Self-employment income is income earned from a business, freelance work, professional practice, or sole proprietorship. Calculating self-employment income for support purposes is more complex than calculating W-2 income because it requires distinguishing between genuine business expenses and personal expenditures.

Arizona courts look at the self-employed parent's gross business receipts minus ordinary and necessary business expenses to determine net self-employment income for support purposes.

Depreciation is neither automatically included nor automatically excluded from income for child support purposes. The court must look at all circumstances to decide.