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 Wisconsin, 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. This includes assets that are not currently producing income. The court may impute or assign a reasonable amount of income to such assets, effectively treating them as if they generate income for the purpose of determining child support obligations. Additionally, if the court finds that a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings to avoid child support, it may assign a reasonable amount of deemed income based on the potential or previous income from those assets. The court also takes into account the liquidity of assets and whether selling them would cause unreasonable financial sacrifice under current market conditions. This ensures that child support calculations are fair and reflect a parent's ability to pay, based on both actual and potential resources.