RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV ADLER FUNDING LLC ADLX 479,180 85,804,886 139,036,916 776,456 ADM TRANSPORTATION COMPANY ADMX 9,231,208 341,004,546 340,058,341 9,205,594 AEROPRES CORPORATION AREX 4,009 814,307 2,597,757 12,789 AEP SERVICE CORPORATION AEPX 0 371,548,966 133,568,884 0 AG PROCESSING INC AGPX 106,292 33,906,483 56,810,339 178,092 AGRIUM U S INC AGHX 3,638 1,022,643 1,159,602 4,125 AIR LIQUIDE INDUSTRIAL US LP IAPX 18,808 2,623,840 9,039,632 64,797 AIR PRODUCTS & CHEMICALS APRX 0 ALABAMA POWER COMPANY APOX 77,768 294,243,421 73,384,540 19,395 ALBEMARLE CORPORATION EBAX 26,890 475,953 1,284,982 72,598 ALBERTA GOVN/ALNX/CN-RAIL ALNX 7,643 20,498,054 3,687,229 1,375 ALLCAPITAL RAIL MANAGEMENT LLC ALLX 0 ALLIANT ENERGY LNDX 0 ALLIED ENTERPRISES INC AMEX 36,595 1,847,558 3,765,814 74,590 AMERICAN ELECTRIC POWER AEPX 0 AMERICAN GYPSUM COMPANY AGYX 0 AMERICAN RAILCAR INDUSTRIES AMFX 704,949 26,505,436 224,872,156 5,980,788 AMERICAN RAILCAR LEASING LLC ACFX 16,718,565 448,643,722 825,000,000 30,743,361 AMERICAN SODA LLC ASHX 192,016 27,275,269 18,326,520 129,017 AMERICAS STYRENICS LLC ASOX 154,463 9,216,910 12,191,276 204,309 AMG RESOURCES CORPORATION AMGX 52,440 4,253,627 4,453,273 54,901 ARCELOR MITTAL USA INCOAL INC INLX 0 ARGOS CEMENT LLC ARUX 54,155 276,362 2,903,308 568,923 ARIZONA CHEMICAL COMPANY AZXX 1,084,265 4,437,220 15,964,943 3,901,143 ARKEMA INC TELX 164,104 2,719,305 8,164,459 492,707 ARRENDADORA NACIONAL DE CARROS GAMX 199,172 20,105,277 19,159,715 189,805 ASHLAND, INC AICX 000 0 ATEL EQUIPMENT CORPORATION AEQX 183,670 11,689,226 10,153,475 159,539 ATEL LEASING CORPORATION ATGX 159,442 11,197,262 7,232,921 102,992 AXIALL LLC (fka Gulf Chemical & Vinyls) GCPX 218,693 11,578,594 11,659,779 220,226 BABCOCK & WILCOX POWER GENERATION GROUP BAWX 696 16,990 134,217 5,498 BADGER GRAIN COMPANY BGCX 0 BAKERY FEEDS/DIV GRIFFIN INDUSTRIES BFBX 0 BAKERY TRADING COMPANY JBRX 117,659 3,934,022 2,239,172 66,969 BASF CATALYSTS, LLC (formerly engelhard corp) ENGX 0 BASF CORPORATION DBCX 1,325,559 15,534,519 61,613,931 5,257,511 BAYER MATERIAL SCIENCE LLC BAYX 0 19,984 831,945 0 BEN J TARBUTTON JR SAN 0 246,092 195,235 0 BHP COPPER INC PVCX 0 BLUE CIRCLE INC BCIX 0 BP CORPORATION NORTH AMERICA BPOX 1,012,081 13,313,267 23,746,468 1,805,218 BRASKEM AMERICA INC HLEX 172,541 10,916,428 26,779,700 423,270 BROWNER TURNOUT COMPANY BTCX 0 BTMU CAPITAL CORPORATION BCUX 144,900 1,605,608 2,775,460 250,475 BUNGE NORTH AMERICA INC CSYX 3,259,826 52,171,638 76,048,176 4,751,697 CAI RAILINC CAIX 620 5,300,621 15,153,287 1,772 C L INDUSTRIES INC (fka Florida Crushed Stone) FCSX 16,902 35,850 49,672 23,419 C W BROOKS INC CWBX 1,699 758,937 723,832 1,620 CABOT CORPORATION CABX 366,685 5,031,949 2,729,304 198,888 CABOT CORPORATION CAB-O-SIL DIV COSX 4,698 268,972 334,015 5,834 CALDWELL-BAKER COMPANY RFMX 444,058 6,111,765 11,660,830 847,232 CALUMET LUBRICANTS CLIX 27,776 4,476,440 5,932,232 36,809 CANADIAN WHEATBOARD (CNWX) CNWX 3,561 8,950,779 1,393,630 554 CARGILL INCORPORATED CRGX 5,844,899 197,580,768 155,587,646 4,602,645 CARMATH INC (fka M&C Railcar Leasing) CMHX 508,192 15,476,588 14,684,573 482,185 CCC TRANSPORT COMPANY (fka Continental Carbon) CCEX 48,726 3,156,684 3,954,045 61,034 CELTRAN INC CELX 319,059 7,666,522 7,839,071 326,240 CEMEX INC CEMX 0 CENEX HARVEST STATES CHSX 37,326 9,182,876 19,201,309 78,048 CENTENNIAL GAS LIQUIDS LLC CRPX 0 CENTRAL POWER & LIME INC CMIX 0 CHEVRON ORONITE COMPANY LLC COCX 21,620 4,285,369 4,075,343 20,560 CHEVRON PHILLIPS CHEMICAL CO L P CPCX 1,807,088 65,969,007 197,629,068 5,413,650 CHEVRON USA INC CPDX 272,179 18,879,861 118,180,551 1,703,734 CHICAGO FREIGHT CAR LSG CO CRDX 3,610,661 192,589,451 211,267,366 3,960,834 CII CARBON LLC CCCX 0 CIT RAIL LLC CBFX 9,392 47,596,671 479,810,577 94,678 CITGO PETROLEUM CORP CSOX 19,896 1,360,155 459,548 6,722 CITICORP RAILMARK INC CRIX 91,743 52,007,097 58,361,237 102,952

Page 1 of 7 RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV CITY OF LAKELAND ELE & WAT LAKX 102,944 336,679 376,679 115,175 CITY/GAINESVILLE REGIONAL UTILI GNFX 1,319,403 5,961,619 1,986,698 439,688 CK INDUSTRIES INC CKIX 0 CN TREASURY OPERATIONS LTD CNLX 179,919 20,357,332 4,030,178 35,619 COFFEYVILLE RESOURCES NITROGEN FERTILIZERS CRNX 0 COLUMBIAN CHEMICALS CO CCX 254,985 3,879,683 6,306,146 414,460 COMMERCIAL METALS SMPX 252,123 1,105,457 1,145,676 261,296 COMPASS CAPITAL CORPORATION CMPX 100,706 5,750,939 7,286,291 127,592 CONAGRA FOODS (MHC INC) CAGX 114,055 7,362,997 9,739,146 150,862 CONRAD YELVINGTON DISTRIB INC CYXX 1,741,609 6,859,250 6,047,691 1,535,549 CONSOL ENERGY INC ACCX 0 CONSOLIDATED GRAIN & BARGE CGRX 423,301 3,229,849 2,457,850 322,124 CONSUMERS ENERGY COMPANY CPOX 0 CONTINENTAL TANK CAR CORP CNTX 8,629 1,397,721 540,033 3,334 CPLX LEASING LIMITED CPLX 468 490,476 270,723 258 CRISTAL USA INC (fka Millennium Inorganic) MQPX 15,677 798,698 3,236,023 63,517 CRYO-TRANS INC CRYX 574,812 45,268,770 129,360,139 1,642,584 CRYSTAL CAR LINE INC CCLX 389,822 19,238,002 36,684,809 743,349 CUSTOM BUILDING PRODUCTS CBPX 0 104,694 363,112 0 CWR TRANSPORTATION CWRX 1,251 469,381 326,448 870 D B WESTERN INC DBWX 0 334,317 1,800,540 0 DAK AMERICAS LLC DAKX 821,355 10,684,180 32,649,828 2,509,982 DAKOTA GASIFICATION COMPANY DGCX 0 DANA RAILCARE DNAX 0 DATX ASSOCIATES DATX 0 DELTA TANK LINE COMPANY DTLX 27,121 2,551,633 3,395,859 36,094 DETROIT EDISON COMPANY DEEX 220 268,929,895 67,188,465 55 DOMINION VIRGINIA POWER VAPX 0 DOMINO FOODS INC ASRX 0 DUKE ENERGY CAROLINAS LLC DKPX 6,619,089 104,675,859 128,744,982 8,141,080 DUKE ENERGY INDIANA INC LERX 0 E I DUPONT DE NEMOURS CO DUPX 580,367 15,074,050 33,267,956 1,280,852 EAST CARBON DEVELOPMENT CO (f/k/a ECDC envir) ECXX 12,760 4,648,049 21,258,231 58,359 EASTMAN CHEMICAL TEXAS CITY INC STEX 0 0 270,278 0 EASTMAN CHEMICAL COMPANY ETCX 435,746 25,484,179 69,481,410 1,188,041 ELEMENTIS CHROMIUM LP ACRX 102,045 755,746 1,757,464 237,302 ELI LILLY AND COMPANY ELCX 208 285,166 305,974 223 ELTM LP DPIX 69,976 238,964 235,267 68,893 ENTEC POLYMERS LLC RDIX 17,823 1,299,344 2,025,762 27,787 ENTERPRISE PRODUCTS OPERATING LP EPCX 83,397 2,444,802 1,573,206 53,665 ENVIROSOLUTIONS INC ESIX 2,370 6,354,994 13,849,954 5,165 EPIC EPIX 177,547 4,639,328 9,052,080 346,423 EQUA-CHLOR LLC EQCX 0 EQUISTAR CHEMICALS LP EQUX 1,052,557 73,532,373 219,923,969 3,148,035 ERCO WORLDWIDE (USA) INC ECLX 2,765 1,487,787 4,450,624 8,271 ESSEX HYBRID SEED EHSX 57,710 1,147,325 635,214 31,951 ETHYL CORPORATION ECDX 0 EVEREST RAILCAR SERVICES INC EAMX 8,880 5,037,019 6,171,440 10,880 EVONIK CARBON BLACK LLC (fka Degussa Engineered) DCBX 0 EVONIK DEGUSSA (EVCX) EVCX 0 51,245 113,550 0 EVONIK DEGUSSA CANADA INC DLPX 0 1,684,132 5,366,626 0 EVONIK CORPORATION DSLX 14,371 119,399 125,387 15,092 EXCEL RAILCAR ERCX 68,690 2,132,928 6,242,229 201,028 EXXON-MOBIL CORPORATION ECUX 2,126,771 109,795,502 253,813,905 4,916,450 FARMER'S UNION INDUSTRIES LLC CBIX 0 FEED PRODUCTS SOUTH INC FPSX 0 143,067 282,370 0 FELD ENTERTAINMENT/RINGLING BROS RBBX 110,126 2,185,087 22,225,139 1,120,123 FERROUS PROCESSING AND TRADING CO FPTX 57,846 3,153,804 12,534,821 229,909 FIRST ENERGY GENERATION CORPORATION FEPX 0 FIRST UNION RAIL CORP FURX 11,862,236 631,359,787 636,620,952 11,961,085 FLAGSHIP RAILSERVICES LLC (formerly AIG Rail) AIGX 372,424 16,554,023 70,683,742 1,590,207 FLEX LEASING CORPORATION FLCX 0 FLEXSYS AMERICA LP FLAX 0 FLINT HILLS RESOURCES LP FHRX 646,759 31,882,460 139,592,748 2,831,741 FLORIDA CRUSHED STONE-FCSX FCSX 0 FMC CORPORATION FMLX 240,855 54,282,342 29,751,605 132,010 FORBO ADHESIVES, LLC FOBX 0 FORMOSA TRANSRAIL CORP FPAX 1,708,297 55,164,390 98,956,430 3,064,422 FREEMAN GAS & ELECTRIC INC BOBX 2,869 37,707 40,543 3,085

Page 2 of 7 RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV FUEL SUPPLY TRUST (Consumers Energy-Servicer) FSTX 0 G E RAIL SERVICES CORP AESX 13,060,557 1,017,912,460 1,132,487,678 14,530,640 G E RAIL SERVICES CORP / CIRR CIRR 3,412,357 7,244,544 6,170,574 2,906,491 GATX CORPORATION GATX 0 GATX CORPORATION (ALHX) ALHX 0 GATX DE MEXICO S A DE C V ENDX 7,329 4,123,006 1,940,635 3,450 GATX RAIL CANADA CORP CGTX 378,236 102,393,189 140,960,966 520,704 GATX RAIL HOLDINGS INC (ALHX) ALHX 799,807 17,792,251 51,869,416 2,331,662 GATX RAIL HOLDINGS INC (ALLX) ALLX 0 1,496,327 5,274,063 0 GENERAL CHEMICAL PERFORMANCE GCTX 50,954 89,782 35,616 20,213 GENERAL ELECTRIC COMPANY GEX 000 0 GENON CHALK POINT LLC PEPX 0 1,796,078 210,996 0 GEORGIA PACIFIC CHEMICALS LLC(FRMLY RESIN) GPPX 59,752 1,627,961 3,037,037 111,470 GEORGIA PACIFIC LLC GPSX 2,648,662 9,030,506 6,478,470 1,900,146 GEORGIA POWER CO/SCHERER GALX 55,333,698 443,582,518 261,044,756 32,563,438 GERDAU AMERISTEEL US INC GAXX 436,959 561,151 882,000 686,799 GERSHOW RECYCLING CORP GERX 0 GLNX CORPORATION GLNX 248,058 32,976,171 25,915,175 194,943 GOLDEN FOODS LLC LEOX 0 GOLDEN PEANUT COMPANY LLC GKLX 14,502 15,437 31,200 29,310 GREENBRIER MANAGEMENT SERV ( Midwest Agri) MAGX 599 5,919,235 9,359,900 947 GREENBRIER MANAGEMENT SERV (Babcock&Brown) FLIX 000 0 GREENBRIER MANAGEMENT SERV (GBRX/OTDX) GBRX 3,215,333 317,048,485 631,464,802 6,403,972 GREENBRIER MANAGEMENT SERV (LaFarge North) LAFX 1,061,269 16,306,712 61,711,407 4,016,285 GREENBRIER MANAGEMENT SERV (OmniSource) OMNX 338,566 4,934,640 20,552,143 1,410,084 GREENBRIER MANAGEMENT SERV (PMLX) PMLX 0 496,401 876,540 0 GREENBRIER MANAGEMENT SERV (SJTX) SJTX 0 439,165 507,275 0 GREENFIELD LOGISTICS, LLC GFLX 2,320 393,875 1,334,550 7,861 GRIMMEL INDUSTRIES GDJX 35,050 678,034 717,633 37,097 GULF POWER COMPANY GLFX 171,705 22,404,187 29,787,479 228,290 GWI LEASING CORP GWIX 0 HB FULLER COMPANY FOBX 0 77,161 567,000 0 HALIBURTON ENERGY SVC HWCX 2,959 24,567,471 89,270,196 10,752 HARCROS CHEMICALS INC HCIX 0 HARSCO RAIL FTSX 262 47,010 47,663,950 265,645 HAVERHILL CHEMICALS LLC HAVX 10,218 607,359 621,537 10,457 HEADWATERS RESOURCES INC VFLX 4,024 164,147 5,420,805 132,889 HELM CHESAPEAKE LP HCSX 290,118 21,761,875 21,882,846 291,731 HELM FINANCIAL CORPORATION HLMX 3,642,916 89,875,386 51,968,391 2,106,433 HELM PACIFIC LEASING HPJX 1,562,887 41,835,150 67,955,516 2,538,698 HERCULES INCORPORATED HPCX 0 10,398 7,961 0 HERITAGE ENVIRONMENTAL SERVICES HESX 2,653 239,550 2,229,000 24,686 HERITAGE OPERATING LP JCSX 0 HERZOG RAILROAD SERVICES INC HZGX 2,854,941 38,320,648 24,305,794 1,810,815 HESI HWCX 0 HIGH SIERRA TRANSPORTATION BRSX 0 HOLCIM US INC APAX 850,480 20,949,303 71,045,250 2,884,228 HONEYWELL INTERNATIONAL ACTX 14,680 551,767 7,195,169 191,431 HUGH M TARBUTTON SAN 0 HUNTSMAN ETHYLENEAMINE LTD HEAX 819 73,834 145,578 1,615 HUNTSMAN PETROCHEMICAL CORP HMAX 12,261 416,753 346,249 10,187 ICL-IP AMERICA INC SUPX 0 ICL PERFORMANCE PRODUCTS ICPX 1,460 86,983 1,201,140 20,161 INDIANTOWN COGENERATION ICXX 1,084,639 5,670,312 17,579,927 3,362,756 INDORAMA VENTURES (OXIDE & GLYCOLS) OWIX 17,213 328,777 91,658 4,799 INEOS ABS (USA) LANXESS LUPX 0 1,471,890 2,770,553 0 INEOS OLEFINS & POLYMERS USA LLC AMCX 651,114 36,314,513 62,488,353 1,120,407 INEOS OLIGOMERS OLGX 1,929 9,722,600 9,819,673 1,948 INFINEUM USA LP INFX 70,042 2,476,418 2,082,121 58,890 INFINITY RAIL, LLC IFRX 2,102,522 28,077,324 23,067,244 1,727,351 INFINITY TRANSPORTATION LLC ITFX 690,843 6,618,685 41,026,333 4,282,234 INNOPHOS INC. IPBX 139,033 4,170,365 5,834,179 194,502 INTERCOASTAL CAPITAL CORPORATION KMKX 327 382,236 367,966 315 INTERNATIONAL PAPER IPCX 555,231 3,251,931 3,548,145 605,806 INTERNATIONAL SPECIALTY PRODUCTS ISPX 0 INTERSTATE COMMODITIES INC INTX 881,442 24,828,871 36,634,977 1,300,567 INVISTA S A R L INVX 655,735 10,730,415 3,447,519 210,678 J & J RAILCAR LEASING LLC KFTX 41,617 2,954,336 2,568,464 36,181 J M HUBER CORPORATION JMHX 10,477 195,369 390,606 20,947

Page 3 of 7 RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV J R SIMPLOT COMPANY JRSX 38,053 13,614,450 18,842,563 52,666 JAIX LEASING COMPANY JAIX 5,426,222 30,171,390 76,562,570 13,769,518 JEA (FRMLY JACKSONVILLE ELE AUTHORITY) SJRX 0 KAMIN LLC KMNX 877,905 3,286,885 3,096,094 826,946 KAPSTONE CHARLESTON KRAFT LLC KSCX 24,058 3,310,703 3,939,680 28,629 KDL TRANSPORTATION LLC SASX 0 207,383 955,071 0 KEMIRA CHEMICALS CANADA KCPX 0 KEMIRA LOGISTICS INC EAGX 24,254 2,272,448 9,699,057 103,519 KENNECOTT UTAH COPPER LLC KCCX 1,940 8,937,350 8,544,458 1,855 KEYWELL LLC KEYX 32,262 1,636,368 2,678,927 52,817 KOCH AGRONOMICS SERVICES LLC KASX 6,179 141,012 781,831 34,259 KOCH METHANOL LLC KMEX 29,144 868,971 757,584 25,408 KOPPERS INDUSTRIES INC KPCX 0 319,977 1,287,457 0 KRATON POLYMERS US LLC KPPX 0 45,410 158,559 0 L B FOSTER COMPANY LBFX 73,927 658,368 1,240,735 139,320 LANSING TRADE GROUP LLC LANX 158,057 1,195,492 571,200 75,519 LEGAND MARKETING LTD JJJX 0 LHOIST NORTH AMERICA (fka Chemical Lime Co) APCX 195,280 821,926 2,344,560 557,040 LONE STAR INDUSTRIES INC LCEX 226,142 10,603,092 26,273,970 560,369 M-I LLC MISX 1,043 1,191,891 560,496 490 MACON IRON MAIX 0 MACQUARIE RAIL INC MQRX 1,238,525 56,447,140 131,345,044 2,881,884 MAINE METAL RECYCLING LISX 0 MALLARD TRANSPORATION CO MTCX 72 120,249 65,200 39 MARATHON PETROLEUM CO AOIX 0 MARKWEST HYDROCARBON PART MWHX 19,074 822,810 1,414,525 32,791 MARTIN MARIETTA MATERIALS MMAX 469,975 2,895,347 3,811,275 618,649 MARTIN SULPHUR MGSX 33,151 846,220 522,760 20,479 MASCOUTIN HEIGHTS LEASING CO LLC MHLX 0 450,063 7,767,104 0 MAVERICK TUBE CORPORATIO MVKX 0 1,885,871 750,519 0 MEADWESTVACO CORPORATION WVCX 12,714 570,630 1,964,320 43,766 METAL MANAGEMENT INC MLMX 0 MHF SERVICES MHFX 1,376 6,762,630 4,002,180 814 MID-SOUTH MILLING CO MSMX 0 MIDWEST ETHANOL TRANSPORT MWTX 161,593 7,948,069 18,019,844 366,363 MIDWEST RAILCAR CAPITAL EQUIPMENT MCEX 653,573 19,911,262 67,332,353 2,210,137 MIDWEST RAILCAR CORP MWCX 4,412,721 119,683,845 219,935,612 8,108,985 MINNESOTA SOYBEAN PROCESSORS SOYX 0 MISSISSIPPI POWER COMPANY DEGX 270,047 22,501,142 5,741,120 68,902 MITSUI RAIL CAPITAL LLC MBKX 306,204 86,505,705 130,767,205 462,876 MODERN DISPERSIONS INC MDIX 22,743 127,349 333,076 59,483 MOMENTIVE SPECIALTY CHEMICALS (fka Hexion) RSLX 2,241 140,953 478,313 7,605 MONSANTO COMPANY MLSX 929 96,869 459,148 4,403 MOSAIC CROP NUTRITION LLC IMCX 457,188 14,185,143 67,106,436 2,162,844 MRXX CORPORATION RRRX 162,160 5,134,389 3,406,979 107,603 NASHTEX LEASING INC NTLX 30,587 2,886,889 1,697,163 17,982 NATIONAL SALVAGE & SERVICE NSSX 142,189 1,766,820 2,483,539 199,869 NATIONAL STARCH & CHEM (NLSX) NLSX 0 NATIONAL STEEL CAR LTD NSCX 0 NETWORK TRADING INC NTIX 2,128 53,795 99,180 3,923 NEW HAVEN NATIONAL RAIL TERMINAL NHRX 2,745 1,356,651 514,368 1,041 NEWELL TRANSPORTATION LLC NELX 1,056,325 2,037,717 6,487,353 3,362,956 NORTH AMERICAN SALT COMPANY HCGX 19,481 1,439,313 399,605 5,409 NORTHERN INDIANA PUBLIC SERVICE COMPANY NORX 235 74,852,322 28,133,850 88 NOVA CHEMICALS INC NCIX 389,449 33,132,683 87,337,673 1,026,587 NSC MINERALS NMIX 2,791 2,501,009 4,112,890 4,590 NTL TRANSPORTATION NTRX 36,180 1,423,236 2,125,845 54,041 NU STAR MARKETING LLC CPAX 000 0 OCCIDENTAL CHEMICAL CORP HOKX 1,264,305 57,967,155 102,454,924 2,234,615 OCI CHEMICAL CORPORATION STAX 0 OGE ENERGY CORP (fka Oklahoma Gas & Electric) OGEX 0 OIL-DRI CORPORATION OF AMERICA ODTX 19,804 182,934 249,690 27,031 OKLAHOMA GAS & ELECTRIC CO OGEX 0 OLD WORLD TRANSPORTATION LTD OWIX 0 OLIN CHLOR-ALKALI LOGISTICS OLNX 1,356,037 14,885,522 57,182,362 5,209,182 OLSEN BROTHERS ENTERPRISE OLSX 0 ORION ENGINEERED CARBONS ECQX 191,239 4,706,950 6,342,799 257,702 ORLANDO UTILITIES COMMISSION OUCX 2,284,413 8,776,441 4,842,230 1,260,380 OXBOW CALCINING LLC GLCX 92,752 3,635,293 1,931,300 49,276

Page 4 of 7 RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV OXEA CORPORATION OXAX 34,158 1,489,314 1,504,041 34,496 PCS PHOSPHATE COMPANY TGAX 3,769,657 30,167,380 28,073,481 3,508,007 PCS SALES (USA) INC POTX 255,566 5,910,464 120,918,229 5,228,454 PENFORD PRODUCTS COMPANY PENX 2,988 1,674,554 3,025,095 5,398 PENNAKENN LLC (fka Penn Specialty Chemicals) QOTX 468 32,769 151,543 2,164 PERDUE AGRIBUSINESS INCORPORATED PFMX 0 PETROSOL PTSX 0 24,612 79,000 0 PHILLIPS 66 COMPANY CONX 122,789 12,919,174 16,098,860 153,010 PINNACLE POLYMERS PINX 55,731 977,728 6,265,350 357,128 PIONEER RAILROAD EQUIPMENT CO LTD PREX 0 POLYONE COMPANY TGCX 56,208 1,211,185 2,765,859 128,356 POOLE CHEMICAL COMPANY PCHX 6,709 249,502 152,800 4,109 PPG INDUSTRIES INC PPGX 389,116 12,408,146 34,412,443 1,079,165 PQ CORPORATION CIII 0 PRAXAIR INC LCIX 92,675 3,268,728 12,138,874 344,161 PROCOR LIMITED PROX 3,789,402 504,649,976 963,798,746 7,237,137 PROCTER & GAMBLE PGHX 290,073 11,001,944 23,450,971 618,299 PROGRESS ENERGY CAROLINA INC PGNX 0 PROGRESS ENERGY FLORIDA INC PEFX 0 PROGRESS RAIL SERVICES CORPORATION SPSX 1,866,933 47,187,893 33,312,810 1,317,982 PROLERIZED NEW ENGLAND CO LLC ORTX 116,793 260,322 270,044 121,155 PROLERIZED NEW ENGLAND INC SSEX 170,336 1,212,409 848,158 119,161 PROTRADE TRANSPORTATION SERVICE DREX 20,324 1,907,118 3,300,843 35,177 PSC METALS INC SFRX 23,391 1,059,960 865,779 19,106 PUBLIC SERVICE CO OF OKLAHOMA OPSX 0 10,450,666 978,049 0 QUAKER OATS QOHX 0 RAIL CONNECTION, INC APPX 424,753 11,822,802 12,911,551 463,868 RAIL LOGISTICS LLC RRLX 114,524 3,862,346 4,992,400 148,032 RAILCAR ASSOCIATES LP ITLX 0 RAILCAR LEASING & LOGISTICS HCCX 0 RAILCAR LEASING LLC (ACFX) ACFX 6,989,730 211,662,228 234,562,048 7,745,952 RAILCAR LEASING SOLUTIONS RWTX 0 RAILRUNNER NA INC RNSX 000 0 RAILWEST US INC RWTX 0 RAIN CII CARBON LLC CCCX 0 RAMPART RANGE CORP RRBX 0 3,168,364 3,542,729 0 REAGENT CHEMICAL & RESEARCH INC RCRX 216,758 17,223,961 58,941,544 741,760 REICHHOLD INC RCHX 8,606 408,907 684,086 14,398 REDSTREAK LLC QUAX 4,189 388,582 855,264 9,220 RELCO TANK LINE INC RELX 24,893 1,322,172 418,769 7,884 RESIDUAL BASED FINANCE CORPORATION OFOX 83,014 17,407,561 10,730,563 51,172 RHODIA CORPORATION RPBX 15,369 299,650 2,396,760 122,929 RIO GRANDE CHEMICAL LTD RGCX 192,743 24,695,102 45,644,949 356,255 ROANOKE CEMENT COMPANY RCCX 476 821,273 2,983,499 1,729 ROCKY MTN TRANSP SERVICES BTRX 49,494 2,726,877 2,833,118 51,422 RUDDY TANK CAR COMPANY RUDX 0 S M BROOKS FREIGHT TJRX 21,679 1,895,080 1,137,047 13,007 SANIMAX USA INC BIPX 0 SASKATCHEWAN GRAIN CAR CO SKNX SKNX 2,078 7,269,136 361,419 103 SASKATCHEWAN GRAIN CAR CO SKPX SKPX 17,569 16,759,455 4,301,654 4,509 SAUVAGE GAS COMPANY SAUX 3,690 739,073 289,092 1,443 SAVAGE TRANSPORTATION MANAGEMENT RTIX 1,169 1,815,553 4,203,613 2,707 SCHLUMBERGER TECHNOLOGY CORPORATION DSIX 364 24,340,704 37,302,195 558 SCHNITZER SOUTHEAST LLC MIRX 310,438 739,581 1,419,721 595,926 SEARLES VALLEY MINERALS AJPX 76,413 25,596,416 19,564,331 58,405 SEGX RAILCAR LLC SEGX 0 SEMINOLE ELECTRIC COOPERATIVE INC SEMX 6,077,333 14,126,314 10,840,055 4,663,540 SEPARATION TECHNOLOGIES LLC STFX 52,091 329,292 2,789,527 441,278 SGA LEASING COMPANY SGAX 9,493 1,445,184 632,348 4,154 SHELL OIL COMPANY SCMX 142,882 9,609,622 7,465,090 110,996 SHERWIN ALUMINA COMPANY SHAX 177,988 4,167,294 1,246,168 53,225 SHINTECH INCORPORATED ROIX 261,658 14,965,222 16,823,492 294,149 SID RICHARDSON CARBON CO SRCX 144,418 10,315,038 24,588,897 344,262 SIEMENS ENERGY INC KWUX 4,362 112,661 2,984,534 115,555 SMITH RAILROAD COMPANY SRXX 2,089 1,227,181 2,146,841 3,655 SOLUTIA INC MLUX 0 SOLVAY CHEMICALS INC SMNX 429,717 42,932,125 38,526,574 385,621 SOLVAY FLUORIDES LLC SFLX 0 245,363 4,041,148 0 SOUTH CAROLINA ELECTRIC & GAS CO SCNX 0 30,132 2,678,133 0

Page 5 of 7 RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV SOUTH CAROLINA PUBLIC SERVICE AUTH SCWX 288,252 97,545,895 107,610,960 317,995 SOUTH DAKOTA SOYBEAN PROCESSORS LLC SDPX 38,078 2,233,971 2,804,138 47,796 SOUTH MISSISIPPI ELE PWR ASSOC SMEX 317,040 9,458,069 12,106,480 405,816 SOUTHERN PARTS & EQUIPMENT INC SPEX 23,215 221,151 163,067 17,118 SOUTHERN RAIL ASSOCIATES SRAX 86,259 2,135,473 1,698,307 68,600 SOUTHERN RAIL LEASING INC SRLX 0 SOUTHWEST RAIL INDUSTRIES INC SRIX 177,296 23,338,837 42,838,774 325,429 SOUTHWESTERN ELECTRIC POWER CO SEPX 0 25,562,908 4,098,678 0 STANDRIDGE COLOR CORP SCBX 124,038 409,987 520,928 157,602 STEEL DYNAMICS INC SDIX 0 STRATES SHOWS INC JESX 17,390 160,418 140,826 15,266 STRUCTURAL METALS INC SMIX 323,772 4,823,185 4,929,238 330,891 STYROLUTION AMERICA INEX 36,651 3,431,394 10,441,195 111,523 STYRON LLC STYX 67,405 4,486,955 19,632,222 294,924 SUBURBAN PROPANE L.P ACGX 000 0 SULCOM INCORPORATED ITDX 1,547,512 18,470,277 32,663,021 2,736,636 SUNGAS CORPORATION SGCX 0 SUNOCO INC (R&M) ARSX 91,873 7,900,110 16,434,213 191,119 SUPERIOR WELL SERVICES INC SWSX 0 TAMAK TRANSPORTATION CORP TGPX 0 TAMINCO METHYLAMINES INC TAMX 30,644 866,440 4,866,993 172,134 TARMAC AMERICA INC TITX 27,315 949,040 3,811,164 109,692 TATE & LYLE INGREDIENTS AMERICAS INC SSPX 2,282,293 76,645,451 150,518,793 4,482,040 TERRA NITROGEN LIMITED PARTNERSHIP AGMX 1,627 83,441 193,000 3,763 THE ALBERTA GOV/ALPX/CP RAIL ALPX 9,804 11,865,331 4,378,216 3,618 THE ANDERSONS INC AEX 7,253,340 180,517,493 170,208,442 6,839,114 THE ANDREWS COMPANIES TACX 3 1,204,183 5,470,027 14 THE BOEING COMPANY TBCX 13,268 1,584,865 3,091,774 25,883 THE CANADIAN WHEAT BD/CPWX CPWX 641 135,518 185,585 878 THE CIT GROUP/EQUIPMENT FINANCING CEFX 19,039,937 1,464,323,059 2,500,000,000 32,506,380 THE DAVID J. JOSEPH CO DJJX 2,924,189 58,968,370 97,701,908 4,844,951 THE DETROIT SALT COMPANY DSSX 0 1,684,408 394,665 0 THE DOW CHEMICAL COMPANY DOWX 2,537,010 144,435,090 446,886,998 7,849,594 TOTAL PETROCHEMICALS USA INC FINX 318,711 12,386,263 13,056,077 335,946 TRADE WIND LTD TAZX 6,418 48,420 57,585 7,633 TRANSMATRIX INC TMIX 5,911 91,564 42,866 2,767 TRANSPORTATION CORP AMERICA THRX 24,890 722,981 348,851 12,010 TRANSPORTATION EQUIPMENT INC TEIX 509,396 36,829,333 50,008,747 691,684 TRANSRAIL INC TASX 425,610 2,793,649 5,306,311 808,412 TRINITY CHEMICAL LEASING LLC TCIX 1,344,033 31,830,596 40,183,398 1,696,726 TRINITY INDUSTRIES LEASING CO TILX 48,433,917 1,443,637,975 3,681,067,052 123,499,450 TRINITY RAIL MANAGEMENT MCHX 7,926,112 45,951,103 10,732,441 1,851,240 TROPICANA TRANSPORTATION CORP TPIX 3,727,097 29,182,917 25,284,597 3,229,223 TTX COMPANY TTX 191,369,866 7,426,430,588 3,700,000,000 95,344,391 TUBE CITY IMS LLC TCTX 121 1,377,687 603,587 53 TUBULAR TRANSPORT SERVICES MVKX 0 TYSON FRESH MEATS PBRX 0 U S BORAX INC BORX 35,188 3,527,838 1,854,017 18,493 U S ECOLOGY IDAHO CHUX 0 U S MAGNESIUM LLC USGX 0 103,925 783,751 0 USA WASTE SERVICES INC USWX 0 UNIMIN CORP WWUX 236,597 12,377,124 48,580,634 928,651 UNION TANK CAR COMPANY UTCX 26,040,838 1,397,447,643 1,653,697,481 30,815,944 UNITED ASPHALTS INC UAIX 0 UNITED STATES STEEL CORPORATION NSAX 1,557 1,431,182 253,369 276 UNIVAR CANADA LTD UNVX 31,662 840,727 9,120,203 343,469 VAE NORTRAK NORTH AMERICA NTKX 0 VFL TECHNOLOGY CORPORATION VFLX 0 VTG RAIL INC (fka SC Rail Leasing) SIRX 1,111,721 47,314,368 57,464,526 1,350,214 VIRGINIA ELECTRIC POWER COMPANY VAPX 0 8,392,195 1,368,125 0 VOESTALPINE NORTRAK INC NTKX 6 6,502 31,000 29 VULCAN MATERIALS CO (VULX) VULX 1,836,539 20,929,203 31,836,497 2,793,655 WACKER CHEMICAL CORP WPHX 24,398 1,039,801 9,677,141 227,065 WAKE PARTNERSHIP WAKX 0 WALTER HAFFNER COMPANY WCHX 314,887 8,411,091 12,158,735 455,188 WEDRON SILICA COMPANY WSSX 0 WELL SERVICES DSIX 0 WESTERN FUELS & ASPHALTS SUPPLY SJFX 5,331 1,288,742 1,781,502 7,369 WESTERN NATURAL GAS CO WNGX 0

Page 6 of 7 RAILROAD EQUIPMENT CAR COMPANY 2013 Ad Valorem Tax Digest

Name Mark GA Miles US Miles US FMV GA FMV WESTERN RAILROAD EQUIPMENT CO WREX 28,486 3,780,802 2,737,770 20,627 WESTLAKE POLYMERS CORP WLPX 577,333 20,498,330 45,898,460 1,292,725 WINTER BIRD CORPORATION SYSX 0 264,076 71,894 0 WISCONSIN PUBLIC SERVICE WPSX 0 73,568,524 22,139,150 0 Totals 550,307,632 20,959,341,254 24,545,706,013 635,705,813

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