Johnson, J.
Defendant, who was convicted of possession of stolen property, appeals the district court’s restitution award for the victim’s lost profits. Apart from the insurance deductible, we strike the award on the ground that it was not proved with reasonable certainty.
In July 1994, computer equipment valued at approximately $17,000 was stolen from a printing business. In May 1995, defendant pled no contest to possession of stolen property based on his possession of the equipment from September to November 1994. He was sentenced to [42]*42a one-to-three-year suspended sentence, with special probation conditions requiring him to pay a fine of $1000 and setting a restitution hearing.
At the restitution hearing, the printing business’s general manager testified as follows: (1) the business had to pay its graphic artist $10 per hour for 343.5 hours spent reentering information into the computer purchased to replace the stolen one; (2) the graphic artist was not available to work on other projects during those hours, resulting in lost profits of $3435, $10 for each of the 343.5 hours; (3) the business’s insurance company reimbursed the business $10 per hour for the graphic artist’s time, but not $10 per hour for the projected lost profits; (4) the business lost $10 per hour in profits for each of the 120 hours that the printing presses stood idle because project information had not yet been entered into the new computers; (5) the insurance company reimbursed the business $10 per hour for the press downtime, but not $10 per hour for the projected lost profits; (6) the business lost profits on three projects worth $5406 when the customers had the work done with other printers because of delays due to the theft; (7) the business had to discount one large project $3200 because of delays due to the theft; (8) the business spent $388 for a new security system; (9) the general manager spent twenty hours of his time, valued at $20 per hour, working with police gathering evidence and following up on leads; (10) the insurance company reimbursed the business approximately $24,000 for its losses, leaving outstanding losses of just over $13,000, mostly for lost profits; (11) the insurance deductible was $250.
The district court awarded the business (1) $3435 in lost profits associated with the graphic artist’s time; (2) $1200 for lost profits associated with press downtime; (3) $2027 in lost profits associated with the three customers who took their projects to other printers; (4) $1200 in lost profits associated with the discounted project; and (5) $250 for the insurance deductible. The court refused to award restitution for the security system or for the time the general manager spent investigating the theft. On appeal, defendant argues that (1) the court exceeded its authority under the restitution statute by awarding unliquidated sums not easily ascertainable, and (2) the restitution order does not relate to the offense for which defendant was convicted.
“Restitution shall be considered in every case in which a victim of a crime has suffered a material loss or has incurred medical expenses.” 13 Y.S.A. § 7043(a). Restitution may include, among other [43]*43things, cash compensation for damages to the victim’s property. Id. § 7043(b)(2). In State v. Jarvis, 146 Vt. 636, 638-39, 509 A.2d 1005, 1006 (1986), where we held that restitution damages could not include compensation for pain and suffering, we construed § 7043 as follows:
[Ojnly liquidated amounts which are easily ascertained and measured are recoverable under the legislative scheme. These amounts include, but are not necessarily limited to, hospital bills, property value, and lost employment income. . . . Damages that are not readily ascertainable, such as pain and suffering, emotional trauma, loss of earning capacity, and wrongful death awards are not proper subjects of restitution.
(Emphasis added.)
Aware of this holding, the State strives to fit the instant award within the term “lost employment income,” and defendant argues with equal vigor that the award should be considered “loss of earning capacity.” Neither party is correct. The district court did not reimburse the printing business either for its lost earnings or for its diminished capacity to obtain future earnings; rather, the award, as recognized by all concerned at the restitution hearing, was for lost profits and opportunities, a category of damages that does not fit neatly within either of the terms used in Jarvis.
Lost earnings or lost employment income, which usually refers to loss of.wages due to an inability to perform a specific job, is generally easily ascertainable, while loss of earning capacity, which refers to diminished future capacity to earn a livelihood, is not. See Border Apparel-East, Inc. v. Guadian, 868 S.W.2d 894, 897 (Tex. Ct. App. 1993). Lost profits, on the other hand, may or may not be easily ascertainable, and thus proof of actual loss is crucial. See D.L. Development, Inc. v. Nance, 894 S.W.2d 258, 261 (Mo. Ct. App. 1995) (anticipated profits of established business are recoverable only when they are made reasonably certain by proof of actual facts, with present data for rational estimate of amount); Starnes v. First American Nat’l Bank, 723 S.W.2d 113, 119 (Tenn. Ct. App. 1986) (loss of profits is recognized as item of damages depending on nature and extent of proof involved).
Accordingly, lost profits may be awarded as restitution damages. The key inquiry in the recovery of lost profits remains whether the damages can be easily ascertained and measured; mathematical certainty is not required, but there must be a reasonable basis for [44]*44estimating the loss. State v. Kisor, 916 P.2d 978, 981 (Wash. Ct. App. 1996) (restitution damages are easily ascertainable if evidence affords reasonable basis for estimating loss and does not subject trier of fact to mere speculation and conjecture); see State v. Ihde, 532 N.W.2d 827, 830 (Iowa Ct. App. 1995) (as in tort actions, courts should deny lost profits as restitution in criminal actions only when loss is speculative, contingent, conjectural, or uncertain); People v. Knowles, 414 N.E.2d 1322, 1324-25 (Ill. App. Ct. 1980) (as in civil actions, lost profits may be awarded as restitution in criminal actions if shown by clear evidence rather than speculation); State v. Jurado, 905 P.2d 274, 275 (Or. Ct. App. 1995) (as in civil action, lost profits may be awarded as restitution in criminal action if proved with reasonable certainty).
The State argues that each component of the instant award is readily ascertainable because we need only multiply (1) 343.5 hours of graphic artist time by $10 per hour in lost profits, (2) 120 hours of press downtime by $10 per hour in lost profits, and (3) $8606 of lost or discounted projects by .375 — the profit fraction expected from each project.
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Johnson, J.
Defendant, who was convicted of possession of stolen property, appeals the district court’s restitution award for the victim’s lost profits. Apart from the insurance deductible, we strike the award on the ground that it was not proved with reasonable certainty.
In July 1994, computer equipment valued at approximately $17,000 was stolen from a printing business. In May 1995, defendant pled no contest to possession of stolen property based on his possession of the equipment from September to November 1994. He was sentenced to [42]*42a one-to-three-year suspended sentence, with special probation conditions requiring him to pay a fine of $1000 and setting a restitution hearing.
At the restitution hearing, the printing business’s general manager testified as follows: (1) the business had to pay its graphic artist $10 per hour for 343.5 hours spent reentering information into the computer purchased to replace the stolen one; (2) the graphic artist was not available to work on other projects during those hours, resulting in lost profits of $3435, $10 for each of the 343.5 hours; (3) the business’s insurance company reimbursed the business $10 per hour for the graphic artist’s time, but not $10 per hour for the projected lost profits; (4) the business lost $10 per hour in profits for each of the 120 hours that the printing presses stood idle because project information had not yet been entered into the new computers; (5) the insurance company reimbursed the business $10 per hour for the press downtime, but not $10 per hour for the projected lost profits; (6) the business lost profits on three projects worth $5406 when the customers had the work done with other printers because of delays due to the theft; (7) the business had to discount one large project $3200 because of delays due to the theft; (8) the business spent $388 for a new security system; (9) the general manager spent twenty hours of his time, valued at $20 per hour, working with police gathering evidence and following up on leads; (10) the insurance company reimbursed the business approximately $24,000 for its losses, leaving outstanding losses of just over $13,000, mostly for lost profits; (11) the insurance deductible was $250.
The district court awarded the business (1) $3435 in lost profits associated with the graphic artist’s time; (2) $1200 for lost profits associated with press downtime; (3) $2027 in lost profits associated with the three customers who took their projects to other printers; (4) $1200 in lost profits associated with the discounted project; and (5) $250 for the insurance deductible. The court refused to award restitution for the security system or for the time the general manager spent investigating the theft. On appeal, defendant argues that (1) the court exceeded its authority under the restitution statute by awarding unliquidated sums not easily ascertainable, and (2) the restitution order does not relate to the offense for which defendant was convicted.
“Restitution shall be considered in every case in which a victim of a crime has suffered a material loss or has incurred medical expenses.” 13 Y.S.A. § 7043(a). Restitution may include, among other [43]*43things, cash compensation for damages to the victim’s property. Id. § 7043(b)(2). In State v. Jarvis, 146 Vt. 636, 638-39, 509 A.2d 1005, 1006 (1986), where we held that restitution damages could not include compensation for pain and suffering, we construed § 7043 as follows:
[Ojnly liquidated amounts which are easily ascertained and measured are recoverable under the legislative scheme. These amounts include, but are not necessarily limited to, hospital bills, property value, and lost employment income. . . . Damages that are not readily ascertainable, such as pain and suffering, emotional trauma, loss of earning capacity, and wrongful death awards are not proper subjects of restitution.
(Emphasis added.)
Aware of this holding, the State strives to fit the instant award within the term “lost employment income,” and defendant argues with equal vigor that the award should be considered “loss of earning capacity.” Neither party is correct. The district court did not reimburse the printing business either for its lost earnings or for its diminished capacity to obtain future earnings; rather, the award, as recognized by all concerned at the restitution hearing, was for lost profits and opportunities, a category of damages that does not fit neatly within either of the terms used in Jarvis.
Lost earnings or lost employment income, which usually refers to loss of.wages due to an inability to perform a specific job, is generally easily ascertainable, while loss of earning capacity, which refers to diminished future capacity to earn a livelihood, is not. See Border Apparel-East, Inc. v. Guadian, 868 S.W.2d 894, 897 (Tex. Ct. App. 1993). Lost profits, on the other hand, may or may not be easily ascertainable, and thus proof of actual loss is crucial. See D.L. Development, Inc. v. Nance, 894 S.W.2d 258, 261 (Mo. Ct. App. 1995) (anticipated profits of established business are recoverable only when they are made reasonably certain by proof of actual facts, with present data for rational estimate of amount); Starnes v. First American Nat’l Bank, 723 S.W.2d 113, 119 (Tenn. Ct. App. 1986) (loss of profits is recognized as item of damages depending on nature and extent of proof involved).
Accordingly, lost profits may be awarded as restitution damages. The key inquiry in the recovery of lost profits remains whether the damages can be easily ascertained and measured; mathematical certainty is not required, but there must be a reasonable basis for [44]*44estimating the loss. State v. Kisor, 916 P.2d 978, 981 (Wash. Ct. App. 1996) (restitution damages are easily ascertainable if evidence affords reasonable basis for estimating loss and does not subject trier of fact to mere speculation and conjecture); see State v. Ihde, 532 N.W.2d 827, 830 (Iowa Ct. App. 1995) (as in tort actions, courts should deny lost profits as restitution in criminal actions only when loss is speculative, contingent, conjectural, or uncertain); People v. Knowles, 414 N.E.2d 1322, 1324-25 (Ill. App. Ct. 1980) (as in civil actions, lost profits may be awarded as restitution in criminal actions if shown by clear evidence rather than speculation); State v. Jurado, 905 P.2d 274, 275 (Or. Ct. App. 1995) (as in civil action, lost profits may be awarded as restitution in criminal action if proved with reasonable certainty).
The State argues that each component of the instant award is readily ascertainable because we need only multiply (1) 343.5 hours of graphic artist time by $10 per hour in lost profits, (2) 120 hours of press downtime by $10 per hour in lost profits, and (3) $8606 of lost or discounted projects by .375 — the profit fraction expected from each project. This reasoning falls apart when one considers the uncertainty of the numbers supplied and calculated. At the restitution hearing, no accounting data was admitted as an exhibit to demonstrate the basis for the general manager’s estimate of the business’s lost profits. Regarding the graphic artist’s time, the manager did not indicate how many of the 343.5 hours would have been dedicated to other projects that the business had turned away because of the theft. Indeed, on cross-examination, the manager conceded that he had no idea how many potential customers the business had lost as a result of the theft and no idea of the value of the projects that might have been lost. Cf. Jurado, 905 P.2d at 275 (although restitution award for lost profits was excessive because of failure to mitigate, damages were proven with reasonable certainty by video store, which presented evidence showing daily rental value of unreturned rental equipment and percentage of days equipment would have been rented).
Further, not only did the court award the business lost profits for all of the 343.5 hours without a sufficient showing of the loss, but it awarded the business a full $10 of profit for each hour of graphic artist time and press downtime even though the manager testified that the estimated $10 in “profit” did not take into account overhead and other costs, see Knowles, 414 N.E.2d at 1325 (when lost profits are proved with sufficient certainty, amount recoverable is for net loss only), and even though the assistant state’s attorney conceded at the hearing that the $10 in profit stemming from the loss of graphic artist time [45]*45and press downtime should be reduced by one quarter. Moreover, the manager conceded that his estimate of a 37.5% profit margin on the business’s lost projects was “very rough.” Indeed, it appears that the manager first considered the profit percentage at the restitution hearing in response to the court’s questioning; as noted, he presented no evidence in the way of accounting records to back up his “very rough” estimate. Compare State v. Young, 842 P.2d 1300, 1302 (Ariz. Ct. App. 1992) (where defendant employee stole proceeds of merchandise sales from retail store, “lost profits” component of proceeds was part of “economic loss” recoverable as restitution; however, adding profit margin to cost of missing inventory would have been too speculative) with State v. Barrett, 864 P.2d 1078, 1080-81 (Ariz. Ct. App. 1993) (evidence was insufficient to support restitution award compensating used car dealer who claimed that temporary loss of vehicle prevented him from selling vehicle at higher price because of lowered blue book value at time of vehicle’s recovery; without evidence of potential buyers, dealer’s conclusory statement as to amount of lost profit could not support award).
We recognize that the district court has discretion in determining the proper amount of restitution, see Barrett, 864 P.2d at 1079, and that only a reasonable certainty of the estimated loss is required, but here the estimate of lost profits was based on speculation and conjecture; therefore, the award cannot stand. We have not, as the dissent declares, adopted a more stringent evidentiary standard for establishing a restitution award of lost profits than the law has traditionally demanded in the civil context. Indeed, the standard quoted by the dissent, which requires “sufficient data” for the factfinder to estimate the proper amount of damages with “reasonable certainty,” 166 Vt. at 48, 689 A.2d at 1080, is precisely the standard we have applied here. We disagree with the dissent that the general manager’s “very rough” estimate of his profit margin, made off the top of his head without any accounting data to support it, is reasonably certain. The laudatory goals of the restitution statute do not require that we abandon the rules of evidence.
Finally, because the $250 insurance deductible remains, we must address defendant’s second argument. Defendant contends that because the business, according to its manager’s own testimony, had already incurred all of its losses by the time he obtained possession of the stolen equipment, the restitution award does not relate to the offense for which he was convicted. We do not agree. The manager testified that the business’s new computer was up and running by [46]*46November 1994. Further, defendant raised this argument only at the end of the restitution hearing after the testimony had been received, and he made no claim at that time that was contrary to the manager’s testimony. Figuring forty-hour weeks, the 343.5 hours of graphic artist time spent in setting up the new computer would have run into September, by which time defendant was in possession of the stolen equipment. Under these circumstances, we find no error in awarding the business the $250 insurance deductible.
Except for the $250 insurance deductible, the restitution award is stricken.