Also

* Gateway Inc. said its 2006 profit was higher than previously reported because of $2.7 million in tax gains. Net income was $9.6 million, or 3 cents a share, up from the $6.9 million, or 2 cents, that Gateway reported earlier this month in a preliminary statement. The gain was due to a tax benefit from Gateway’s European operations before 2002, the Irvine company said.

* BitTorrent Inc. began offering films, TV shows and music videos for a fee on its website, which has provided file-sharing software to millions of users.