The refund can be ordered to cover a large number of crime-related costs incurred by a victim. As a general rule, the statutes provide that the determination of the amount of reimbursement may include the following: restitution should not be limited to victims of crimes for which an accused has been convicted. When an accused is charged with similar crimes committed against many people, such as a serial rapist or a high-fraud perpetrator, he or she may plead guilty to one or more counts in exchange for an agreement by the state prosecutor to drop other charges. In such a case, the defendant may accept reimbursement to all victims as part of the claim. 27 For example, Idaho`s restitution law states that, with the consent of the parties, the court may order restitution to victims and/or any other person or institution for economic loss or any other person or entity for crimes that are not tried or are not tried. 28 Lost wages may include time lost due to participation in court proceedings. 30 courts have even applied it to the self-employed, 31 California law states that parents can be compensated for losing wages while caring for an injured minor victim.32 Although Arizona`s status is not so specific, its appeals court has interpreted this law so that it leads to the same conclusion: . were in the victim`s shoes and were entitled to reimbursement for the loss of wages she had suffered during her participation in medical appointments and juvenile court hearings in the case. 33 3/ [Alternativer Absatz 9, if the designated repayment amount is to reflect advance conviction payments] If the defendant makes a pre-conviction payment of the refund agreed upon in paragraph , the defendant agrees that [he/she] will sign Form IRS 870, Form 2504 or any other appropriate form allowing the IRS to make an immediate assessment of the liability agreed at paragraph 3. The defendant accepts that [he/she] will not seek repayment of the payment or otherwise challenge the existence or amount of the tax debt that is the basis of the restitution agreed in paragraph . If the amount of restitution set out in paragraph  has not yet been reduced to these payments, the Government agrees that the amount of restitution to be determined by the court should be reduced by a payment made in accordance with this provision.