California, United States of America
The following excerpt is from Textron Financial v. National Union Fire, 118 Cal.App.4th 1061, 13 Cal.Rptr.3d 586 (Cal. App. 2004):
Consistent with the general rule imposing on a party the burden of proving the existence or nonexistence of each fact essential to a claim or defense (Evid.Code, 500), "[a] defendant seeking an offset against a money judgment has the burden of proving the offset. [Citation.]" (Conrad v. Ball Corp. (1994) 24 Cal.App.4th 439, 444, 29 Cal.Rptr.2d 441.)
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