A principal object of the guideline sentencing system is to eliminate disparity in sentencing of similar offenders for comparable offenses. The guidelines assign an "offense level" based on the nature of the offense, the presence or absence of specified factors designed to measure the seriousness of the conduct, and certain other factors including the importance of the defendant's role in the offense and his acknowledgement of responsibility for it. The guideline range represents the minimum and maximum terms within which the judge must establish the sentence unless there are mitigating circumstances. Any departure from the guidelines must be supported by a statement of reasons and is appealable by the defendant or by the government. The impact of the guidelines, in the context of banking and other white-collar offenses, will be to greatly increase the length of prison sentences ordinarily imposed and to eliminate the possibility of probationary and suspended sentences in all, but the most minor frauds and embezzlements. 36 footnotes