California, United States of America
The following excerpt is from People v. Blount, C085456 (Cal. App. 2020):
Prosser (2007) 157 Cal.App.4th 682, 691.) "The defendant has the burden of rebutting the victim's statement of losses, and to do so, may submit evidence to prove the amount claimed exceeds the repair or replacement cost of damaged or stolen property." (People v. Gemelli (2008) 161 Cal.App.4th 1539, 1543.)
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