| Abbreviation | Definition |
|---|---|
| SBKU | Shinko Pantec |
| SBKU | Shinko Pantec Company Incorporated |
| SBLN | Sterling Belt Line Railway |
| SBLX | Sunbelt/ Chlor/ Alkali Partnership |
| SBLX | Sunbelt/Chlor/Alkali Partnership |
| SBM | St. Louis, Brownsville and Mexico |
| SBNS | Stichting Bodemsanering Nederlandse Spoorwegen |
| SBPX | Spiffman |
| SBRR | Stourbridge Railroad |
| SBRR | Stourbridge Railroad Company |
| SBVR | South Branch Valley Rail Road |
| SBVR | South Branch Valley Railroad |
| SBY | Shelby, Montana, RailRoad Depot |
| SC | Sumter and Choctaw Railway |
| SCAX | Southern California Regional Rail Authority |
| SCBG | Santa Cruz, Big Trees and Pacific Railway |
| SCBG | Santa Cruz, Big Trees, and Pacific Railway Company |
| SCBX | Standbridge Color Corporation |
| SCCX | Shell Oil |
| SCEX | Southern California Edison |