The following excerpt is from U.S. v. Khan, 53 F.3d 507 (2nd Cir. 1995):
"[T]here is no requirement that specific findings be made on each factor," United States v. Gelb, 944 F.2d 52, 56 (2d Cir.1991), and the defendant bears the burden of proof as to these factors, 18 U.S.C. Sec. 3664(d). Nevertheless, "the record must demonstrate that the court has considered these factors in ordering restitution." United States v. Tortora, 994 F.2d 79, 81 (2d Cir.1993).
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