Any capital budgeting decision involves estimating future cash flows. Financial theory suggests that we want these estimates to be 'unbiased.' That is, we want forecasts that are just as likely to be above as below the actual cash flow. Thus, given numerous 'unbiased' estimates, on average the cash flow forecasts will equal the actual cash flows. Suppose that a firm's estimate is consistently too low, i.e. on average the predicted cash flows are below the actual cash flows. What difficulties, if any, would this create