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 Illinois, when calculating child support, the court has the discretion to consider various factors to determine a parent's net income, which is used to calculate the support obligation. This includes the potential income from non-income-producing assets. If the court finds that an asset could reasonably produce income, it may assign a hypothetical or 'deemed' income to that asset for the purpose of calculating child support. 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 that parent based on the potential income those assets or efforts could generate. The court also takes into account whether liquidating an asset would cause unreasonable financial sacrifice due to market conditions. These considerations help ensure that child support determinations are fair and reflect the actual financial capacity of the parents.