Federal courts follow a two-step process in setting the amount of legal restitution. First, the plaintiff “bears the burden of proving that the amount it seeks in restitution reasonably approximates the defendant’s unjust gains”, which it can do by showing defendant’s net revenues. If plaintiff satisfies that burden, then “the burden shifts to the defendant to demonstrate that the net revenues figure overstates the defendant’s unjust gains.” This decision holds that defendant cannot offset its losses to some customers against the amount of restitution it would otherwise owe other customers.