Does a federal court abuse its burden of finding that the government failed to meet its burden on the U.S.G.2B1.1(b)(1)(1) enhancement?

The district court did not abuse its discretion in finding that the government failed to meet its burden on the U.S.S.G. 2B1.1(b)(1) "intended loss" enhancement. See United States v. Yepez, 652 F.3d 1182, 1187 (9th Cir. 2011). The district court never explicitly ruled on the government's 2B1.1(b)(1) intended loss argument, but the record in its entirety indicates the district court was well aware of this argument. In that context, we read the district court's statement

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