What is the difference between gross income and net income when calculating restitution for theft?

^3. People v. Thygesen (1999) 69 Cal.App.4th 988, is also inapposite as that case does not address the distinction between gross and net income. In that case, the defendant pleaded guilty to the theft of a rented cement mixer. (Id. at p. 991.) The court reversed a restitution award based on the loss of rent by the victim, finding it was based on the speculative proposition the mixer would have been rented every week for 13 months. (Id. at p. 995.)

^4. Nothing in this opinion precludes the prosecutor from offering an alternative calculation of restitution on remand.