Many times we read about captains of industry who have spirited away millions of dollars through criminal behavior, and we wonder why their punishment does not include more restitution, such as surrendering money and property that they doubtless accrued through illegal means.

The good news is that more attention is being paid to such penance. Perhaps the restitution can help a few victims who were stripped of savings, retirement funds and other benefits.

USA Today this week takes note that a number of high-profile convicted executives of big firms are being forced to sell their homes, and other assets are being seized to pay fines and fees. A brief rundown:

¢ Walter Forbes, the former Cendant chairman, finds that his estate in Connecticut is on the market for $12.5 million. Forbes was convicted of conspiracy and making false statements related to a massive fraud that cost Cendant investors $14 billion by the time it was exposed in 1998. He is surrendering other assets, too.

¢ Dennis Kozlowski, former chief executive officer of Tyco International, was convicted last year of stealing about $500 million in cash and stock. Now in prison, he is being forced to sell assets to pay $167 million in fines and restitution.

¢ Bernie Ebbers, former CEO of WorldCom, has been convicted of engaging in an $11 billion fraud. Many of his assets are being seized to pay at least some damages to investors.

¢ Scott Sullivan, former chief financial officer of WorldCom, who cooperated in the prosecution of Ebbers, is in prison and losing assets to the same class-action lawsuit that nabbed Ebbers.

¢ Jeff Skilling, former CEO of Enron, was convicted in May of lying to investors about the company’s financial condition. He and the late Ken Lay were in on this caper. Skilling has been sentenced to more than 24 years in prison and agreed to sell his home and transfer all his assets, as much as $45 million, to a fund for some shareholders.

¢ In Kansas, David Wittig and Douglas Lake of Westar Energy, the state’s largest electric utility, made off with millions and are having to surrender substantial amounts of their ill-gotten gains.

This, of course, is the good news: Criminals are held accountable for their fraud and deceit, at least to some extent.

How many times have we learned about executives who were punished for their illegal actions but wound up with much of the money they had stolen? Fortunately, this seems to be changing, and the guilty ones are being required to surrender their illegal holdings, and at least some victims can be compensated.