Well it is Palouse River & Coulee City Railroad in Lewiston ID. The company is a part of Watco. Former owner is BNSF, they sold the line to PCC in september 1996. Indeed this was a hard one Keith.
Not sure how much detail is desired here. Former ownership goes back Camas Prairie Railnet>BNSF/UP> BN/UP> Camas Prairie RR (CSP jointly owned and operated by NP and UP.)
Carsten nails another one! I'll accept the former owner info he gave. Boxcab also hit prior ownership on the head. Just my search alone, on this location alone, had a decent list of prior owners and/or co-owners. Congratulations to Carsten for the win. Also to Boxcab for the additional background information. I can post another one sometime Saturday, unless someone else has a site picked for guessing.