AFFIRMED. As to the civil theft judgment, there was evidence that appellant, Taurus Construction, Inc., used (for the benefit of another corporation) residual construction funds intended to be deposited in a “rent reserve” account to insure that investors received a guaranteed return on their investment. See Masvidal v. Ochoa, 505 So.2d 555 (Fla. 3d DCA 1987).

concurs in part, dissents in part.

I concur in the judgments of $52,309.80 and $3,150. However, having reviewed the evidence in light of the various contracts between the parties, I would reverse the civil theft judgment for $1,319,369.40 based on Berney v. State, 38 So.2d 55 (Fla. 1948) (money paid for goods or services under a contract ceases to be the property of the promisee when paid to the promisor).