What is the test for making a restitution order for a crime victim?

A restitution order shall fully reimburse the victim for his or her losses. ( 1202.4, subd. (f)(3).) "The value of stolen or damaged property shall be the replacement cost of like property." (Id., subd. (f)(3)(A).) "At a victim restitution hearing, a prima facie case for restitution is made by the People based in part on a victim's testimony on, or other claim or statement of, the amount of his or her economic loss. [Citations.] 'Once the victim [i.e., the People have] 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.' " (People v. Millard, supra, 175 Cal.App.4th at p. 26; see also People v. Keichler (2005) 129 Cal.App.4th 1039, 1048 [crime victim's statements about

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