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 North Carolina, when calculating child support, the court has the authority to consider not only actual income but also potential income that could be derived from a parent's assets. If a parent possesses assets that are not currently generating income, the court may assign a reasonable amount of 'deemed income' to those assets, reflecting the income that could be expected if the assets were properly utilized. 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 may impute income to those assets as if they had not been transferred or reduced. The court also takes into account whether liquidating non-income-producing property would cause unreasonable financial sacrifice due to market conditions. This ensures that child support determinations are equitable and reflect a parent's ability to pay, rather than just their current income level.