In today’s tough economy, profitability analytics take on a new importance. Railroads have a common carrier obligation which means they are required by law to carry goods for any shipper who is willing to pay. In today’s deregulated environment (post-Staggers Rail Act of 1980), railroads are free to charge shippers commensurate with the costs and risk associated with transporting their goods. Unfortunately, however, the financial systems of most railroads are still using allocated costs rather than actual, making this a difficult proposition. Creating a robust financial data warehouse, capability of supporting deeper profitability analysis needs to be a priority for all railroads to insure their continued success in turbulent times.