To destroy or put out of action.
To make or render a reckoning of funds, persons, or things.
To be answerable for.
To be the primary cause of
To explain by relating circumstances; to show that some one, thing or members of a group are present or have been processed.
To constitute in amount or portion.
An estimate that is too low.
To perceive (someone or something) as having a lower value, quantity, worth, etc., than what he/she/it actually has.