TIE/COMMUNICATIONS INC &lt;TIE> 4TH QTR LOSS
  Oper shr loss 1.28 dlrs vs loss 59 cts
      Oper net loss 46.0 mln vs loss 21.1 mln
      Revs 63.9 mln vs 77.8 mln
      12 mths
      Oper shr loss 1.65 dlrs vs loss 2.09 dlrs
      Oper net loss 59.3 mln vs 75.0 mln
      Revs 298.2 mln vs 321.3 mln
      NOTE: for the qtr and yr 1986, loss reflects pretax loss of
  45.0 mln and 55.5 mln, which included a writedown of inventory
  and restructuring charges amounting to 37.1 mln and 37.9 mln,
  and a tax gain of 940,000 and 3,094,000.
      For the qtr and yr 1985, loss consisted of a pretax loss of
  23.9 mln and 102.3 mln which included a writedown of inventory,
  restructuring charges and loss on the sale of a division
  amounting to 13.0 mln and 61.0 mln, and a tax gain of 3,036,000
  and 28.5 mln.
      qtr 1985, excludes estimated loss 3,354,000 for disposal of
  HCL Leasing Corp sold July 1986, as well as its operating
  results prior to this date.
      year current and prior excludes loss 1,543,000, and
  2,859,000, respectively, for estimated loss on disposal of HCL
  Leasing Corp.
      qtr and year current excludes foreign tax 312,000, and
  1,179,000, respectively, which payment would have been required
  in the absence of foreign operating loss carryforwards from
  prior years.
  

