December 31
                                                 1994         1993   
                                                     ($ thousands)

Accrued salaries, wages and incentive plans   $  12,397    $  11,969
Accrued vacation pay                             22,114       21,074
Accrued interest                                  1,964        1,053
Taxes other than income                           4,946        4,736
Loss, injury, damage and workers’ 
 compensation claims reserves                    35,348       29,229
Pension costs                                     1,312          989
Other                                             4,076        2,228
                                              $  82,157    $  71,278