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 Idaho, 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 financial obligation. 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 their potential to generate income. Additionally, if a parent has property that is not producing income, the court may evaluate whether that property could be liquidated without causing unreasonable financial hardship due to market conditions. Furthermore, if a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings, the court may also assign a reasonable amount of deemed income to those assets or earnings. This approach prevents a parent from avoiding child support obligations by manipulating their income or asset portfolio. The specific methods and guidelines for calculating deemed income and considering asset liquidation are governed by Idaho state statutes and case law pertaining to child support.