Year-ago quarter and 6-month include a $1,400,000 gain from a litigation settlement.

The benefit to the privateer arises in the form of direct financial compensation, either licensing royalties, litigation settlements, or damage awards.

The third-party privateer's motivation comprises collecting a litigation settlement or damages award.

The year-ago fourth quarter net includes $5 million in pre-tax income from a litigation settlement and a tax benefit of $5.1 million.

The year-ago periods included a gain of $10.3 million from an asset sale and income of $2.5 million resulting from a litigation settlement.

As part of the litigation settlement between N.F.L. players and owners, the draft has been reduced from 12 rounds to eight.

"The investment community has to adjust to the fact that some individual litigation settlements could be part of the cost of doing business," Mr. Adelman said.

In addition to the special items from the second quarter, the first-half results included a gain from a 1989 litigation settlement totaling $81 million.

About one-third of the $813 million charge was to set aside reserves for litigation settlements, including two that were announced in the last week.

Mesa lost its United Express status in the late 1990s and then regained it several years later following a litigation settlement.