The following excerpt is from U.S. v. Smith, 174 F.3d 52 (2nd Cir. 1999):
As we have stressed repeatedly, "[f]actual findings must be made 'with sufficient clarity to permit appellate review,' " id. at 1111 (quoting United States v. Reed, 49 F.3d 895, 901 (2d Cir.1995)), and additional findings will be required where the reviewing court is unable to determine from the record the basis of the district court's ruling, id. Here, the district court made no factual findings, and we are unable to determine the basis for its refusal to apply section 2D1.1(b)(1). Accordingly, we remand for findings.
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