What is the test for determining the appropriate amount of restitution under section 1202.4 of the California Criminal Code?

Section 1202.4, subdivision (f), provides that a court "shall require that the defendant make restitution to the victim or victims in an amount established by court order, based on the amount of loss claimed by the victim or victims or any other showing to the court. If the amount of loss cannot be ascertained at the time of sentencing, the restitution order shall include a provision that the amount shall be determined at the direction of the court. . . ." The statutory scheme also provides that "when the economic losses of a victim cannot be ascertained at the time of sentencing pursuant to subdivision (f) of Section 1202.4, the court shall retain jurisdiction over a person subject to a restitution order for purposes of imposing or modifying restitution until such time as the losses may be determined." ( 1202.46.) As the court stated in People v. Bufford (2007) 146 Cal.App.4th 966, 971, "[u]nder a reading of the plain language of section 1202.4, if the court cannot determine the amount of restitution at the time of sentencing, there is no

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