Bell Atlantic Corp has reported first quarter net profit up 18.2% at $389.2m, after charges of $6.7m this time, $23.2m last, from early repayment of debt, and against a period that included a $19.8m charge for the cumulative effect of an accounting change, on turnover that rose 6.6% to $3,373.2m. Net earnings per share rose 17.1% to $0.89. Comparisons are made against restated figures.