Biogen Idec Inc. reported fourth-quarter profit that exceeded analysts' estimates after adjusting for a correction in tax accounting related to a Denmark facility, as sales of its multiple sclerosis drugs rose. Earnings excluding one-time items were $1.40 a share, Weston, Massachusetts-based Biogen said today in a statement. Without the 12-cent tax expense, adjusted profit beat by 6 cents the average of 25 analysts' estimates compiled by Bloomberg. The accounting correction added $29 million in expenses.