KANEB ENERGY PARTNERS LTD &lt;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.
  

