What is the test for determining whether a defendant is liable under section 3287(a) of the California Fire and Rescue Code?

"Damages are certain or capable of being made certain by calculation, or ascertainable, for purposes of the statute if the defendant actually knows the amount of damages or could calculate that amount from information reasonably available to the defendant. [Citation.] In contrast, damages that must be determined by the trier of fact based on conflicting evidence are not ascertainable. [Citation.]" (Collins v. City of Los Angeles (2012) 205 Cal.App.4th 140, 150-151.)

"Uncertainty as to liability is irrelevant. 'A dispute concerning liability does not preclude prejudgment interest in a civil action.' [Citation.] The certainty required by section 3287(a) is not lost when the existence of liability turns on disputed facts but only when the amount of damages turns on disputed facts. [Citation.]" (Howard v. American National Fire Ins. Co. (2010) 187 Cal.App.4th 498, 535-536.) Moreover, "damages are not made uncertain by the existence of unliquidated counterclaims or offsets interposed by defendant. [Citation.]" (Id. at p. 536, italics added.)