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understate2 entries found for understate.To select an entry, click on it. Main Entry: un·der·state  Pronunciation: "&n-d&r-'stAt Function: transitive verb 1 : to represent as less than is the case <understate taxable income> 2 : to state or present with restraint especially for effect - un·der·state·ment /-m&nt/ noun
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