The following excerpt is from United States v. Luis, CASE NO. 10-CR-2967-IEG (S.D. Cal. 2013):
"[I]n the case of an offense resulting in damage to or loss of a victim's property, the victim is entitled to return of the property, 3663A(b)(1)(A), or if the return of the property is 'impossible, impracticable, or inadequate,' the victim is entitled to the value of the property less 'the value (as of the date the property is returned) of any part of the property that is returned,' 3663A(b)(1)(B)." United States v. Yeung, 672 F.3d 594, 601 (9th Cir. 2012).
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