CompuServe Corp., the nation's No. 2 online service, reported a loss for its fiscal fourth quarter, citing $9.2 million in one-time special charges and a decline in U.S. subscribers. The Columbus, Ohio-based unit of H & R Block Inc. said it lost $18 million, or 19 cents per share, in the quarter ended April 30, compared with a loss of $1.1 million, or 2 cents a share, in the year-ago quarter. Revenue fell to $208 million from $215 million. The special charges related to a further consolidation of Columbus-area office facilities and the sale or write-down of certain equity investments in providers of content and technologies. For the full fiscal year, CompuServe said, it lost $119.8 million, or $1.29 per share, on revenue of $842 million.