The Child Support Guidelines in effect in virtually all states define the term “income” as it relates to the calculation of child support.  I refer you to that discussion, because it is a useful way to look at what will be included as income when the issue becomes alimony. The court will look not only to what is actually earned, but also at the earnings potential of a spouse who is unemployed or underemployed. This may require testimony from a vocational expert who can translate a person’s academic and work history into a wage earning capacity which the court may consider and use where appropriate. The Court will consider income derived from all sources, even including the future income which can be derived from assets which are divided at the time of a divorce. For example, Husband’s monthly pension payments will be considered as income in determining alimony, even though Wife may have been awarded a  share of pension as part of monetary award. Accounts receivable of a spouse’s corporation will be included as income in determining alimony and child support, even though they formed part of the basis for valuing the corporation  incident to making a monetary award.