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 New Jersey, when calculating child support, the court has the authority to consider not only actual income but also the potential income that could be derived from a parent's assets. If a parent possesses assets that are not currently producing income, the court may impute a reasonable amount of income from those assets for the purpose of determining child support obligations. This is to ensure that a parent cannot avoid child support responsibilities by underutilizing their resources. Additionally, if a parent has transferred income-producing assets or intentionally reduced their earnings to lower their child support obligation, the court may assign a reasonable amount of deemed income to those assets or earnings. The court also takes into account whether liquidating non-income-producing property would cause unreasonable financial sacrifice due to market conditions. The overarching goal is to accurately assess the financial resources available for child support and to prevent parents from evading their support obligations through financial manipulation.