underfoot

1. (transitive) To provide a footing beneath; to shore up or underpin.Examples: "A builder was employed to underfoot a tenement, but the work having been improperly executed, damage was caused to adjoining houses."; "The two courses which were open to them were, — on the one hand, to underfoot the building ; and, on the other, to take it down, with the view of its being re-erected on the same site, or elsewhere ; if they should have the means of doing so."; "The result was to bring out the fact, which is now established beyond all doubt by the proof, that any attempt to underfoot the steeple would have been an entire mistake."transitive

2. (accounting) To assign a column summary that is less than the sum of all the entries in that column.Examples: "Another device is to underfoot the accounts receivable column and the net cash column in the record of cash receipts and to underfoot the debit or overfoot the credit side of one or more accounts in the customer's ledger by equal amounts."; "Stay away from the client or taxpayer who conceals, pads, overstates or understates, alters, duplicates, overfoots or underfoots, diverts, manipulates, omits, falsifies and flagrantly disregards the IRS regulations."; "In manually balancing the cash receipts journal prior to posting to the ledgers, it is quite possible to underfoot or overfoot columns deliberately in order to manipulate the account records to cover cash shortages."