cases, the loss is the actual loss to the victim (or if the loss has not yet come about, the expected loss). For example, if a defendant fraudulently obtains a loan by misrepresenting the value of his assets, the loss is the amount of the loan not repaid at the time the offense is discovered, reduced by the amount the lending institution has recovered (or can expect to recover) from any assets pledged to secure the loan. However, where the intended loss is greater than the actual loss, the intended loss is to be used. U.S.S.G. § 2F1.1, comment, (n. 7(b)). In the past, courts imposing sentences under U.S.S.G. § 2F1.1 have applied § 2Bl.l’s definition of “loss” unless the situation fit into one of § 2Fl.l’s express exceptions. See United States v. Burns, 894 F.2d 334, 336 (9th Cir.1990) (<HOLDING>). Recently, this Circuit has refused to
holding that plaintiffs were injured by defendants collection and publication of highly sensitive personal information including credit card numbers social security numbers financial account numbers and information regarding plaintiffs personal issues including sexuality mental illness alcoholism incest rape and domestic violence holding arbitration clause in credit card agreement unconscionable holding that the amount of loss should include sales tax and shipping costs on computer equipment bought by stolen credit card numbers holding that even if one of the governments calculation methods impermissibly counted funds obtained from the same stolen credit card towards both actual and intended loss any error was harmless because an alternate calculation method which was free of any double counting also resulted in a loss amount of between 120000 and 400000 and thus application of the same enhancement holding property lien for nonpayment of sales tax was beyond boroughs authority to collect sales tax