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 Mexico, 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 generating income, the court may assign a reasonable amount of 'deemed income' to those assets, reflecting the income they could potentially produce. This helps ensure that a parent cannot avoid child support obligations by simply not utilizing their assets to generate income. Additionally, if a parent has transferred income-producing assets or intentionally reduced their earnings to avoid higher child support payments, the court may also assign a reasonable amount of deemed income to those assets or earnings. The court will also take into account the feasibility of liquidating non-income-producing assets without causing unreasonable financial hardship, considering current market conditions. This approach is designed to create a fair assessment of a parent's ability to pay child support, based on both actual and potential resources.