Standard & Poor’s remained the top rating service in the non-mortgage ABS market in 2004, with ratings on some $235.8 billion of transactions over the course of the year. That gave the company a 95.8 percent share of the market, up from 93.0 percent in 2003. Moody’s Investors Service came in second with $234.7 billion of rated non-mortgage ABS, or about 95.4 percent of total issuance. That was up from a 91.3 percent market share…