La. Stat. tit. 9 § 2203
Current with operative changes from the 2024 Third Special Legislative Session
A trustee who is liable for a loss occasioned by one breach of trust cannot reduce the amount of his liability by deducting the amount of a gain that has accrued through another distinct breach of trust; but if the two breaches of trust are not distinct, a trustee is accountable only for the net gain or chargeable only for the net loss resulting therefrom.
La. R.S. § 9:2203