TIE/COMMUNICATIONS INC <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.