The spinoff will result in a third-quarter charge against earnings of about $300 million.

The company will take a $20 million third-quarter charge to cover costs associated with the move.

The company also expects to take a third-quarter charge of $135 million.

The Chevron Corporation said yesterday that it would take a third-quarter charge of $170 million related to the decision to sell its real estate operations.

The special third-quarter charge covered payments to those already dismissed as well as the cost of closing a components factory in Germany.

The company also said it would take third-quarter charges and buy back $500 million of its stock.

The results included a third-quarter charge of 43 cents a share from the restructuring of its apparel operations.

That will bring the total third-quarter charge to $100 million.

Then, a few weeks later, Boeing posted a $1.6 billion third-quarter charge and its first operating loss in 28 years.

To cover the cost of the changes, the company will take a third-quarter after-tax charge of $243 million, or $1.81 a share.