ENERGY

Chevron Revises 1992 Income Estimate: Chevron Corp. said it will adopt new accounting standards that will cut previously reported 1992 income by $540 million, or $1.58 a share. The company said it will take a charge against first-quarter 1992 earnings of $625 million, or $1.82 a share, because of new standards for income taxes on retirement benefits. The charge will be partly offset by an accounting benefit of $85 million, or 25 cents a share, for the first nine months of 1992, Chevron said. Under the new accounting standards, which are being adopted by companies nationwide, the costs of future benefits are taken into account as they are earned by employees rather than when the benefits are paid.