Del Webb Corp. reported a loss of...

Del Webb Corp. reported a loss of $800,000 for the second quarter, compared to a loss of $7.8 million a year ago. The Phoenix real estate management and development company said 1987 results have been restated to reflect adoption of a change in accounting for income taxes. The company attributed results in the 1988 quarter to weak performances from continuing operations--adult community development, commercial real estate and construction services. Company officials, meanwhile, are considering an unsolicited $161-million buyout offer from ESA Associates, a Los Angeles-based partnership.