arabian,
I completely understand about self-employed people manipulating their finances so as to minimize income for CS purposes.
That reminds of his examination on the witness stand, check this out ...
ME: Your Financial Statement of March 2011 shows you had a principle balance owing on your mortgage of $88,000, is that correct?
HIM: Yes
ME: And do you agree that your Financial Statement of March 2012 shows a principle balance owing on your mortgage of $74,000?
HIM: Yes
ME: Would you agree this indicates you paid the principle down by $14,000 over the course of 1 year?
HIM: Yes
ME: Would you agree that in both Financial Statements you've filed in this matter you've indicated that you make bi-weekly payments on your mortgage in the amount of $380 each?
HIM: Yes
ME: And would you agree that you make 26 payments per year?
HIM: Yes
ME: Would you agree that 26 payments of $380 totals $9880?
HIM: I'd have to take your word on it.
ME: Even at a modest interest rate, you were unlikely to pay more than $7000 of that $9880 toward the principle, can you explain how you paid your mortgage down by $14,000 by only making approximately $7,000 in principle payments.
HIM: I don't know.
ME: You don't how you paid twice as much towards your mortgage?
HIM: I don't know, I just make my payments.
ME: You just make the regular payments? No lump sums?
HIM: I just make my payments.
It went on a bit more, but you get the gist ... he was stirring in a big way. Then I went on to question him about his car expenses which was even more damaging than the mortgage issue. He's basically kept $17,000 in his company over the past 3 years by claiming extreme amounts of kms on his personal vehicle, the only problem is that he's a truck driver (long-haul) who was working on the road 4 days a week, had the children for 2 days and claimed over 30,000kms for work purposes on his car - the judge wasn't very impressed with his figures. He claimed only 2000kms for personal use, however under examination it was shown that simply picking up and droppping off the children either to school or my home would require over 10,000kms each year and that doesn't include trips, shopping etc ... His only response was that each and every time he drives with the kids in the car he does *something* work related along the way, but he wouldn't elaborate on what that *something* might be. Once again the judge did not look impressed.
Then I asked him about his current work schedule. He stated he was only working Saturday night to Monday night. At this point the judge interrupted and said to him "You're only working 2 days a week?". Judge had quite the look on her face.
I blasted him with 80 questions and was very happy with the examination. I was later told that the judge and stenographer were very impressed with my examination (research and prep work pays off!).