SAWAYA, J.
William Kiefer appeals the Judgment and Restitution Order contending that, with respect to some of the articles of personalty he stole from the victim, the trial court erred in imposing restitution in an amount that exceeds the value of those articles. The State cross-appeals the same order, claiming the trial court erred in devaluing the stolen property by fifteen percent for depreciation, where the record contains no evidence of how the trial court determined...
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