DCF 150.02(13)(a)9.b. b. A “reasonable allowance for economic depreciation” means the amount of depreciation on assets computed using the straight line method and useful lives as determined under federal income tax laws and regulations.

DCF 150.02 Note Note: Income considered under this subsection is subject to the adjustments under s. DCF 150.03 (2).

DCF 150.02(13)(a)10. 10. All other income, whether taxable or not, except that gross income does not include any of the following:

DCF 150.02(13)(a)10.a. a. Child support.

DCF 150.02(13)(a)10.b. b. Foster care payments under s. 48.62, Stats.

DCF 150.02(13)(a)10.c. c. Kinship care payments under s. 48.57 (3m) or (3n), Stats.

DCF 150.02(13)(a)10.d. d. Public assistance benefits under ch. 49, Stats., except that child care subsidy payments under s. 49.155, Stats., shall be considered income to a child care provider.

DCF 150.02(13)(a)10.e. e. Food stamps under 7 USC 2011 to 2036.

DCF 150.02(13)(a)10.f. f. Cash benefits paid by counties under s. 59.53 (21), Stats.

DCF 150.02(13)(a)10.g. g. Supplemental Security Income under 42 USC 1381 to 1383f and state supplemental payments under s. 49.77, Stats.

DCF 150.02(13)(a)10.h. h. Payments made for social services or any other public assistance benefits.

DCF 150.02(13)(b) (b) This subsection defines gross income used in establishing a child support order under this chapter and may not be used to limit income withholding under s. 767.75, Stats., or the assignment of worker’s compensation benefits for child support under s. 102.27 (2), Stats.

DCF 150.02 Note Note: This paragraph clarifies that although the portion of worker’s compensation awards not intended to replace income is excluded from gross income in establishing a child support order, the full worker’s compensation benefit is assignable for the collection of child support.

DCF 150.02(14) (14) “Income imputed based on earning capacity” means the amount the court determines under s. DCF 150.03 (3) if the parent has no other income or the difference between the amount the court determines under s. DCF 150.03 (3) and the parent’s gross income or income modified for business expenses if the parent has actual income.

DCF 150.02(15) (15) “Income imputed from assets” means the amount of income ascribed to assets that are unproductive and to which income has been diverted to avoid paying child support or from which income is necessary to maintain the child or children at the standard of living they would have if they were living with both parents, and that exceeds the actual income from the assets.

DCF 150.02(15m) (15m) “Income imputed when no or little information is known” means the amount that the court determines under s. DCF 150.03 (3m).

DCF 150.02(16) (16) “Income modified for business expenses” means the amount of income after adding wages paid to dependent household members, adding undistributed income that the court determines is not reasonably necessary for the growth of the business, and subtracting business expenses that the court determines are reasonably necessary for the production of that income or operation of the business and that may differ from the determination of allowable business expenses for tax purposes.

DCF 150.02(17) (17) “Intact family” means a family in which the child or children and the payer reside in the same household and the payer shares the payer’s income directly with the child or children and has a legal obligation to support the child or children.

DCF 150.02(18) (18) “Legal obligation for child support” has the meaning prescribed for “child support” or “child support obligation” in sub. (5).

DCF 150.02(19) (19) “Low-income payer” means a payer for whom the court uses the monthly support amount provided in the schedule in Appendix C based on the court’s determination that the payer’s total economic circumstances limit the payer’s ability to pay support at the level provided under s. DCF 150.035 and the payer’s income available for child support is at a level set forth in the schedule in Appendix C.

DCF 150.02(20) (20) “Marital child” means a child determined to be a marital child under s. 767.803, Stats.

DCF 150.02(21) (21) “Monthly income available for child support” means the monthly income at which the child support obligation is determined, which is calculated by adding the parent’s annual gross income or, if applicable, the parent’s annual income modified for business expenses; the parent’s annual income imputed based on earning capacity; the parent’s annual income imputed when no or little information is known; and the parent’s annual income imputed from assets, and dividing that total by 12.

DCF 150.02(22) (22) “Parent” means the natural or adoptive parent of the child.

DCF 150.02(23) (23) “Payee” means the parent who is the recipient of child support as a result of a court order.

DCF 150.02(24) (24) “Payer” means the parent who incurs a legal obligation for child support as a result of a court order.

DCF 150.02(25) (25) “Serial-family parent” means a parent with an existing legal obligation for child support who incurs an additional legal obligation for child support in a subsequent family as a result of a court order.

DCF 150.02(25m) (25m) “Shared-placement parent” means a parent who has a court-ordered period of placement of at least 25% and is ordered by the court to assume the child’s basic support costs in proportion to the time that the parent has placement of the child.

DCF 150.02(26) (26) “Shared-placement payer” means the shared-placement parent who is determined to owe a greater support amount than the other parent under the calculation in s. DCF 150.035 (1).

DCF 150.02(27) (27) “Split-placement payer” means a payer who has 2 or more children and who has physical placement of one or more but not all of the children.