	rjr nabisco rjr has offsetting gains charges rjr nabisco inc said its first quarter results will include an after tax gain of mln dlrs from the sale of heublein inc and offsetting charges the company said its operations are performing well and in line with expectations rjr nabisco said the charges reflect reserves it established to cover certain expenses rjr nabisco said the expenses covered on after tax basis include mln dlrs for the write down of redundant equipment and facilities resulting from modernization of its u s tobacco operations mln dlrs for continuing restruction of its food subsidiaries and mln dlrs in connection with the early retirement of high coupon debt reuter 
