Sections 3663 and 3663A authorize restitution orders for the benefit of the victims of the crime of conviction. [...] Sections 3663 and 3663A explain that the term victim includes someone harmed by a scheme, conspiracy, or pattern of activity that is an element of the crime of conviction, and twice describe the circumstances under which representatives and others may stand in the shoes of a victim. [...] In the case of conspiracy, a defendant may be compelled to make restitution both for the harm caused by his or her own misconduct and for the harm of the foreseeable crimes of his coconspirators. [...] The procedure begins upon the conviction of a defendant for a predicate offense, at which point the court directs the probation service to investigate and prepare a report identifying each victim of the offense and the extent of their injuries, damages, or losses. [...] The court resolves contested restitution issues by a preponderance of the evidence following a hearing, at which the prosecution bears the burden of establishing the existence and extent of the victims' losses and the defendant bears the burden of questions regarding his or her finances.