| Abbreviation | Definition |
|---|---|
| WFS | West Isle Line |
| WFS | West Isle Line Incorporated |
| WGBR | Wellington, Grey, & Bruce Railway |
| WGBX | W. G. Block |
| WGCR | Wiregrass Central Railroad |
| WGCR | Wiregrass Central Railroad, Incorporated |
| WGFX | Willard Grain and Feed |
| WGFX | Willard Grain and Feed Incorporated |
| WGR | Walhalla Goldfields Tourist Railway |
| WGR | Willamina & Grand Ronde Railway |
| WGR | Willamina and Grand Ronde Railway |
| WGRR | Willamina & Grand Ronde Railway |
| WHBB | Woude Halbert Bingham And Belt |
| WHCU | U. S. Department of Energy |
| WHCU | US Department of Energy |
| WHCX | Western Hay Corporation |
| WHGU | GE Heat Recovery Solutions |
| WHHR | Welsh Highland Heritage Railway |
| WHI | BNSF Railway |
| WHLU | Wan Hai Lines |