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 Missouri, 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 producing income, the court may assign a reasonable amount of 'deemed income' to those assets, reflecting the income that could be generated if the assets were properly utilized. Additionally, the court may evaluate whether non-income-producing property could be sold without causing unreasonable financial hardship due to market conditions. This ensures that a parent cannot avoid child support obligations by simply not using their assets to generate income. Furthermore, if a parent has voluntarily transferred income-producing assets or intentionally reduced their earnings, the court may attribute a reasonable amount of income to those assets as if the transfer had not occurred or the earnings had not been reduced. This is to prevent parents from manipulating their financial situation to reduce their child support liability. The overarching goal is to ensure that child support calculations are fair and reflect a parent's ability to pay, based on both actual and potential resources.