If accrued liabilities are overestimated in the current period, the reported income in a following period will be __________than it should be.

If accrued liabilities are overestimated in the current period, the reported income in a following period will be __________than it should be.

Explain how this works:

If accrued liabilities are overestimated in the current period, the reported income in a following period will be __________than it should be.