Form 14 Child Support Amount Calculation Worksheet Page 31

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unaffected by the amount of time spent with each parent; e.g., clothing, activity fees,
school and books. The court or administrative agency shall ensure that such expenses, as
well as the expenses for which a specific adjustment is authorized on Form No. 14 (such
as expenses for work-related child care, post-secondary educational expenses and health
insurance coverage), are shared in proportion to the parents' incomes and not in
proportion to the time spent with each parent. The court or administrative agency may
consider that substantial time with both parents will not necessarily reduce certain child-
rearing costs of the parent entitled to receive support.
The mere expenditure of substantial time with both parents does not by itself
eliminate the need for support to be paid by one parent to the other; rather, the
expenditure of substantial time with both parents is merely a factor to be considered in
determining whether the presumed child support amount is unjust or inappropriate.
B. COMMENT: As the number of children entitled to support increases, the
amount payable for their support increases, but the increase per child is not at the same
rate. Therefore, when awarding support for more than one child, a court or administrative
agency shall not enter an order that apportions the support per capita; instead, the order
shall be in a gross amount or ordered incrementally.
When ordering support incrementally, the court or administrative agency shall
complete a separate Form No. 14 for each combination of children that is the subject of
the proceeding; i.e., the initial Form No. 14 shall be prepared for all children who are the
subject of the proceeding; the second Form No. 14 shall be prepared for one child less
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