Restitution funded substantially by a third party rather than from the offender's own resources carries less mitigating weight in sentencing for fraud. Courts should be reluctant to grant overly generous discounts for restitution to avoid offenders buying their way out of deserved sentences. General deterrence remains the primary sentencing consideration for fraud involving gross breach of trust by senior employees over prolonged periods. Previous good character has negligible mitigating effect after a prolonged course of offending.
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