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 Arkansas, when calculating child support, the court has the authority to consider not only actual income but also potential income that could be derived from a parent's assets. If a parent possesses assets that are not currently producing income, the court may assign a reasonable amount of 'deemed income' to those assets, reflecting the potential income they could generate. This is to ensure that a parent's financial responsibility for child support reflects their true economic capacity. Additionally, if a parent has transferred income-producing assets or intentionally reduced their earnings to avoid child support obligations, the court may impute income to those assets or earnings at a level they would have reasonably produced. The court also takes into account the feasibility of liquidating non-income-producing assets without causing unreasonable financial hardship, considering current market conditions. This approach prevents parents from evading their child support responsibilities by manipulating their financial circumstances.