Balfour Beatty plc., has pulled out of talks to acquire J.A. Jones, Inc., Charlotte, N.C., because it could not finance the acquisition through a stock sale that it had planned. The company spent around $14 million on due diligence before dropping the deal and will record a special one-time charge reflecting the expense. Balfour Beatty saw "significant strategic and financial benefits" in Jones but the market for an equity sale was poor, a spokesman says. A spokesman for Jones confirms that the deal was called off and says confidentiality pacts preclude further comment.