In order to determine the net resources available for child support, the court may assign a reasonable amount of deemed income attributable to assets that do not currently produce income. The court may also consider whether certain property that is not producing income can be liquidated without an unreasonable financial sacrifice due to market conditions. The court may assign a reasonable amount of deemed income to income-producing assets that a party has voluntarily transferred or on which earnings have intentionally been reduced.

In Alaska, when determining the net resources available for child support, the court has the discretion to consider various factors to ensure a fair calculation of a parent's support obligation. This includes the potential to assign a reasonable amount of 'deemed income' to assets that are not currently producing income. If the court finds that these assets could be producing income, or if they could be liquidated without causing unreasonable financial sacrifice due to market conditions, it may factor this into the child support calculation. Additionally, if a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings to avoid higher child support payments, the court may assign a reasonable amount of deemed income to those assets or earnings. This is to prevent parents from manipulating their financial situation to reduce their child support responsibility. The specific methods and guidelines for calculating deemed income and considering the liquidation of assets are outlined in Alaska's child support statutes and case law.