In the second quarter, the company took an after-tax charge of $227 million to reflect the changes.
The deficit included an after-tax charge of $16.3 million, or 20 cents a share.
As a result, it plans to take an after-tax charge of $270 million.
It will also take a $300 million after-tax charge in the second quarter.
Results for the 1992 second quarter reflected after-tax charges of $122 million.
The company will take a $250 million after-tax charge in the current quarter.
The figure included an after-tax charge of $2.4 billion for costs related to the merger.
The after-tax charge was estimated at $357 million, or 44 cents a share.
The company said it would take an after-tax charge of $802 million, or 83 cents a share.
The action was prompted by an after-tax charge of $200.6 million.
