The deficit reflected a one-time pretax charge to income of $2.8 billion to close 21 plants over the next several years.

Marriott International said the agreement would result in a one-time pretax charge of $30 million to $40 million.

The company, the No. 2 toy maker, after Mattel, will take a one-time pretax charge of $140 million.

The total pretax charge is the biggest in the firm's history.

It also noted that its 1987 results included one-time pretax charges of $21.7 million for the fourth quarter and $40.1 million for the year.

Chase also will take a one-time pretax charge of $40 million to cover the costs of integrating the acquired operations, he said.

The loss includes a one-time pretax charge of $16.6 million for the restructuring of the company's information systems group, which was announced last month.

The 1991 results included $130 million in one-time pretax charges.

The company said it would take a third-quarter pretax charge of $225 million.

Dell said it would take a one-time pretax charge of $250 million to $350 million in the second quarter.