California, United States of America
The following excerpt is from People v. Clay, H043721 (Cal. App. 2017):
A prima facie case for restitution may be made based on the victim's statement of the amount of the loss. (People v. Chappelone (2010) 183 Cal.App.4th 1159, 1172 (Chappelone).) "Once the victim has made a prima facie showing of his or her loss, the burden shifts to the defendant to demonstrate that the amount of the loss is other than that claimed by the victim. [Citations.]" (People v. Prosser (2007) 157 Cal.App.4th 682, 691 (Prosser).)
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