California, United States of America
The following excerpt is from People v. Shubin, E073267, E074598 (Cal. App. 2020):
"'The burden is on the party seeking restitution to provide an adequate factual basis for the claim.' [Citation.] 'The standard of proof at a restitution hearing is preponderance of the evidence, not reasonable doubt.' [Citation.] Once the prosecution has made a prima facie showing of the victim's 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. Jessee (2013) 222 Cal.App.4th 501, 506-507.)
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