The following excerpt is from U.S. v. Williams, 111 F.3d 139 (9th Cir. 1997):
In issuing an order of restitution, a district court must consider (1) the amount of loss sustained by the victim, (2) the financial resources of the defendant, and (3) the financial needs and earnings of the defendant and the defendant's dependents. 18 U.S.C. 3664(a) (1994). Although the district court is not required to make findings of fact regarding the defendant's financial condition, (United States v. Cannizzaro, 871 F.2d 809, 810-11 (9th Cir.), cert. denied, 493 U.S. 895 (1989)), the record must reflect that the district court had at its disposal information relating to the defendant's financial position. Id. at 811.
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