What could POSSIBLY go wrong with having the financial officer "scrutinizing railroad operations for additional efficiencies?" And how about the bit about idling locomotives, closing yards and using fewer cars to move freight as a means to "deliver more reliable service to our customers" Ha! What they want to do is see just how far they can degrade service before customers revolt, and then keep it teetering right at that tipping point so they can proclaim how "efficient" they are. Allow no depth in facilities or equipment and no loyalty from operating employees so when things go south there's nothing and no one to back them up. Sounds like a terrific place to work (maybe if you're in the finance dept...)