Embezzlement is often a very difficult crime to prove but one that has devastating results for the victim. To be considered embezzlement a person in a position of trust or access to funds, material goods or property has to skim or secret away some or all of the money or property without the consent or knowledge of the legal owner. In embezzlement cases there is often a significant relationship and trust issues besides all the issues under the law. Embezzlement in family situations where someone is appointed a guardian or given power of attorney is relatively common, especially when there is a large estate. Corporate embezzlement or embezzlement by bank or financial officials can and does also occur and is considered a white collar crime. Typically in these cases embezzlement may also include transferring funds to other accounts, billing for services or materials that don't actually exist and otherwise defrauding the individual or corporation.