They say the Mayor is deliberately underestimating revenues now in an effort to keep more control over how the available money is spent later.

The police denied that they deliberately underestimated the crowd but later revised the estimate, saying that at least 200,000 people turned out.

But critics say the surpluses are a result of the county's deliberately underestimating revenues and overestimating expenditures.

Experts say part of the problem is that project officials deliberately underestimate expenses while seeking Federal approval.

The government deliberately underestimated the number of civilians in order to deprive them of humanitarian aid.

This dynamic may lead to a tendency on the part of the planner to deliberately underestimate the project effort required.

Some analysts said today that they thought Nokia was deliberately underestimating the total size of the market to mask a decline in its own market share.

He deliberately underestimated the project's cost in order to gain approval for the ship's design and construction.

So, Fitzsimmons now says, he deliberately underestimated how often the procedure is performed and claimed incorrectly that most such operations were necessary for the mother's health.

I can only assume that they deliberately underestimated the numbers so as not to frighten the markets.