MINNEAPOLIS – Northwest Airlines Corp. reported a second-quarter loss of $377 million on Wednesday as it took another large accounting charge and fuel expenses continued to rise sharply.

The Eagan, Minn.-based carrier lost $1.43 per share on revenue of $3.58 billion. During the same period last year, when Northwest emerged from bankruptcy protection, it made a profit of $2.15 billion, including $1.94 billion in bankruptcy items. It would have made $273 million a year ago without bankruptcy items.

Northwest said it would have earned $170 million for the most recent quarter if not for a non-cash accounting charge of $547 million. It also benefited from a $250 million fuel hedging gain.

Analysts surveyed by Thomson Financial forecast a loss of 54 cents per share on revenue of $3.44 billion. Analysts do not generally include one-time items.

Northwest said it paid $3.45 per gallon for jet fuel during the second quarter not counting taxes and fuel hedges, up 69.3 percent from a year ago.

The carrier said it is aiming to finish its buyout by Delta Air Lines Inc. during the fourth quarter. A prepared statement from the company said the deal with Delta “is even more compelling in the current environment and brings together two airlines that have both successfully restructured and have unique and non-replicable assets.”