Crossword Genius

Item as set out in rough calculations (9)

Ross

I believe the answer is:

estimates

'rough calculations' is the definition.
(an estimate is a rough calculation)

'item as set out' is the wordplay.
'out' indicates an anagram (out can mean wrong or inaccurate).
'item'+'as'+'set'='itemasset'
'itemasset' with letters rearranged gives 'ESTIMATES'.

'in' acts as a link.

(Another definition for estimates that I've seen is " judges".)

I've seen this clue in The Times.
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