A crime victim’s statement contained in the probation report as to the amount of loss incurred constitutes a prima facie showing of economic loss, thereby shifting the burden of disproving the claim to the defendant. Appellant pled guilty to second degree commercial burglary of a restaurant. She had previously worked at the restaurant as a bookkeeper but was fired when the owners suspected her of embezzlement. The probation report contained a handwritten statement from the victim detailing the losses. The list was facially credible, explaining how each loss related to the burglary, the cost of materials, and amount of labor. The appellate court found this statement to be sufficient to establish the loss and that appellant’s testimony at the restitution hearing did not effectively rebut the claim. (People v. Foster (1993) 14 Cal.App.4th 939, disagreeing with People v. Vournazos (1988) 198 Cal.App.3d 948.)