CALIFORNIA FAMILY LAW
...Child Support
......Current C/S Guidelines
.........Income Defined
............Depreciation
3 Cards On This Topic:

Depreciation for equipment and other assets used by a business and IRC section 179 expenses may not be treated as statutory deductions in calculating income available for child support.

The depreciation on a non-income producing asset is properly disregarded in c/s calculation.

Depreciation of rental property not a proper deduction from business income in determining income available for child support.