It’s simple……$100! If a man walks into a shop, sidles over to the cash register and manages to extract a $100 bill, that’s precisely what the shop owner has lost. Whatever happens after that is nothing more than a bit of “shuffling about” of that same $100. To break it down to the simplest terms: The thief walked in with $0, and walked out with $100: $70 in merchandise and $30 in change. The thief has converted his $100 haul into another form of the same $100, and that is precisely what the shop owner has lost.