The company earned $3.88 a share in 1986, which included 96 cents a share in nonrecurring charges.

The third quarter of 1989 included $105 million in charges for restructuring and reducing the size of two of its operations.

But the 2001 quarter also included more than $2 billion in one-time charges for the write-down of good will and other costs.

The cost of the caretaker is included in monthly common charges of $175.

Chevron The $1.2 billion reduction of net income included $266 million in special charges.

The loss for the year included $4.83 billion in charges for required accounting changes covering retiree health-care benefits and income taxes.

It said the loss included $330 million in special charges for the layoffs, a restructuring and other items.

In the 1989 period, Wang had a loss of $374.7 million, which included $155.9 million in charges.

That loss included $94 million in one-time charges.

Results for the year-ago quarter included $5.7 million in miscellaneous extraordinary charges.