o account [the] opinion and the circumstances it embrace[d]." United States v. Bell, 5 F.3d 64, 66 (4th Cir. 1993); see also, e.g., Lindy Pen Co. v. Bic Pen Corp., 982 F.2d 1400, 1404-05 (9th Cir. 1993) (affirming district court's decision not to order accounting or damages, despite appellate court's instruct