Undervaluation :: Undervaluation (n.) The act of undervaluing; a rate or value not equal to the real worth.
Valuation :: Valuation (n.) The act of valuing, or of estimating value or worth; the act of setting a price; estimation; appraisement; as, a valuation of lands for the purpose of taxation..
Valuation :: Valuation (n.) Value set upon a thing; estimated value or worth; as, the goods sold for more than their valuation..