In underwater weighing if the individual being tested is unable to exhale all of the air down to residual volume the extra air in the lungs results in an error that underestimates body fat.

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The extra air in the lungs would actually cause the individual to be more buoyant, leading to an overestimation of body fat percentage because the calculation would assume a higher volume of the body is fat, which is less dense than muscle and bone.

In Underwater Weighing If the Individual Being Tested Is Unable