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 Nebraska, 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 their potential to generate income. Additionally, the court may evaluate whether non-income-producing property could be liquidated without causing unreasonable financial hardship due to market conditions. This ensures that a parent's assets are accurately reflected in their child support responsibilities. Furthermore, if a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings to avoid higher child support payments, the court may assign a reasonable amount of deemed income to those assets or earnings. This is to prevent parents from manipulating their financial situation to reduce their child support obligations. Nebraska's child support guidelines are designed to protect the best interests of the child and ensure that both parents contribute to their upbringing in a manner that reflects their financial ability.