1.   As for the time schedule, it is easy to underestimate the costs of complete data collection and the final report preparation.

2.   The city underestimated the cost of the new building.

3.   Analysts have noted Energis has underestimated the costs it would incur and overestimated its ability to win customers.

4.   Another is underestimating the cost of operating and maintaining those weapons.

5.   After Clinton offered his proposal last summer, the Congressional Budget Office said he had grossly underestimated the costs.

6.   Bush campaign officials accuse Gore of underestimating the cost of his programs.

7.   But business groups opposed the regulations, saying OSHA had seriously underestimated the cost of compliance and was imposing a one-size-fits-all solution to a multifaceted problem.

8.   COST OF DRUG PLAN CALLED TOO LOW The Congressional Budget Office said that President Clinton had grossly underestimated the cost of his proposal for Medicare coverage of prescription drugs.

9.   For one, the federal government typically underestimates the costs of such new entitlements.

10.   For that reason, she suggests, he has also underestimated the cost of prison expansion.