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 York State, when determining the net resources available for child support, courts have the discretion to consider various factors to ensure a fair calculation of a parent's child support obligation. This includes the potential to assign a reasonable amount of 'deemed income' to assets that are not currently producing income. If the court finds that these assets could be producing income, or if they could be liquidated without causing unreasonable financial sacrifice due to market conditions, it may factor this into the child support calculation. Additionally, if a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings to avoid child support obligations, the court may impute income to those assets or earnings at a level they believe the assets or the parent could reasonably earn. This is to prevent parents from evading their child support responsibilities by manipulating their financial circumstances.