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 South Dakota, when calculating child support, the court has the authority to consider not only actual income but also the potential income that could be generated from a parent's assets. 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 the income they could potentially generate. This helps ensure that a parent cannot avoid child support obligations by simply not utilizing their assets to their income-producing potential. 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 as if they had not been reduced or transferred. The court also takes into consideration the feasibility of liquidating non-income-producing property without causing unreasonable financial sacrifice due to market conditions. This approach is designed to reflect a fair estimation of a parent's ability to pay child support based on their overall financial resources.