Phillips

MEMORANDUM **

Phillips appeals from the district court’s amended judgment requiring that he make restitution to the Department of Veterans Affairs (VA) in the amount of $247,275.57. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

We review the district court’s restitution order for an abuse of discretion. United States v. Lomow, 266 F.3d 1013, 1020 (9th Cir.2001). The district court’s valuation methodology is reviewed de novo while its underlying factual findings are reviewed for clear error. Id.

The district court did not clearly err by crediting Vandersnick’s and Wetherington’s testimony. That testimony was “plausible in light of the record viewed in its entirety.” United States v. Gust, 405 F.3d 797, 799 (9th Cir.2005) (quotations and citation omitted). The district court also did not clearly err by finding that certain buses had no value as of September 18, 2002. See United States v. Welp, 469 F.2d 688, 688 (9th Cir.1972) (holding that “[a] definite and firm conviction that a mistake was committed below is a prerequisite to appellate reversal” of a district court’s finding of fact (internal quotations and citation omitted)). Phillips also fails to show…