PYCO Industries, the largest cottonseed cooperative in the southern United States, asked RLBA to prepare six Verified Statements in support of its Feeder Line Application filed with the Surface Transportation Board. The Verified Statements presented, explained and supported computational results associated with an economic and financial analysis of the going-concern value and viability of providing rail freight service to customers of South Plains Switching, Ltd. Co. (SAW) in Lubbock, Texas as well as an assessment of the physical plant and the extent and cost of necessary track structure rehabilitation. The analyses comprehended expected traffic volume, freight operating revenues, operating expenses and cash flows associated with three, independent but related scenarios: 1)service to PYCO Plants #1 and #2 and two other customers whose rail facilities are physically related to those plants; 2)service to all other SAW customers and 3)service to all customers in the first and second scenarios.