Microsoft Corp. has reported its fourth quarter and full year results, posting a net loss in Q4 of $3.2 billion, compared with a net profit in the final quarter of last year of $4.6 billion. Turnover was down 5.1% at $22.2 billion from $23.4 billion a year earlier. For the year, the company’s net profit declined 44.5% to $12.2 billion from $22.1 billion in the previous year, while turnover increased 7.8% to $93.6 billion from $86.8 billion. Microsoft’s results include the impact of a $7.5 billion non-cash impairment charge related to assets associated with the acquisition of the Nokia Devices and Services (NDS) business, in addition to a restructuring charge of $780 million. There was also a charge of $160 million related to the previously announced integration and restructuring plan. Combined, these items totaled $8.4 billion.