California, United States of America
The following excerpt is from Levy v. Toyota Motor Sales, U.S.A., Inc., 4 Cal.App.4th 807, 5 Cal.Rptr.2d 770 (Cal. App. 1992):
"If the items on a verified cost bill appear proper charges, they are prima facie evidence that the costs, expenses and services therein listed were necessarily incurred. [Citations.] Where the items are properly objected to, they are put in issue, and the burden of proof is upon the party claiming them as costs. [Citation.]" (Rappenecker v. Sea-Land Service, Inc. (1979) 93 Cal.App.3d 256, 266, 155 Cal.Rptr. 516.)
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