| City & ODU | News Source | Overstated | Percent | |
| Lodging | $16.1 Million | $11.1 Million | +$5.0 Million | -31.1% |
| Meals | $11.9 Million | $4.8 Million | +$7.1 Million | -60.0% |
| Retail | $6.5 Million | $4.0 Million | +$2.5 Million | -38.5% |
| Total Sales | $34.5 Million | $19.9 Million | +$14.6 Million | -42.3% |
| Property Tax | $9.3 Million | $3.9 Million | +$5.4 Million | -58.1% |
| Other | $6.7 Million | $2.8 Million | +$3.9 Million | -58.2% |
| Direct City Revenue | $50.5 Million | $26.6 Million | +$23.9 Million | -47.3% |
| Direct City Expenditures | $34.3 Million | $34.3 Million | Correct Amount | No Difference |
| Net | $16.2 Million | (-$7.7 Million) | Negative Return | Negative Return |
| Average Rate of Return | $16.2/34.3 = 47.2% | -$7.7/34.3 =(-22.4%) |
NOTE: The net of tax revenue minus expenditures is divided by those expenditures to calculate the average rate of return. Conclusion,ODU reported the average rate of return for 2000 was 47.%.
| City & ODU | Virginia News Source | Overstated | Percen | |
| Lodging | $23.8 Million | $13.6 Million | +$10.2 Million | -31.1% |
| Meals | $14.0 Million | $5.6 Million | +$8.4 Million | -60.0% |
| Retail | $6.8 Million | $4.0 Million | +$2.8 Million | -38.5% |
| Total Sales | $44.6 Million | $23.2 Million | +$21.4 Million | -42.3% |
| Property Tax | $11.6 Million | $5.0 Million | +$6.6 Million | -58.1% |
| Other | $7.5 Million | $3.2 Million | +$4.3 Million | -58.2% |
| Direct City Revenue | $63.7 Million | $31.4 Million | +$32.3Million | -47.3% |
| Direct City Expenditures | $39.8 Million | $39.8 Million | Correct Amount | No Difference |
| Net | $23.9 Million | (-$8.4 Million) | Negative Return | Negative Return |
| Average Rate of Return | $23.9/39.8= 60.1% | -$8.4/39.8=(-21.1%) |