KANEB ENERGY PARTNERS LTD <KEP> 4TH QTR LOSS Unit loss one ct Net loss 186,000 Revs 10.7 mln 11 mths Unit loss 7.26 dlrs Net loss 121.4 mln Revs 46.9 mln Note: Partnership formed in February 1986. Net includes writedown of oil and gas assets of 124.8 mln dlrs for 11 mths to comply with full-cost accounting methods.