Less-than-truckload carriers Roadway Corp. and the company seeking to acquire it, Yellow Corp., each revised their third-quarter earnings estimates last week because of the pending acquisition. Roadway said Wednesday that it expected to report a quarterly loss of 16 to 21 cents a share because of charges related to its upcoming purchase. Meanwhile, Yellow narrowed its earnings guidance, saying it would earn between 72 and 77 cents a share in the quarter, compared with a previous range of 70 to 80 cents. Yellow said those figures excluded acquisition costs. Including those costs, it said earnings would be 56 to 61 cents. Roadway said it would recognize a one-time charge of 88 cents a share because of accelerated stock vesting and other compensation under its benefit plans triggered by the pending transaction. It said it would incur additional costs because of an increased tax rate from those charges. Roadway reiterated its earnings from continuing operations would be at the higher end of a 60- to 70-cent range, up from 33 cents a year earlier.