11.   Both the Massachusetts and New Hampshire companies have had operating losses in recent months.

12.   -- Change the way steel, automobile and other manufacturers deduct operating losses from prior year income.

13.   -- Changes the way steel, automobile and other manufacturers deduct operating losses from prior year income.

14.   A net operating loss carry-over would be increased for certain biopharmaceutical firms.

15.   According to its registration statement, Fogdog expects that it will continue to incur ever-increasing operating losses for the next several years.

16.   AirTran and Delta will release third-quarter operating losses today and Thursday, respectively.

17.   Both bills would also change the way steel, automobile and other corporations deduct operating losses from prior year income.

18.   But the airline warned that its operating losses this quarter would be substantially larger than in the third quarter.

19.   But those numbers may not be immediately realistic for hospitals that are still trying to recover from years of operating losses.

20.   Caliber said Viking will report an unspecified operating loss for the fourth quarter.