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 Massachusetts, when determining child support obligations, the court has the discretion to consider the income potential of non-income-producing assets. This means that if a parent holds assets that could reasonably be expected to produce income but do not currently do so, the court can assign a hypothetical or 'deemed' income to those assets for the purpose of calculating child support. 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 can attribute a reasonable amount of income to those assets as if the transfer had not occurred or the earnings had not been reduced. The court also takes into account the feasibility of liquidating assets without causing unreasonable financial hardship, considering current market conditions. These measures are in place to ensure that child support calculations are fair and reflect the true financial capacity of the parents.