1.   Never underestimate the value of really good training.

2.   Although timber in the area is mainly small-dimension lodgepole pine, critics have charged that the Department of Natural Resources has underestimated its value.

3.   Another reason for releasing separate financial information is to persuade investors that they have been underestimating the value of the parts division.

4.   But he said the people who assume that Web-based systems will win underestimate the value of printed material to the people sending the bills.

5.   But this characterization may underestimate the value the quiz has had in making opera approachable.

6.   Company founders underestimated the value of what they had created and sold out before the real wealth arrived.

7.   During the bankruptcy, Felsenthal had rejected arguments that the company was underestimating its value, saying there was no evidence to back up that claim.

8.   Gems are so problematic because they are easily smuggled, their production goes under-declared and their value gets deliberately underestimated.

9.   Investors should not underestimate the value of ACT, according to Watson.

10.   It is hard to underestimate the value of this step.