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present participle and gerund of underspend examples
usually uncountable, plural underspendings
The spending of too little money. quotations examples
Towards the very end of the year it has always been found to be impracticable to avoid overspendings, if only temporary, in some programmes and underspendings in others.
1972, Great Britain. Treasury, Public Expenditure White Papers: Handbook on Methodology (page 15)