L. E. Peabody & Associates Inc. provides strategic services to short line and regional railroads. The Firm's core competency is in rail transportation economics and in providing direction to maximize profitability.

L. E. Peabody & Associates Inc. provides a wide variety of services, including:

• Strategic planning, feasibility studies and due diligence investigations;
• Evaluation of the marketplace and competitive environment for pricing strategies, contract and divisions negotiations and compliance monitoring;
• Railroad accounting and operations reporting, analysis, and benchmarking;
• Design of simple cost analysis processes tailored to meet short line needs;
• Engineering estimates of rehabilitation costs and establishing program maintenance schedules;
• Valuation analyses for line acquisitions, sales, and abandonments, as well as estimating property tax assessments of line acquisitions and sales;
• Design and implementation of capital and operations budget procedures;
• Deprescription analyses for negotiations and/or arbitration proceedings; and
• Railroad regulatory basis costing and economics for use in abandonments, joint facilities, trackage rights, merger analyses, etc.

Our efforts have resulted in improved short line and regional railroad profitability by identifying and implementing productivity gains related to improved operations, cost containment, and effective cost accounting.