFMX 218,737 10,072,233 4,280,956 92,969 PIONEER RAILROAD EQUIPMENT CO LTD PREX 0 PENN SPECIALTY CHEMICALS QOTX 3 202,977 151,543 2 PINNACLE POLYMERS PINX 55,629 923,462 7,601,958 457,939 PROCOR LIMITED PROX 3,778,228 408,152,644 765,623,601 7,087,301 PROCTER & GAMBLE PGHX 548,920 13,353,958 40,796,544 1,676,959 QUAKER OATS QOHX 36 193,857 261,269 49 RAILCAR ASSOCIATES LP ITLX 5,724,289 204,863,776 180,487,186 5,043,160 RAILCAR ASSOC LP/CIRR CIRR 5,652,746 10,839,440 6,321,533 3,296,667 RAILCAR LEASING LLC (ACFX) ACFX 10,070,455 255,600,944 259,116,303 10,208,957 SEMINOLE ELECTRIC COOPERATIVE INC SEMX 509,131 1,570,954 13,169,586 4,268,135 RAILRUNNER NA INC RNSX 0 0 352,449 0 RAIL LOGISTICS LLC RRLX 191,980 5,832,478 8,675,359 285,555 RAILWEST US INC RWTX 2,705 737,350 806,715 2,959 REAGENT CHEMICAL & RESEARCH INC RCRX 337,608 16,832,604 48,937,054 981,520 RESIDUAL BASED FINANCE CORPORATION OFOX 38,314 6,702,733 3,893,050 22,253 RELCO TANK LINE INC RELX 56,046 2,185,250 823,894 21,131 MRXX CORPORATION RRRX 338,903 7,297,837 4,410,675 204,827 RHODIA CORPORATION RPBX 12,490 1,841,581 3,716,226 25,204

Page 3 of 6 RAILROAD EQUIPMENT CAR COMPANY 2009 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV FELD ENTERTAINMENT/RINGLING BROS RBBX 103,623 2,056,262 24,462,894 1,232,780 RIO GRANDE CHEMICAL LTD RGCX 673,131 27,873,216 46,265,374 1,117,297 ROANOKE CEMENT COMPANY RCCX 1,128 606,694 4,216,266 7,839 ROCKY MTN TRANSP SERVICES RTRX 68,527 4,831,381 4,872,867 69,115 SGA LEASING COMPANY SGAX 11,463 1,406,704 811,381 6,612 BHP COPPER INC PVCX 0 BEN J TARBUTTON JR SAN 62,447 571,990 195,235 21,315 SANIMAX AMX LLC BIPX 62,789 648,453 328,000 31,760 SAUVAGE GAS COMPANY SAUX 1,524 1,062,729 313,967 450 SCHNITZER SOUTHEAST LLC MIRX 170,732 539,931 204,363 64,622 SEGX RAILCAR LLC SEGX 936 72,427 98,910 1,278 SEPARATION TECHNOLOGIES LLC STFX 43,946 377,740 69,794 8,120 SHELL OIL COMPANY SCMX 248,369 9,082,388 7,923,520 216,678 S M BROOKS FREIGHT TJRX 27,438 1,220,760 1,518,448 34,129 S C RAIL LEASING AMERICA INC SIRX 1,059,452 36,004,328 38,964,284 1,146,551 SHERWIN ALUMINA COMPANY SHAX 169,797 3,629,791 1,274,872 59,637 SHINTECH INCORPORATED ROIX 280,846 15,219,734 22,159,517 408,904 SID RICHARDSON CARBON CO SRCX 191,835 9,076,357 23,261,189 491,641 SOLVAY CHEMICALS INC SMNX 577,239 37,684,980 20,191,052 309,276 CEMEX INC CEMX 1,428,025 27,821,861 91,460,021 4,694,409 SOUTH CAROLINA PUBLIC SERVICE AUTH SCWX 485,408 66,183,330 57,715,321 423,301 SOUTH CAROLINA ELECTRIC & GAS CO SCNX 482,093 16,699,587 8,875,184 256,214 SOUTH MISSISIPPI ELE PWR ASSOC SMEX 439,176 13,022,239 15,374,434 518,504 KOCH NITROGEN COMPANY KNCX 63,322 2,511,891 234,000 5,899 SOUTHERN PARTS & EQUIPMENT INC SPEX 34,032 183,126 128,328 23,848 SOUTHERN RAIL ASSOCIATES SRAX 37,519 1,660,374 876,417 19,804 SOUTHERN RAIL LEASING INC SRLX 833,101 5,475,877 4,453,924 677,621 STANDRIDGE COLOR CORP SCBX 182,023 525,154 729,265 252,770 SOUTHWEST RAIL INDUSTRIES INC SRIX 259,590 17,137,638 36,332,548 550,342 STERLING CHEMICALS INC STEX 3,876 447,086 1,106,984 9,597 STRUCTURAL METALS INC SMIX 308,035 5,656,777 8,961,269 487,978 SUBURBAN PROPANE L.P ACGX 0 SUNOCO INC (R&M) SUNX 169,004 6,649,097 27,137,537 689,771 SUNGAS CORPORATION SGCX 4,004 22,949 4,896 854 HUGH M TARBUTTON SAN 65,000 614,628 196,963 20,830 PCS PHOSPHATE COMPANY TGAX 4,972,508 35,577,536 48,498,820 6,778,456 SASKATCHEWAN GRAIN CAR CO SKNX SKNX 30,335 17,466,277 3,889,633 6,755 SASKATCHEWAN GRAIN CAR CO SKPX SKPX 23,106 16,550,783 4,409,973 6,157 TRADE WIND LTD TAZX 5,986 140,779 147,696 6,280 TTX COMPANY TTX 155,598,244 6,682,211,287 3,700,000,000 86,156,136 TAMAK TRANSPORTATION CORP TGPX 48 487,976 1,102,975 108 TAMINCO TAMX 21,276 723,632 6,152,304 180,888 TARMAC AMERICA INC TITX 49,954 1,712,550 5,377,728 156,865 TRANSMATRIX INC TMIX 7,016 331,993 243,411 5,144 TRANSPORTATION CORP AMERICA THRX 48,268 1,109,907 605,332 26,325 TRANSPORTATION EQUIPMENT INC TEIX 526,572 24,895,929 46,845,232 990,820 TRANSRAIL INC TASX 158,038 2,024,147 2,829,619 220,926 TRINITY INDUSTRIES LEASING CO TILX 18,276,915 916,877,704 3,071,050,208 61,217,896 TRINITY CHEMICAL LEASING LLC TCIX 969,521 21,133,407 30,309,769 1,390,498 TRINITY RAIL MANAGEMENT MCHX 6,732,798 100,143,990 23,462,893 1,577,438 TROPICANA TRANSPORTATION CORP TPIX 4,654,028 31,148,844 36,050,037 5,386,328 U S ECOLOGY IDAHO CHUX 1,059 9,012,091 14,833,987 1,743 UNION TANK CAR COMPANY UTCX 31,924,606 1,175,776,830 1,629,503,614 44,244,162 WINTER BIRD CORPORATION SYSX 96,014 685,846 140,135 19,618 MITSUI RAIL CAPITAL LLC MBKX 4,917,704 456,490,858 322,766,247 3,477,110 U S BORAX INC BORX 81,508 6,182,977 5,727,451 75,503 DOMINION VIRGINIA POWER VAPX 0 VAE NORTRAK NORTH AMERICA NTKX 208 2,235 52,000 4,839 VFL TECHNOLOGY CORPORATION VFLX 0 269,772 737,100 0 VIRGINIA ELECTRIC POWER COMPANY VAPX 669 33,075,220 19,017,751 385 VULCAN MATERIALS CO (VULX) VULX 2,048,481 23,727,550 41,895,141 3,616,952 WALTER HAFFNER COMPANY WCHX 343,297 5,833,081 13,296,907 782,569 WEDRON SILICA COMPANY WSSX 62,979 8,967,335 19,667,545 138,128 WESTLAKE POLYMERS CORP WLPX 362,461 17,253,172 43,028,983 903,969 WESTERN FUELS & ASPHALTS SUPPLY SJFX 7,867 888,026 2,266,290 20,077 WESTERN NATURAL GAS CO WNGX 1,615 12,135 48,435 6,446 WESTERN RAILROAD EQUIPMENT CO WREX 30,948 2,548,209 2,728,140 33,133 SIEMENS POWER GENERATION INC KWUX 3,372 73,363 4,392,269 201,883 MEADWESTVACO CORPORATION WVCX 408,902 5,121,327 3,871,170 309,086

Page 4 of 6 RAILROAD EQUIPMENT CAR COMPANY 2009 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV BLUE CIRCLE INC BCIX 2,072,637 14,118,475 52,187,958 7,661,358 WISCONSIN PUBLIC SERVICE WPSX 706 89,808,372 53,978,959 424 ATEL EQUIPMENT CORPORATION AEQX 24,494 5,713,666 2,588,200 11,095 BASF CATALYSTS, LLC (formerly engelhard corp) ENGX 1,683,516 7,517,333 21,500,796 4,815,130 DUKE ENERGY CAROLINAS LLC DKPX 2,392 53,063,767 77,757,672 3,505 DUKE ENERGY INDIANA INC LERX 0 18,047,320 14,529,400 0 EQUA-CHLOR LLC EQCX 0 129,213 350,286 0 FLINT HILLS RESOURCES LP (HHCX) HHCX 42,136 2,390,453 3,282,167 57,854 FORBO ADHESIVES, LLC FOBX 0 82,043 976,500 0 GERSHOW RECYCLING CORP GERX 0 GREENBRIER MANAGEMENT SERV ( Midwest Agri) MAGX 4,892 5,454,229 11,750,317 10,539 GREENBRIER MANAGEMENT SERV (GBRX/OTDX) GBRX 1,047,689 29,571,075 57,545,821 2,038,821 GREENBRIER MANAGEMENT SERV (Babcock&Brown) FLIX 1,927,307 177,418,662 310,413,679 3,372,038 GREENBRIER MANAGEMENT SERV (PMLX) PMLX 0 257,681 1,089,414 0 GREENBRIER MANAGEMENT SERV (OmniSource) OMNX 160,001 4,033,511 21,941,622 870,379 GREENFIELD LOGISTICS, LLC GFLX 0 232,199 2,050,650 0 HEXION SPECIALTY CHEMICALS (fka Resolution Perf) RSLX 7,120 292,825 520,516 12,656 HOLCIM US INC APAX 811,961 17,266,542 80,353,606 3,778,637 HIGH SIERRA TRANSPORTATION BRSX 8,763 1,084,650 1,183,300 9,560 INEOS ABS (USA) LANXESS LUPX 9,372 1,834,796 4,100,420 20,945 J & J RAILCAR LEASING LLC KFTX 579 3,032,903 2,758,994 527 HUNTSMAN ETHYLENEAMINE LTD HEAX 0 47,253 135,800 0 ICL PERFORMANCE PRODUCTS ICPX 5,577 390,521 1,904,547 27,199 INEOS OLEFINS & POLYMERS USA LLC AMCX 932,962 48,327,293 123,688,821 2,387,822 INFINITY RAIL, LLC IFRX 1,064,290 26,058,603 34,530,125 1,410,285 INNOPHOS INC. IPBX 99,532 5,017,467 7,138,726 141,612 INTERNATIONAL SPECIALTY PRODUCTS ISPX 10,184 635,019 1,019,353 16,348 INTERSTATE COMMODITIES INC INTX 350,482 7,816,378 5,526,514 247,806 INVISTA S A R L INVX 602,009 12,834,695 3,957,114 185,608 KAMIN LLC KMNX 14,932 205,406 3,624,156 263,458 KAPSTONE CHARLESTON KRAFT LLC KSCX 100,957 1,514,923 5,137,700 342,385 KEMIRA CHEMICALS CANADA KCPX 6 586,383 1,021,635 10 LEGAND MARKETING LTD JJJX 5,412 460,177 1,049,082 12,338 LANSING TRADE GROUP LLC LANX 138,283 1,180,774 688,800 80,667 MACON IRON MAIX 400 980 7,952 3,246 MAINE METAL RECYCLING LISX 58,165 229,732 105,980 26,833 MARTIN SULPHUR MGSX 18,093 689,019 652,545 17,135 MID-SOUTH MILLING CO MSMX 863 39,511 148,679 3,247 MIDWEST RAILCAR CAPITAL EQUIPMENT MCEX 414,942 8,631,667 26,412,239 1,269,691 MINNESOTA SOYBEAN PROCESSORS SOYX 0 7,359,758 12,527,962 0 MIRANT CHALK POINT LLC PEPX 18,239 5,346,742 2,641,522 9,011 NATIONAL SALVAGE & SERVICE NSSX 308,880 1,384,345 58,595 13,074 NATIONAL STEEL CAR LTD NSCX 1,158 18,032 517,300 33,221 NETWORK TRADING INC NTIX 15,935 84,443 183,280 34,586 NU STAR MARKETING LLC CPAX 378,008 766,224 1,558,950 769,090 NEWELL TRANSPORTATION LLC NELX 492,441 962,310 7,945,124 4,065,743 PQ CORPORATION CIII 0 8,079 3,500 0 PROGRESS RAIL SERVICES CORPORATION SPSX 201,294 34,530,949 20,964,482 122,210 PROLERIZED NEW ENGLAND CO LLC ORTX 126,720 508,175 431,520 107,605 PROLERIZED NEW ENGLAND INC SSEX 58,165 1,351,011 902,902 38,873 PROTRADE TRANSPORTATION SERVICE DREX 35,575 2,071,626 3,866,539 66,398 PUBLIC SERVICE CO OF OKLAHOMA OPSX 0 29,648,631 5,417,592 0 PSC METALS INC SFRX 8,097 913,009 893,835 7,927 RAIL CONNECTION, INC (Formerly Appalachian) APPX 1,615,353 21,217,127 9,556,421 727,572 RAMPART RANGE CORP RRBX 696 2,555,996 4,536,145 1,235 RUDDY TANK CAR COMPANY RUDX 0 64,788 9,240 0 SOLUTIA INC MLUX 17,544 66,973 246,276 64,514 STEEL DYNAMICS INC SDIX 5,570 832,527 3,429,043 22,942 INDIANTOWN COGENERATION ICXX 3,163,699 20,989,663 21,849,337 3,293,275 INEOS-NOVA (Formerly Styrenics Div of INEOS America INEX 3,625 1,317,447 4,319,277 11,885 SULCOM INCORPORATED ITDX 915,411 10,888,051 44,190,378 3,715,298 SUPERIOR WELL SERVICES INC SWSX 0 TATE & LYLE INGREDIENTS AMERICAS INC SSPX 2,266,376 77,093,462 155,892,075 4,582,880 THE DETROIT SALT COMPANY DSSX 1,302 2,671,221 444,437 217 MOSAIC CROP NUTRITION LLC IMCX 154,338 16,563,025 1,450,086 13,512 TUBULAR TRANSPORT SERVICES MVKX 0 1,470,511 1,011,920 0 USA WASTE SERVICES INC USWX 0 18,451,013 9,149,209 0 UNIMIN CORP WWUX 405,194 5,591,370 12,723,800 922,065 WAKE PARTNERSHIP WAKX 0

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Name Mark GA Miles US Miles US FMV GA FMV U S MAGNESIUM LLC USGX 0 49,599 942,486 0 WACKER CHEMICAL CORP WPHX 2,077 822,494 8,152,149 20,586 WELL SERVICES DSIX 0 ALLCAPITAL RAIL MANAGEMENT LLC ALLX 0 0 61,674,328 0 GEORGIA GULF CHEMICALS & VINYLS LLC GAPX 678,403 9,553,442 15,451,390 1,097,224 KDL TRANSPORTATION LLC SASX 2,047 243,492 265,990 2,236 KEMIRA WATER SOLUTIONS INC EAGX 107,775 1,809,222 9,351,775 557,083 OXEA CORPORATION OXAX 17,601 1,829,475 1,568,889 15,094 THE DAVID J. JOSEPH CO DJJX 2,575,844 141,829,605 119,885,172 2,177,299 AIG RAIL SERVICES INC AIGX 225,979 6,462,794 48,204,451 1,685,524 ALLIANT ENERGY LNDX 1,176 249,678,561 63,098,919 297 AMERICAS STYRENICS LLC ASOX 118,438 1,796,784 15,601,417 1,028,393 ASHLAND, INC APHX 1,492 391,876 1,231,295 4,688 BTMU CAPITAL CORPORATION BCUX 87,540 578,115 2,410,473 365,001 ERCO WORLDWIDE (USA) INC ECLX 1,088 1,380,762 1,552,459 1,223 PIONEER AMERICAS LLC PIOX 19,963 989,006 831,340 16,781 SUNBELT CHLOR ALKALI PS SBLX 374,617 5,695,728 18,496,840 1,216,566 Totals 616,925,565 22,375,266,240 24,210,457,537 661,284,467

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