Spousal support - how to determine gross income for self-employed individual

I would suggest you ask this question to a CPA.

There is a lot of case law on this subject.  What would apply would depend on the exact details, including how the company accounts for the perks, whether the self employed owner is the sole owner, whether they would be taxable if properly reported to the IRS (company cars being one of the biggest violations in that arena).  If it should have been reported as taxable income, then it definitely should be included in support income.  Spousal support is also different from child support in that the judge has a lot of leeway in coming up with a number, so there is a lot of "case by case" wiggle in any rules.  Basically, if the judge thinks the owner is running too much expense through the business to avoid having "income" for spousal support, the judge can look at a lot of the expenses as income.  If the judge believes the owner is fairly stating his or her income, the judge probably won't look too hard for non-traditional income to call income.