NRV prevents overstating or understating of an assets value. This can be done by understating sales or overstating purchases. Both have been criticised as overstating or distorting the actual intelligence findings. The university was criticized for overstating the income estimates. The study was criticized by the Congressional Budget Office for overstating potential savings. By overstating its importance, he persuaded them of its military significance. The paper and related media reports were criticized for overstating the results. Nevertheless, Iraqi officials maintain that the U.S. government is overstating the risk. Raju has admitted to overstating the company's cash reserves by USD$ 1.5 billion. Whether Machiavelli is overstating issues and Piero had merely ordered a thorough accounting is unknown. In August 2010, Three Ireland admitted it has been overstating its subscriber numbers since 2006. Rothenburg wrote that though overstating his own abilities MacDonald was an excellent commander. He lies his way into the army, overstating his age.