Everything takes longer than expected, because the estimate didn't account for bug fixing, committee meetings, coffee breaks, and that crazy boss who interrupts all the time.

This estimate accounted for multiple membership overlaps as well as the number of adherents represented by each attendee of a Neo-pagan gathering.

They say the United Nations' estimate of a handful does not account for women like Ms. Nekunam, whose case is considered closed because her husband is retired.

Those estimates also do not account for the potential capital gains taxes, which would be "monumental," said Robert Willens, a tax and accounting analyst at Lehman Brothers.

Unlike some past studies (which used generic assumptions), the estimates of public health effects in this new study realistically account for the emergency planning measures in place at each reactor site.

That estimate does not account for much of the free support the family is getting.

The estimates do not account for the number of tokens stolen by thieves or the number of people who do not put tokens in the fare box.

Higher estimates for drug costs account for the rest of the Congressional Budget Office's higher estimate, Ms. King said.

Independent budget monitors said yesterday that future budget deficits remained a serious problem, especially since Mr. Giuliani's estimates do not account for potentially costly settlements with municipal workers.

The estimates do not account for the less technical mining ability of the time, nor that there were still native deposits available.