Bell Aliant Inc. has reported a big decrease in third-quarter earnings, citing costs associated with its impending takeover by BCE Inc. , which plans to take the company private. The Halifax-based regional telecom says net earnings were $59 million or 26 cents per share, down from $81 million or 35 cents in the comparable year earlier period, "driven by an increase in financial advisory, professional and consulting fees and other costs associated with the privatization transaction."