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 Washington State, 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 obligations. 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 true financial capacity is considered, even if their assets are not presently generating income. 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 responsibility.