December 31
                                                 1996        1995   
                                                    ($ thousands)

Accrued salaries, wages and incentive plans   $  17,560   $  17,232
Accrued vacation pay                             31,490      32,905
Accrued interest                                  3,154       2,972
Taxes other than income                           8,679      10,475
Loss, injury, damage and workers’ 
 compensation claims reserves                   102,822     101,917
Pension costs                                     5,851      11,628
Other                                            12,455      11,579 
                                              $ 182,011   $ 188,708