How does a judge compute income for a self-employed person?

In the case of Sallaberry v. Sallaberry, 27 So.3d 234 (Fla. 4th DCA 2010), the court overruled the trial court's basis for imputing income.  The court stated:  FINDING THAT HUSBAND , WHO OWNED A COPY MACHINE REPAIR BUSINESS , COULD BILL HIS CLIENT TWENTY HOURS PER WEEK AMOUNTED TO SPECULATION, AND REVIEW OF HUSBAND'S BUSINESS ACCOUNTS BY WIFE'S FORENSIC ACCOUNTANT FAILED TO CONSIDER THE HUSBAND'S BUSINESS EXPENSES.

At trial, the husband, who owns a copy machine repair business, stated he could bill an average of only one hour per day (at $95 an hour) to his clients. The trial court found that the husband could bill his clients twenty hours per week. On appeal, the Fourth District found the trial court's ruling amount to speculation and the account's review of the husband's business accounts failed to consider business expenses.

1. "The court believed the husband could bill at least twenty hours per week, raising his gross corporate revenues to roughly $95,000 per year."

2. "The court then subtracted $15,000 to be retained by the corporation to meet expenses, leaving $80,000 in imputed gross income. This calculation was supported by the opinion of the wife's forensic accountant."

3. "Nevertheless, the trial court's finding that the husband could bill his clients twenty hours per week amounts to speculation, and the accountant's review of the husband's business bank accounts failed to consider the husband's business expenses."

4. "The only competent evidence regarding the husband's income was his ability to fund household expenses amounting to $5,000 per month. A spouse's ability to maintain a standard of living at a certain financial level is probative evidence of the spouse's income."

5. "Nevertheless, a trial court may not impute income to a party based solely on past earning power because past income may not reflect a present ability to pay."