21.   The authors believe that site preparation costs were underestimated and tax revenues were overestimated.

22.   The Congressional Budget Office said Thursday that President Clinton had grossly underestimated the cost of his proposal for Medicare coverage of prescription drugs.

23.   The company said Tuesday that it had overestimated revenues and underestimated costs.

24.   The result can be a naive approach that underestimates the costs and overestimates the benefits of certain legislative commandments.

25.   Young said NASA had consistently underestimated space station costs and pushed overruns into subsequent years.

26.   Businesses claim the government is far underestimating the cost.

27.   But they offered no proof, and it appears more likely that officials simply underestimated the costs.

28.   Gore also used an Emory University report to suggest Bradley has underestimated the costs of his health plan.

29.   Salt Lake City was also criticized for underestimating the cost of the games when its bidding committee submitted its budget, forcing the new organizing committee to cut costs.

30.   The tragic part about this approach is that some of these companies either do not know their actual costs or have underestimated their costs.