How do we review a federal court's sentencing decision under the Guidelines for abuse of power?

We review a district court's sentencing decision for both substantive and procedural reasonableness. United States v. Rattoballi, 452 F.3d 127, 131-32 (2d Cir. 2006), abrogated in part on other grounds by Kimbrough v. United States, 552 U.S. 85 (2007). We review the district court's interpretation of the Guidelines de novo and its findings of fact for clear error. Id. at 132. We review the extent of a departure under the Guidelines for abuse of discretion. United States v. Fuller, 426 F.3d 556, 562 (2d Cir. 2005).