In a regulatory filing, Caterpillar disclosed that on October 24, Progress Rail Services, a wholly-owned indirect subsidiary of the company, received a grand jury subpoena from the U.S. District Court for the Central District of California. The subpoena requests documents and information from Progress Rail, United Industries, a wholly-owned subsidiary of Progress Rail, and Caterpillar relating to allegations that Progress Rail conducted improper or unnecessary railcar inspections and repairs and improperly disposed of parts, equipment, tools and other items. In connection with this subpoena, Progress Rail was informed by the U.S. Attorney for the Central District of California that it is a target of a criminal investigation into potential violations of environmental laws and alleged improper business practices. The company is cooperating with the authorities. Caterpillar currently believes that this matter will not have a material adverse effect on the company's consolidated results of operation, financial position or liquidity.