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 California, when determining child support, the court has the authority to consider not only actual income but also the potential income that could be generated from a parent's assets. This includes assets that are not currently producing income. The court may impute or assign a reasonable amount of 'deemed income' to such assets based on their potential to generate income. Additionally, if the court finds that a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings to avoid child support obligations, it may also impute income to those assets or earnings at a level that reflects their potential or former income. The court will also take into account whether liquidating non-income-producing property would cause unreasonable financial sacrifice due to market conditions. This ensures that child support calculations are fair and reflect a parent's ability to pay, rather than just their current income level.