AIRLINES

Delta to Take Big Write-Off: Delta Air Lines will take an $82.5-million write-off in the January-March quarter to pay for the retirement of 21 jets and severance pay for 600 pilots. Delta said last month it would retire 21 Airbus A310 aircraft as part of streamlining its European operations. The costs include maintenance required before 18 leased jets can be returned, leasehold improvements on half of those and a write-down of three jets owned by Delta to reflect current market value. Delta must also make severance payments to as many as 600 pilots who will be laid off because of the jet cuts.