2005 Federal Sentencing Guidelines
Chapter 8 - PART C - FINES
§8C2.3. Offense Level
(a) For each count covered by §8C2.1 (Applicability of Fine Guidelines),
  use the applicable Chapter Two guideline to determine the base offense level
  and apply, in the order listed, any appropriate adjustments contained in that
  guideline.
(b) Where there is more than one such count, apply Chapter Three, Part D (Multiple
  Counts) to determine the combined offense level.
Commentary
Application Notes:
1. In determining the offense level under this section,
  "defendant," as used in Chapter Two, includes any agent of the organization
  for whose conduct the organization is criminally responsible.
2. In determining the offense level under this section, apply the provisions
  of §§1B1.2 through 1B1.8. Do not apply the adjustments in Chapter
  Three, Parts A (Victim-Related Adjustments), B (Role in the Offense), C (Obstruction),
  and E (Acceptance of Responsibility).
Historical Note: Effective
  November 1, 1991 (see Appendix
  C, amendment 422).