American Commercial Lines ( ACL ) A fully integrated marine transportation company



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American Commercial Lines ( ACL ) A fully integrated marine transportation company Operating since 1915 Over $1B in revenues Over 3,300 employees 2,440 dry barges, 384 tank barges and 162 towboats Leading transporter of dry and liquid commodities Leading manufacturer of marine equipment Leading provider of environmental and industrial services Leading marine architectural and engineering firm 2

Recent Highlights Top 50 Indiana Companies 1 in 2007 Top 25 stocks in 2006 2 Top 5 IPO s in 2005 3 Best safety record 4 in the industry Recognized by the Indiana Department of Environmental Management for its environmental stewardship programs in 2007 Established Liquids Division Headquarters in Houston, TX Strategic acquisitions in Environmental Consulting and Naval Engineering and Marine Architectural Services 1 Indiana Business, June 2007 2 Wall Street Journal 3 Forbes, March 13, 2006 4 Safety Data American Chemistry Council Responsible Care Partnership Program 3

Inland Barging

Water transportation moves one-sixth of the tonnage in the United States annually 3.78 Trillion Domestic Ton Miles Truck 28% Pipelines 15.3% Water 16.5% Railroad 39.8% Air 0.4% Source: American Trucking Association (2005 Forecast Report); U.S. Bureau of Transportation Statistics 5

Inland barges move critical commodities and bulk freight to many U.S. markets, including ports for export Barge Industry Barge Network Other 3% Minerals & Stone 18% Coal 29% Metals & Ores 5% Grain & Agricultural Products 15% Chemicals & Petroleum 30% 580 Million Tons Source: Informa Economics Barge Commodity Profile March, 2007 6

Marine Equipment Tow Towboat Covered Hopper Barges Tank Barge 7

Barges in Operation by Year of Construction 1,800 1,600 Dry Cargo Barges 250 Tank Barges 1,400 200 Dry Barges 1,200 1,000 800 600 Tank Barges 150 100 400 50 200 0 1972 1980 2006 0 1972 1980 2006 ITC Approximately 17,900 dry cargo barges in operation today 21% of the existing barges were built for the Income Tax Credits (ITC) of 1979-1981 Average barge life is 25-30 years 2007 is 9 th consecutive year of dry cargo fleet reduction with an additional 3,750 barges forecasted for retirement over the next 5 years 1 ITC Approximately 2,800 tank barges in operation today 17% of the existing tank barges were built for the Income Tax Credits (ITC) of 1979-1981 Average tank barge life is 30 40 years Source: Informa Economics Long-Term Outlook Update, December 2007 8

Lowest cost, cleanest & safest mode of transportation Equivalent Units Lowest Cost 1 Barge = 16 Railcars = 70 Truck Trailers Cost per ton-mile (cents) 0.72 2.24 26.61 Ton mile per gallon of fuel Cleanest - Carbon Monoxide 576 0.046 413 0.064 155 0.136 Safest - Injury rate 0.045 5.814 99.044 Available Capacity 40 50%?? Reliability - Industry? 70-80% 95%+ -ACL 80 90% - - Sources: Texas Transportation Institute U.S. Army Corps of Engineers. Carbon monoxide pollutants (in grams produced per ton mile) Injury rate per billion ton miles 9

Infrastructure issues affect all transport modes Transportation Research Board projects 70% increase in nation s output of goods and services by 2020 Truck traffic will increase by 67% Estimated annual cost to maintain current highways and bridges 2005-24 is $80 billion Rail traffic will increase by 88% over the next 30 years AAR says rail will need to spend $148B over the next 28 years Corps of Engineers says $8B - $9B needed over next 30 years Transportation Research Board: Freight Capacity for the 21 st Century American Association of State Highway and Transportation Officials: Freight- Rail Bottom Line Report AAR/Cambridge Systematics Inc. September 2007 10

ACL is THE leader in the Industry Clayton Yeutter, Chairman ACL Board of Directors Senior Advisor, International Trade, Hogan & Hartson L.L.P. Former Secretary of Agriculture; U.S. Trade Representative; President and CEO of the Chicago Mercantile Exchange; Former board of directors: B.A.T. Industries; ConAgra, Inc.; FMC Corporation; Texas Instruments, Inc.; Weyerhaeuser Company Manny Rouvelas, Director ACL Board of Directors Partner, Kirkpatrick & Lockhart Preston Gates Ellis LLP (K&L Gates) recognized authority in ocean shipping law Former counsel to the U.S. Senate Committee on Commerce and chief counsel to its Merchant Marine and Foreign Commerce Subcommittees Mike Monahan, Sr. Vice President Transportation Services River Industry Executive Task Force, Chairman Former board member American Waterways Operators, Waterways Council, Inc., ORSANCO, National Waterways Conference Jim Adams, Vice President Governmental Policy American Waterways Operators, Vice Chairman Inland Liquid Sector Committee & Board of Directors Waterways Council Inc., Membership Chairman & Executive Committee U.S. Chamber of Commerce, Transportation & Infrastructure Committee, Board Member 11

ACL is THE leader in the Industry Mario Munoz, Vice President Regulatory Compliance USCG Towing Safety Advisory Committee (TSAC), Chairman TSAC Towing Vessel Inspection Work Group, Chairman Western Rivers Maritime Security Committee (WRAMS), Executive Steering Committee Area Maritime Security Committee, Co-Chair, Sector Louisville AWO Towing Safety Steering Committee Sam George, Vice President Environmental Compliance Responsible Care Partnership IN Department of Environmental Management (IDEM), Partners for Pollution Prevention, Executive Committee KY Excel Program, Master Level Member IN Environmental Stewardship Program, Charter Member Living Lands and Waters, Inc., Major Sponsor John Waterhouse, President Elliott Bay Design Group, LLC Society of Naval Architects and Marine Engineers (SNAME), Fellow & Section Librarian Passenger Vessel Association (PVA), Regulatory & Access Committees AWO, Member Offshore Marine Service Association (OMSA), Member Eric Dodd, President & CEO Summit Contracting, LLC Founder of Summit Contracting, LLC, a nationwide environmental services and civil contracting company Engineering expertise in heavy construction projects involving transportation infrastructure Expert in environmental emergency and catastrophic response services 12

American Commercial Lines

Our financial performance demonstrates stability and financial strength ($MM) $250 EBITDA $212 $200 $161 $150 $111 $100 $50 $64 $61 $82 $0 2002 2003 2004 2005 2006 2007 ($MM) $1,200 $1,000 Revenue $943 $1,050 12 10 10.2x Debt-to-EBITDA 11.6x $800 $600 $670 $584 $602 $715 8 6 5.0x $400 4 2.73x $200 $0 2002 2003 2004 2005 2006 2007 2 0 1.8x 0.6x 2002 2003 2004 2005 2006 2007 14

Transportation Services Division We provide tailored services to a wide variety of shippers Our barge operations are complemented by fleet management, marine repair and maintenance, cleaning and port services We offer product transfer services in key markets: Houston, Baton Rouge, Chicago, St. Louis, Memphis, and Louisville We provide logistics services in partnership with our customers to supplement our transportation network 15

We develop transportation solutions for industry-leading companies 16

Manufacturing Services Division Located on the Ohio River, Jeffboat is the largest inland shipyard in the United States and is a leader in marine design and construction Lean manufacturing initiatives drive efficiency and productivity Jeffboat is one of two leading manufacturers of barges Industry leader in safety 17

Professional Services Division Environmental & Civil Engineering Industrial Development Naval Architecture & Marine Engineering Detailed Design & Lofting Telematics Hardware GPS Positioning 18

ACL is investing substantial capital in the business ($MM) $150 $130 $110 New Builds Maint. & Rehab Capex Acquisitions $122 $12 Capital Expenditures $90 $70 $50 $30 $47 $23 $90 $56 $67 $10 $13 $9 $13 $24 $34 $37 Houston, TX fleet facility -$10 2002 2003 2004 2005 2006 2007 Facilities in strategic locations (Houston, Lemont, Baton Rouge, Cairo, Louisville) have undergone complete renovations and expansion to accommodate customer needs In 2008 new tank barge builds will add 900,000 barrels of new capacity to our liquid fleet Chicago area terminal & warehouse facility 19

Building a first class fleet 30 ACL Liquid Barge Fleet Avg Age (Years) 25 20 15 ACL Liquid Tankers Industry Tanker Age 10 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Source: Informa and Company estimates 25 ACL Covered Hopper Fleet Avg Age 20 15 Covered Hoppers Industry Hopper Age 10 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Source: Informa and Company estimates ACL liquid fleet averages 18 years vs. industry average of 24 years ACL dry fleet on track to be newer than industry average in 2008 20

Strategic Value Map

Strategic Priorities Phase I Achieve Our Potential Phase II Organic Growth Phase III Inorganic Growth Safety Asset Utilization Yield Management People SOX Compliance Expand Markets Account Penetration New Products & Services Customer Service Enhance Portfolio Mix Innovation Process Development Integration Planning Execution Transform ACL from a barge operator and manufacturer into a Transportation Company serving the evolving needs of the marketplace 22

Phase I: The Best Safety Record in the Industry 20 15 ACL Transportation ACL Manufacturing Manufacturing Industry average rate was 10.7 as of December 2006 Incident Rate 10 5 0 '92 '93 '94 '95 '96 '97 '98 '99 '00 '01 '02 '03 '04 '05 '06 '07 3.54 1.83 Transportation Industry average rate was 2.5 as of September 2006 Crew members of the M/V Bill Carneal commended for their Mississippi River rescue of a family from a capsized boat USCG Tankerman licensing class graduates from SGS Training Center in Baton Rouge, LA *ACL data as of December 31, 2007 23

Phase I: Fleet Utilization ACL barges operated 6,000 5,000 4,000 3,000 2,000 1,000 0 ACL Domestic Barges Operated Millions of Ton-Miles per Barge Fleet efficiency improvements 15.5 15.0 14.5 14.0 13.5 13.0 12.5 12.0 11.5 Ton Miles per Barge (millions) 2002 2003 2004 2005 2006 2007 Only barge line in industry building reliability and accountability which is competitive with both truck and rail Established scheduled service during 2007 Attained over 86% on-time delivery performance in 2007 24

Phase I: Investing in our people 45% Employee Turnover 40% 35% 30% 25% 20% 15% 10% 5% 0% '97 '98 '99 '00 '01 '02 '03 '04 '05 '06 '07 Turnover remains low despite 26% increase in headcount during last two years People will go where they are welcomed and stay where they are well treated 25

Strategic Priorities Phase I Achieve Our Potential Phase II Organic Growth Phase III Inorganic Growth Safety Asset Utilization Yield Management People SOX Compliance Expand Markets Account Penetration New Products & Services Customer Service Enhance Portfolio Mix Innovation Process Development Integration Planning Execution Transform ACL from a barge operator and manufacturer into a Transportation Company serving the evolving needs of the marketplace 26

Phase II: Organic Growth Strategy Transportation Revenue 2006 2007 2009 Grain 32% Bulk 28% Liquid 24% Coal 8% Steel 8% Grain 25% Liquid 27% Coal Bulk 8% 31% Steel 9% Bulk 20% Steel 5% Emerging Markets 5% Grain 10% Coal 20% Liquid 40% Objective is to double liquid revenue, double coal revenue and halve grain revenue over a three year period 27

Phase II: Organic Growth, Emerging Markets Rail Conversion Project Cargo Breaking the Mold 28

Strategic Priorities Phase I Achieve Our Potential Phase II Organic Growth Phase III Inorganic Growth Safety Asset Utilization Yield Management People SOX Compliance Expand Markets Account Penetration New Products & Services Customer Service Enhance Portfolio Mix Innovation Process Development Integration Planning Execution Transform ACL from a barge operator and manufacturer into a Transportation Company serving the evolving needs of the marketplace 29

Phase III: Inorganic Growth Opportunities presented by mergers, acquisitions and new strategic partnerships are what we call inorganic growth Inorganic Growth: Enhance Market Leadership Position Consolidation in complementary barge operating and manufacturing markets Leverage Manufacturing Capacity Expand manufacturing portfolio to include diversified sectors within and outside of transportation equipment Expand into Additional Modes Leverage overlapping networks, supply chains, and customers currently served by barge through multi-modal expansion Diversify and Broaden Service Offerings Move up and across the transportation supply chain to include non-asset and asset-light models. Additional opportunities exist to broaden offerings in ancillary services, environmental, engineering, finance, and commodities. 30

Inorganic Growth Recent and future acquisitions will create value by aligning with our business strategy Strategic Opportunities 2007 Transactions Shipyards Inland Barge & Towing* Ports & Terminals McKinney Towing: February 2007 Doubles size of ACL operation in the Gulf region Increases ACL operated fleet by 27 boats and adds over 200 new employees 3PL & Logistics Diversified Transportation & Manufacturing Naval Architects* Summit Contracting LLC: May 2007 Fast-growing environmental engineering and civil contracting company Provides critical services in the transportation and energy sectors, including: emergency response, environmental remediation, dock construction and many other civil and environmental areas Diversified Manufacturing * 2007 Transactions Diversified Transportation Other Services* Elliott Bay Design Group: October 2007 Industry-leading naval architecture and marine engineering firm Known for innovation in boat and barge design, vessel manufacturing and marine engineering 31

This is truly an exciting time to be part of ACL We are committed to our strategy for success through: Achieving Our Potential Organic Growth Inorganic Growth Our strategy will result in significant opportunities for employees, strong earnings for our shareholders and the advancement of our industry. Each of us is empowered for success. 32

Forward Looking Statements This presentation includes certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on management s present expectations and beliefs about future events. As with any projection or forecast, these statements are inherently susceptible to risks, uncertainty and changes in circumstance. Important factors could cause actual results to differ materially from those expressed or implied by the forward-looking statements and should be considered in evaluating the outlook of American Commercial Lines Inc. Risks and uncertainties are detailed from time to time in American Commercial Lines Inc. s filings with the SEC, including its most recently filed Form 10-K and Form 10-Q. American Commercial Lines Inc. is under no obligation to, and expressly disclaims any obligation to, update or alter its forward-looking statements, whether as a result of changes, new information, subsequent events or otherwise. 33