Definition of "underfoot"
verb
third-person singular simple present underfoots, present participle underfooting, simple past and past participle underfooted
(accounting) To assign a column summary that is less than the sum of all the entries in that column.
Quotations
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.
1980, The CPA Journal - Volume 50