Dave - This work comes under a different classification (Read tax benefit structure) than lowering the floors of the tunnels, even if UP still owned the line. The tunnel project is classed as Additions and Betterments which would be fully taxable in terms of adding value to the property. The slide restoration will more than likely qualify for some federal money if not at least tax CREDITS. Lots of other angles to consider also. Don't think UP would have gotten rid of the Sisique(sp,I know) if they thought they could keep it afloat as well as the Natron Cutoff. Andy