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 Mississippi, when calculating child support, the court has the discretion to consider the potential income from non-income-producing assets. This means that if a parent owns assets that could reasonably be expected to produce income but do not, 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 paying higher child support, the court can attribute a reasonable amount of income to those assets or earnings 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, particularly in unfavorable market conditions. These considerations help ensure that child support determinations are fair and reflect a parent's ability to pay, based on both actual and potential resources.