Coke bottler, Coca-Cola Enterprises (CCE), has reported a fourth-quarter loss and announced a non-cash US$302m cumulative reduction in 2001 net income due to an accounting change. CCE said the accounting change, related to past payments received from the Coca-Cola Co., would not affect its 2002 guidance of earnings per share of 80 to 85 cents. It added that the reduction would be added back into its earnings through 2008.