14


AMENDMENT 14

Amendment: Section 2B3.1(b)(1) is amended by deleting "value of the property taken or destroyed" and inserting in lieu thereof "loss".

The Commentary to §2B3.1 captioned "Application Notes" is amended in Note 3 by deleting "property" and inserting in lieu thereof "loss".

Reason for Amendment: The purpose of this amendment is to clarify the guideline in respect to the determination of loss.

Effective Date: The effective date of this amendment is June 15, 1988.