The Monetary Penalties Unit is comprised of attorneys and staff focused on the recovery of assets for forfeiture to the United States, for payment to victim restitution, and for payment of criminal assessments and fines levied by the courts. With regard to forfeiture, the unit focuses on removing both the instrumentalities and profits of crime. Where possible and appropriate, recovered and substitute assets are liquidated and remitted to the courts for payment of victim restitution. With regard to restitution, the unit works to ensure victims and their losses are identified and compensated from any and all available assets. This works begins at the outset of the case and continues for the lifetime of the criminal judgment.