People v. Phu (Cal. Ct. App. - Nov. 17, 2009)

I bet this case comes out differently if it's a civil lawsuit as opposed to a criminal restitution order.

Which is interesting, because the standard of proof is supposed to be higher in criminal cases. But as far as setting criminal restitution goes, we're nonetheless a lot more willing to speculate than we permit juries (or judges) to do in a civil case.