GM Hughes Electronics Corp. reported record third-quarter profit of $180 million, up 5% from a year ago. Revenue totaled $2.6 billion, up 4%. The General Motors subsidiary attributed the results to improved performances at both of its units--Los Angeles-based Hughes Aircraft Co. and Delco Electronics Corp. At GM’s Electronic Data Systems, third-quarter earnings rose 17% to $95.9 million. Revenue was up 9% to $1.2 billion. The Dallas-based computer and communications services company credited expanded business in the commercial, international, governmental and financial institution markets. General Motors Acceptance Corp.'s third-quarter net income fell 26% from last year to $242 million. The Detroit financing arm of GM laid the results to a pinch between interest earned on money loaned and interest paid to obtain the funds and a 42% decline in financed or leased vehicles compared to a year ago, when figures were boosted by factory-supported financing incentives.