Rochester, New York-based Eastman Kodak Co. on Wednesday posted a preliminary fourth-quarter net loss of $12 million, or 4 cents a share, compared with a year-earlier profit of $19 million, on the upside the company saw strong sales of digital photography products, such as cameras and commercial printing. The photo giant in the process of making a transition to digital photography, said the results excluding special charges amounted to an operating profit of 238 million dollars, or 78 cents per share. which exceeds the average Wall Street estimate of 66 cents per share. Kodak said it discovered errors in its 2004 accounting for income taxes, related primarily to overseas restructuring operations that will delay the delivery of final results.