General Motors Corp. on Tuesday reported an annual loss of $38.7 billion for 2007, one of the largest losses in U.S. corporate history. Here are the top 10 annual losses recorded for U.S. companies. They are ranked by net loss including special items and discontinued operations.

Rank and Company Name, Loss (in millions), Year

1. Time Warner Inc., -98,696.00, 2002

2. JDS Uniphase Corp., -56,121.90, 2001

3. MCI Inc., -47,802.00, 2000

4. General Motors Corp., -38,732.00, 2007

5. Qwest Communication Inc., -38,468.00, 2002

6. General Motors Corp., -23,498.30, 1992

7. Time Warner Entertainment Co., -21,219.00, 2002

8. UAL Corp., -21,176.00, 2005

9. CBS Corp., -17,462.20, 2004

10. Lucent Technologies Inc., -16,198.00, 2001