110 STAT. 1234 PUBLIC LAW 104-132—APR. 24, 1996 "(e) Any dispute as to the proper amount or type of restitution shall be resolved by the court by the preponderance of the evidence. The burden of demonstrating the amount of the loss sustained by a victim as a result of the offense shall be on the attorney for the Government. The burden of demonstrating the financial resources of the defendant and the financial needs of the defendant's dependents, shall be on the defendant. The burden of demonstrating such other matters as the court deems appropriate shall be upon the party designated by the court as justice requires. "(f)(1)(A) In each order of restitution, the court shall order restitution to each victim in the full amount of each victim's losses as determined by the court and without consideration of the economic circumstances of the defendant. "(B) In no case shall the fact that a victim has received or is entitled to receive compensation with respect to a loss from insurance or any other source be considered in determining the amount of restitution. "(2) Upon determination of the amount of restitution owed to each victim, the court shall, pursuant to section 3572, specify in the restitution order the manner in which, and the schedule according to which, the restitution is to be paid, in consideration of— "(A) the financial resources and other assets of the defendant, including whether any of these assets are jointly controlled; "(B) projected earnings and other income of the defendant; and "(C) any financial obligations of the defendant; including obligations to dependents. "(3)(A) A restitution order may direct the defendant to make a single, lump-sum payment, partial payments at specified intervals, in-kind payments, or a combination of payments at specified intervals and in-kind payments. "(B) A restitution order may direct the defendant to make nominal periodic payments if the court finds from facts on the record that the economic circumstances of the defendant do not allow the payment of any amount of a restitution order, and do not allow for the payment of the full amount of a restitution order in the foreseeable future under any reasonable schedule of pa3nnents. "(4) An in-kind payment described in paragraph (3) may be in the form of— "(A) return of property; "(B) replacement of property; or "(C) if the victim agrees, services rendered to the victim or a person or organization other than the victim. "(g)(1) No victim shall be required to participate in any phase of a restitution order. "(2) A victim may at any time assign the victim's interest in restitution pa5nnents to the Crime Victims Fund in the Treasury without in any way impairing the obligation of the defendant to make such payments. "(h) If the court finds that more than 1 defendant has contributed to the loss of a victim, the court may make each defendant liable for payment of the full amount of restitution or may apportion liability among the defendants to reflect the level of contribution to the victim's loss and economic circumstances of each defendant.