A sentencing judge's failure to take into account the utilitarian value of a guilty plea for a Commonwealth offence constitutes Xiao error warranting resentencing. Where a sentencing judge states a discount range of 30-35% but applies only 25%, this is an error in calculation. On resentencing for importation of a commercial quantity of cocaine assessed as slightly below midrange seriousness, a 25% discount for an early guilty plea (including utilitarian value) and an additional 8⅓% for low-value past assistance to law enforcement (totalling 33⅓%) was appropriate.
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