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 Maine, 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 the potential income they could generate. This is to prevent a parent from avoiding child support obligations by holding unproductive assets. Additionally, the court may evaluate whether non-income-producing property could be liquidated without causing unreasonable financial hardship due to market conditions. If it is found that a parent has voluntarily transferred income-producing assets or intentionally reduced earnings to avoid higher child support payments, the court may also assign a reasonable amount of deemed income to those assets or earnings. This ensures that child support calculations are based on a parent's potential to earn income and contribute to the financial support of their child, rather than just their current income or asset productivity.