Those savings would make the new US Airways solidly profitable once it pays off its merger-related expenses.

The company said the 1986 results included a $2,131,000 charge for non- recurring merger-related expenses.

Last year's second-quarter results were affected by merger-related expenses and a gain on the sale of BankAmerica's payroll processing business.

Last night, Honeywell said that its second-quarter charge related primarily to customer settlements, asset impairments, merger-related expenses and legal and environmental costs.

The latest quarterly report for 3Com shows even more of that, with a $426 million charge for merger-related expenses.

J.P. Morgan Chase, the nation's second-largest bank, reported weaker fourth-quarter earnings yesterday, attributing the decline to unexpectedly large merger-related expenses.

But the bank said it might incur as much as $4.5 billion in merger-related expenses, up from an earlier estimate of $4 billion.

Macromedia said it would take a $1.9 million charge in the current quarter to cover merger-related expenses.

The company also incurred merger-related expenses of $11.7 million in the quarter.

Severence costs, merger fees and other merger-related expenses totaled $36.6 million in 1988 and 1989, according to the documents.