| Lines East of Pittsburgh and Erie
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| Eastern area
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| Barnegat Railroad | June 30, 1916
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| | Belvidere Delaware RR | June 30, 1918
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| | Camden & Burlington | June 30, 1918
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| | Connecting Railway | June 30, 1918
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| | Delaware River RR | June 30, 1918
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| | Freehold & Jamesburg Agricultural | June 30, 1918
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| | Glendale and East River | June 30, 1916
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| | Harrison and East Newark Connecting RR | June 30, 1918
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| | Long Island Railroad | June 30, 1916
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| | New York and Long Branch | June 30, 1918
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| | New York and Rockaway Beach | June 30, 1916
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| | New York Bay RR | June 30, 1918
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| | New York, Brooklyn and Manhattan Beach | June 30, 1916
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| | New York Connecting RR | June 30, 1918
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| | North Shore Branch | June 30, 1916
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| | Pennsylvania & Atlantic | June 30, 1918
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| | Pennsylvania Tunnel and Terminal Co. | June 30, 1918
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| | Perth Amboy and Woodbridge RR | June 30, 1918
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| | Philadelphia and Beach Haven | June 30, 1916
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| | Philadelphia and Camden Ferry Company | June 30, 1916
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| | Philadelphia and Trenton RR | June 30, 1918
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| | Philadelphia Belt Line RR | June 30, 1917
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| | Rocky Hill RR | June 30, 1918
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| | United New Jersey RR | June 30, 1918
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| Central area
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| | Cumberland Valley Rail Road | June 30, 1916
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| | Cumberland Valley and Martinsburg | June 30, 1916
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| | Northern Central Rwy. | June 30, 1918
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| | Pennsylvania Railroad | June 30, 1918
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| | Southern Pennsylvania Railway and Mining Co. | June 30, 1916
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| | Tipton Railroad | June 30, 1918
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| Southern area
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| | Baltimore and Sparrows Point | June 30, 1915
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| | Baltimore, Chesapeake & Atlantic Rwy | June 30, 1915
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| | Cape Charles Railroad | June 30, 1915
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| | Catonsville Short Line RR | June 30, 1918
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| | Delaware Railroad | June 30, 1918
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| | Delaware, Maryland and Virginia RR | June 30, 1918
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| | Maryland and Delaware Telephone and Telegraph Company | June 30, 1915
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| | Maryland, Delaware and Virginia Ry | June 30, 1915
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| | New York, Philadelphia and Norfolk | June 30, 1915
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| | Norfolk and Portsmouth Belt Line | June 30, 1916
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| | Philadelphia, Baltimore & Washington | June 30, 1918
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| | Richmond, Fredericksburg & Potomac | June 30, 1916
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| | Rosslynn Connecting Railroad | June 30, 1915
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| | Union RR of Baltimore | June 30, 1918
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| | Washington Southern | June 30, 1916
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| | Washington Terminal Company | June 30, 1915
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| | West Jersey and Seashore RR | June 30, 1916
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| | York, Hanover & Frederick | June 30, 1918
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| Northern area
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| | Elmira and Lake Ontario | June 30, 1918
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| | Elmira and Williamsport | June 30, 1918
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| | Lykens Valley Rail-Road and Coal Co. | June 30, 1918
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| | Shamokin Valley & Pottsville | June 30, 1918
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| | Wilkes-Barre Connecting Railroad | June 30, 1916
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| Western area
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| | Bradford Railroad | June 30, 1918
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| | Cherry Tree and Dixonville | June 30, 1917
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| | Connellsville and Monongahela | June 30, 1916
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| | Johnsonburg Railroad | June 30, 1918
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| | Monongahela Railway | June 30, 1916
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| | Redstone Central RR | June 30, 1916
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| | Western New York & Pennsylvania | June 30, 1918
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| | Winfield Railroad | June 30, 1917
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| Lines West of Pittsburgh and Erie
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| | Chicago Union Station Co; | December 31, 1927
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| | Pennsylvania Company | June 30, 1916
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| | Belington and Northern | June 30, 1918
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| | Lake Erie and Pittsburg | June 30, 1917
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| | Little Kanawha Railroad | June 30, 1918
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| Northwestern System
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| | Akron & Barberton Belt | June 30, 1916
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| | Akron Union Passenger Depot Co. | June 30, 1916
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| | Calumet Western | June 30, 1916
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| | Cleveland and Pittsburgh | June 30, 1916
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| | Cleveland, Akron & Columbus | June 30, 1916
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| | Cincinnati, Richmond & Fort Wayne | June 30, 1917
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| | Erie & Pittsburgh | June 30, 1916
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| | Fort Wayne Union Rwy | December 31, 1927
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| | Grand Rapids & Indiana | June 30, 1917
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| | Lorain, Ashland & Southern | June 30, 1917
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| | Mackinac Transportation Co. | June 30, 1918
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| | Manufacturers Railway | June 30, 1916
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| | Massillon and Cleveland | June 30, 1916
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| | Pittsburgh, Fort Wayne & Chicago | June 30, 1916
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| | Pittsburgh, Youngstown & Ashtabula | June 30, 1916
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| | South Chicago & Southern | June 30, 1916
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| | Toledo, Columbus & Ohio River | June 30, 1916
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| | Toledo Terminal Railroad | June 30, 1917
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| | Youngstown and Ravenna RR | June 30, 1916
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| Southwestern System
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| | Anderson Belt Railway | June 30, 1918
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| | Belt Railroad and Stock Yard Company | December 31, 1927
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| | Central Indiana Railway | June 30, 1917
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| | Chicago, Indiana and Eastern | June 30, 1918
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| | Cincinnati, Lebanon & Northern | June 30, 1917
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| | Columbus and Xenia | June 30, 1918
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| | Dayton and Western | June 30, 1918
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| | Dayton Union Railway | June 30, 1916
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| | Englewood Connecting Railway | June 30, 1918
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| | Indianapolis Union Railway | December 31, 1927
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| | Little Miami Railroad | June 30, 1918
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| | Louisville Bridge and Terminal Rwy | June 30, 1918
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| | Ohio Connecting Railway | June 30, 1918
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| | Ohio River and Western Railway [narrow gauge] | June 30, 1917
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| | Peoria & Pekin Union Rwy | June 30, 1916
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| | Pittsburgh, Cincinnati, Chicago & St. Louis Rwy | June 30, 1916
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| | Pittsburgh, Chartiers and Youghiogheny RR | June 30, 1916
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| | Pittsburgh, Ohio Valley and Cincinnati RR | June 30, 1916
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| | Pittsburgh, Wheeling and Kentucky | June 30, 1918
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| | Terre Haute and Peoria | June 30, 1918
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| | Toledo, Peoria & Western | June 30, 1917
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| | Tylerdale Connecting RR | June 30, 1918
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| | Union Depot Company (Columbus, Ohio) | June 30, 1916
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| | Vandalia Railroad | June 30, 1916
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| | Waynesburg and Washington [narrow gauge] | June 30, 1917
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| | Wheeling Terminal | June 30, 1916
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| Non-affiliated Dependent Lines
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| | Bellefonte Central Railroad | June 30, 1917
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| | Dent's Run Railroad | June 30, 1917
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| | Donora Southern Railroad | June 30, 1917
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| | East Broad Top Railroad and Coal Co. [narrow gauge] | June 30, 1917
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| | Hickory Valley Railroad | June 30, 1917
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| | Huntingdon and Broad Top Mountain Railroad and Coal Co. | June 30, 1918
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| | Kane and Elk Railroad | June 30, 1918
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| | Kishacoquillas Valley Railroad | June 30, 1917
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| | Ligonier Valley Rail Road | June 30, 1917
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| | New Park and Fawn Grove Railroad | June 30, 1916
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| | Pittsburgh and Ohio Valley Railway | June 30, 1919
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| | Stewartstown Railroad | June 30, 1916
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| | Strasburg Railroad | June 30, 1917
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| | Tuscarora Valley Railroad [narrow gauge] | June 30, 1917
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| | Union Transportation Co. | June 30, 1918
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