FORECASTING MISCELLANEOUS REVENUE Table 1.12 shows a citys miscellaneous revenues for the last ten years. An investigation reveals that the drastic increase from Year 5 to Year 6 was due to a new reclassification of the citys revenues from fines and forfeitures. About 20 percent of the miscellaneous revenue was not included before Year 6. Before forecast, the finance director told you that he would rather underestimate than overestimate this revenue, as overestimation leaves the city no room for spending