Bell Atlantic Corp. yesterday reported a net loss for 1991 of $222.7 million, reflecting the impact of a previously announced $1.55 billion charge for adoption of new accounting rules for retiree health and life insurance benefits under FAS 106.

Without the one-time charge, Bell Atlantic said it would have earned $1.33 billion, a 1.5 percent increase over 1990. Total operating revenues for 1991 remained flat at $12.3 billion.

Raymond Smith, Bell Atlantic's chairman and chief executive officer, said the recession, among other factors, affected the company's 1991 financial performance. Access lines for basic telephone service, which represents the core of Bell Atlantic's business, grew just 1.8 percent over 1990 to 17.7 million.

One of few bright spots for Bell Atlantic was growth in demand for its line of enhanced services, dubbed "IQ Services."

Revenue from those services, which include Caller ID and call waiting, doubled and customers grew by 67 percent in 1991, Bell Atlantic said.

Bell Atlantic is the parent company of Chesapeake & Potomac Telephone Co. of Maryland.