COMPANIES

Kodak Writes Off $140 Million: Eastman Kodak Co. said it is taking a $140-million charge in the third quarter to cover the costs of job eliminations and to close some operations. The company is selling off or closing some non-photographic businesses, cutting its work force and streamlining its overseas operations as part of a restructuring. The charge will reduce earnings 43 cents a share. The company is expected to announce third-quarter results Oct. 27. Last year, Kodak lost $118 million, or 37 cents per share, in the third quarter because of a $435-million after-tax charge, partly to pay for the cost of an early retirement plan.