The term "imputed income" is an income tax concept. "Imputed income" has been defined as "the benefit one receives from the use of one's own property, the performance of one's services, or the consumption of self-produced goods and services." (Black's Law Dictionary (11th ed. 2019)). The "imputed income" doctrine was first applied by the Court of Appeals in calculating maintenance awards in Kay v. Kay and Hickland v. Hickland. Since that time, it has been extended by statute to child support awards and the case law dealing with imputed income is equally applicable to both types of cases.