“We are now starting, with the first quarter, to record 100 percent of Flight Options’ losses since we have been meeting all its financial requirements as of the first of the year,” according to Raytheon Co. officials. During the quarter, Raytheon Co. recorded approximately $13 million in losses at Flight Options. “This quarterly loss was unusually high due to several factors we believe are nonrecurring.” Meanwhile, Raytheon conceded that negotiations to take a controlling interest in the fractional operator have been “somewhat protracted as we are contemplating changing the legal structure of the entity.”