Management could make a company seem healthier by understating reserves.

To say I'm a fanboy is a little understating.

A "disturbing pattern" of understating or failing to record substantial commissions and fees was found, the state officials said.

Fox was lukewarm about the idea, but Mirkin convinced them to order a pilot by understating how dark the show would be.

The school is able to achieve its goals due to the collaboration and good understating of its students and staff.

Semantic analysis of a web page provides an understating of its overall meaning in the semantic approach.

Mr. Proctor of the control board said he was not accusing the administration of "malfeasance" in understating the long-term depth of the city's problem.

In Los Angeles, Mullholland influenced public opinion by dramatically understating the amount of water available for Los Angeles' growth.

It benefits everyone by fostering a fundamental understating of business, community stakeholders, community collaboration, benefits, and the skills and confidence needed for personal and community success.

We believe that this evidence buttresses our conclusion that any failure to take account of children classified as unoccupied runs the very real risk of understating the extent of child health inequalities.

But Mr. Pike of the Federation of American Scientists said that other expenses and the usual understating of military estimates meant that the multi-site system might actually cost more than $60 billion.

The understating of American assets occurs because much of the foreign investment in the United States has taken place in recent years while the bulk of American investment abroad dates to the 1960's and early 1970's, when lower costs prevailed.

The most important general example is the use of modified historic-cost accounting in Britain and Australia which systematically overstates profits by understating the value of real capital, and this in turn may lead to inadequate retention of operating surpluses and the winding down of the assets of the business.

The proposals include such steps as increasing the penalty for substantially understating tax liabilities based on the use of tax shelters, giving the Treasury Department greater leeway to deny tax benefits that derive from transactions intended to avoid taxes and deny companies the right to deduct fees paid for advice on tax shelters.

To say he took it all well would be understating.

I'm not going to allow him to understate what little evidence we have.

If anything, the article understated the extent of the problem.

Understated as the car is, some people stopped for a closer look.

To understate the problem, this will not be an easy sell.

Commission officials said they believed the 41 percent figure was understated.

His impact on the team was dramatic and cannot be understated.

For another, official reports that only 9 people were killed seemed understated.

To use the word lose was to understate it, though.

There is a photograph by him, typically understated, of his mother just before she died.

Many times companies understate the size of the investment they will be making.

China is by no means the only country whose output has been understated.

That does not hold true for people who understate income by 25 percent or more.

To say that I was a quick study would be to understate the case.

I think the problem is you're understating the evidence by a factor of 100,000.

As one of the neglected, I probably understate the case.

You are certainly correct but perhaps understated the building's condition.

This understated and sure film is set in a world of survivors.

Even those figures understate the impact of the industry on the local economy, however.

In fact, he may be understating the magnitude of the problem.

But even that understated the damage as thousands of workers simply left town.

So Arthur had understated what he was going to have for dinner.

"Perhaps I have understated the importance of this person," he said.

The second charge was that he understated his income on a 1994 tax return.

To call her experience a nightmare would be to understate what she went through.