Dycom ( DY) swung to a wider-than-expected loss in the fourth quarter because of "customer difficulties and bankruptcies" that led to various charges. Including the charges, the company reported a loss of $56.8 million, or $1.19 a share, compared with earnings of $13.6 million, or 32 cents a share, a year ago. The charges total $59.9 million, or $1.25 a share. Excluding charges, Dycom earned $3.0 million, or 6 cents a share, an 81.3% decrease over last year's comparable quarter before charges. Analysts polled by First Call/Thomson Financial predicted the company would earn 10 cents a share. The charges included a $12.1 million after tax increase in the company's allowance of doubtful accounts and an "after tax impairment charge of $47.8 million related to the write-down of goodwill and other intangible assets," the company said. Revenue after charges was $148.2 million, compared with $194.7 million last year.