shares of first interstate bancsystem inc declined 92 to 3421 friday after the companys fourthquarter results missed analysts expectations shares dropped to an intraday low of 3401 marking the lowest trading level since shares reached an intraday low of 3374 on may 24 according to factset the holding company focused on community banking said thursday that its fourthquarter net income was 858 million or 82 cents per share compared with 511 million or 83 cents per share in the prioryear period analysts polled by factset were looking for 103 per share net interest income was 2584 million analysts expected 269 million the company said net interest income declined 31 from the third quarter due to a 93 million decrease in purchase accounting accretion