I am working on a case where a former employee accesses the company computer and downloads a "Customer Distribution List." I am comfortable with Breach of Computer Security Class B Misdemeanor. My question is if I try to pursue the offense as a felony how do I attach a value to a customer distribution list? Has anyone tried a case like this one? As a side note: six customers have left the company and followed the former employee to his new company. I know this may violate a non-compete agreement but violations of non-compete agreements are not criminal.

Well, I think if you want to get into the felony levels, (aggregate amounts over 1.5k) You're going to have to evaluate the list as a company would when suing for a breach in a non-compete clause suit.

What increase in income at the defendant's company was directly related to the use of the stolen property?

In 33.02(c) the aggregate amount is the sum of the value of the benefits obtained and of the losses incurred because of the action. What was the value of the accounts of the customers that switched from the original company to the defendant's new company?

These all sound like accounting questions that can be answered by the injured party. I think anything you tally here for the aggregate amount should be measured against the guidelines for restitution.