AOL Time Warner Inc. said

AOL Time Warner Inc. said Monday it would take a $54 billion write-down in the first quarter to account for a decline in market value since the biggest media and Internet company was formed last year… AOL’s stock has fallen about 47 percent since the deal was completed. It was down 29 cents at $24.21 in late trading.

Harry Potter, Lord of The Rings, and other films get the tour treatment:

“Harry Potter:” British Tours is offering several tours that take in the sights from “Harry Potter and the Sorcerer’s Stone.” A two-day trip that visits the London Zoo, King’s Cross Station, Oxford University (which served as Hogwart’s library and hospital) and Gloucester Cathedral (Hogwart’s dining room), plus other stops, starts from $350 per person, including guide, transportation, admissions and overnight accommodation in a country house. Four- to five-day trips and day tours are also available. (011) 44 207 734 8734; www.britishtours.com.