1.   Colorado stocks were unchanged, as gains by UAL Corp. were offset by losses by Prima Energy Corp..

2.   Consider taking losses to offset such gains.

3.   DUTCH stocks were mixed as gains in financial-service companies such as Fortis Amev NV were offset by losses by electronics maker Philips Electronics NV.

4.   First Chicago NBD Corp. third-quarter earnings were little changed as gains from lending operations were offset by losses from securities trading and credit card accounts.

5.   For example, one common decision in year-end tax planning is whether to recognize paper losses to offset other income.

6.   Gains in manufacturing, management and administrative jobs in July were offset by losses in scientific and technical services, government and construction.

7.   Gains in oil drilling and exploration, tobacco, paper container and metals companies were offset by losses in beverage, household products and specialty retail.

8.   Gains in those stocks were offset by losses elsewhere in the region.

9.   Gains in oil producers such as Chevron Corp. were offset by losses in Philip Morris Cos. and computer-related companies.

10.   In addition, any successes in the long-distance business could be offset by losses in the local markets.