However , because the increase in expected returns exceeds that of actual returns , the test statistic becomes negative .
For this group , moving from the Woodland and Woodland estimates to the revised no line change estimates causes both average expected returns and average actual returns to increase .
Because the increase in expected returns exceeds that of actual returns , the test statistic becomes negative .
For this group , moving from the Woodland and Woodland estimates to the revised no line change estimates causes both average expected returns and average actual returns to increase .