Extract to table

Where, as here, the defendant raises specific, factual objections to the loss calculation, the Court "must — for any disputed portion of the presentence report or other controverted matter — rule on the dispute or determine that a ruling is unnecessary

2009) ("Courts must ensure that the same economic harm is not counted multiple times in the loss calculation

1, Application Note 3(E)(i), provides that "loss shall be reduced by

2008) ("[T]he district court must make an independent finding of loss

and must ensure that the loss amount is supported by reliable evidence

This distinction is relevant to the sentencing determination because it bears on the nature and circumstances of the offense, the defendant's motivations, and the actual harm to victims — all factors that the Court must consider under 18 U