Opinion ID: 721091
Heading Depth: 4
Heading Rank: 1

Heading: Crop years 1990 and 1993

Text: 41 The district court utilized the years 1990, 1991, and 1992 for calculation of loss. Defendants argue the appropriate years are 1991, 1992, and 1993, because 1990 falls outside the period used in the indictment. The government argues the appropriate years are 1990, 1991, 1992, and 1993, because these years encompass intended losses and related, albeit uncharged, losses that the guidelines expressly include. 42 The calculation of loss under the guidelines is not limited to the conduct charged in the indictment, and encompasses all acts and omissions ... that were part of the same course of conduct or common scheme or plan as the offense of conviction. United States v. Scarano, 975 F.2d 580, 584 (9th Cir.1992) (quoting U.S.S.G. § 1B1.3(a)(2)). Calculation of loss is not limited to actual loss, and includes all intended loss the defendant attempted to inflict. United States v. Joetzki, 952 F.2d 1090, 1096 (9th Cir.1991); U.S.S.G. § 2F1.1 Application Note 7. 43 In 1990, B & M Farms applied for and received farm subsidies based on the fraudulently-inflated eligibility. We find the district court correctly included conduct from 1990 as part of the same scheme as charged in the indictment. In 1993, B & M Farms applied for excess subsidies, but received none. We find the district court clearly erred in omitting from its calculation the intended loss from conduct in 1993.