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 Texas, when calculating child support, the court has the authority to consider not only actual income but also potential income that could be derived from a parent's assets. If a parent possesses assets that are not currently generating income, the court can assign a reasonable amount of 'deemed income' to those assets. This means the court can estimate what the assets should be earning and factor that into the net resources calculation for child support purposes. Additionally, if the court finds that a parent has intentionally reduced their earnings or transferred income-producing assets to avoid paying higher child support, it can 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 account whether liquidating non-income-producing property would cause unreasonable financial sacrifice due to market conditions before potentially considering its value in the child support calculation.