On remand from the Ninth Circuit, the district court ordered CashCall to pay $134 million in legal restitution. The decision holds that CashCall made a knowing, voluntary waiver of its right to a jury trial of the restitution amount even though, at the time, the CFPB was arguing that its restitution claim was equitable, not legal. CashCall was not confused about the substance of that relief, and a party need not demonstrate a correct understanding of the law for its waiver to be effective. The district court did not abuse its discretion in holding that the CFPB was not barred by judicial estoppel or waiver from seeking legal restitution. The district court properly used CashCall’s net revenues as a basis for measuring CashCall’s unjust gains.