The following excerpt is from U.S. v. Mikaelian, 168 F.3d 380 (9th Cir. 1999):
This court reviews a restitution order for an abuse of discretion, so long as it is within the statutory framework. United States v. Nash, 115 F.3d 1431, 1441-42 (9th Cir.1997), cert. denied, --- U.S. ----, 118 S.Ct. 1054, 140 L.Ed.2d 117 (1998). Under the Victim and Witness Protection Act ("VWPA"), the court shall consider the losses to the victims, the defendant's financial resources, the financial needs and earning ability of the defendant and his dependents, and other factors the court deems appropriate. 18 U.S.C. 3664(a).
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