dissenting.
While I concur in the majority’s reversal of the award of child support because the evidence is insufficient to support the trial court’s imputation to Mr. Sherman (Father) of $1000 monthly income from FNJ Maintenance Company, I dissent from the majority’s holding that “it is impossible to determine what the appropriate amount of imputation would be.” In reaching this conclusion, the majority fails to follow the standard of review and misapplies the law. Because there is sufficient evidence in the record to support the imputation of $769 monthly income from FNJ, this court should recognize the proper amount to be imputed and then remand to the trial court with directions to reconsider whether the presumed child support amount should be rebutted in light of the lower monthly income of Father.
In reaching the conclusion that “it is impossible to determine what the appropriate amount of imputation would be,” Judge Howard infers from the evidence, and Judge Smith agrees, that “for several years prior to the filing of the dissolution proceeding, FNJ’s profitability was steadily declining.” In support of this inference, they both rely on FNJ’s taxable income for the five years proceeding the dissolution proceeding: $52,127 in 1995; $43,552 in 1996; $30,731 in 1997; $26,425 in 1998; $9,206 in 1999; and $9,238 in 2000. In determining whether there is sufficient evidence to support the trial court’s decision, this court is required to view the evidence in the light most favorable to the trial court’s judgment and disregard all contrary evidence and inferences. Hatchette v. Hatchette, 57 S.W.3d 884, 892 (Mo.App.2001). The inference that should be made, under this standard of review, is that the income for FNJ steadily declined from 1995 until 1999, and then in 1999 and 2000 remained stable at the amount of $9,200.
Judge Howard goes on to require that there be evidence “what FNJ might realistically hoped to realize in income if it had bid on and obtained the new Carondelet contract” before the trial court could impute income to Father from FNJ. Judge Smith finds that “it is impossible to determine what the appropriate amount of imputation would be, not knowing what FNJ might realistically hoped to realize in income if it had bid on and obtained the new Carondelet contract.” Father, by not bidding, created the circumstance where it is impossible to know the amount FNJ would have earned in 2001. Judges Howard and Smith’s requirement that there must be evidence of what FNJ would have earned *401if Father had bid for the Carondelet contract creates an impossible obstacle to the imputation of income to Father, thereby permitting Father to benefit from failing to use his best efforts to earn income, i.e., bidding on the contract.
In determining whether there was sufficient evidence to impute income in the amount of $769, the trial court and this court are to consider any evidence she presented, as well as evidence adduced in cross-examining Father. The evidence favorable to the trial court’s judgment indicates that the parties formed and incorporated FNJ during the marriage. Father and Ms. Sherman (Mother) were the only shareholders of the corporation. Its purpose was to provide contract-cleaning services for businesses. Prior to the dissolution hearing, the corporation had been in continuous operation for fifteen years, and earned a profit every year, ranging from $9,200 to $52,000. The corporation remained a viable entity as of the trial date. The parties’ average annual income from the corporation for the two years preceding the trial was $9,222.
The corporation’s only contract, the Car-ondelet Health Campus contract, was terminated on July 1, 2001. Father admitted that he did not bid for the renewal of that contract, which the corporation had secured for the past fifteen years, or seek any other contracts, because he was “tired of it.” Although Father testified that he was motivated to cease operations by increased competition and labor costs, the trial court obviously disbelieved this testimony and found that Father had intentionally reduced his income from FNJ at the time of the dissolution. See Hill v. Hill, 53 S.W.3d 114,117 (Mo. banc 2001).
This evidence is sufficient to support an inference that Father intentionally quit operating FNJ to avoid paying child support in that he did not bid for renewal of the Carondelet contract because he was “tired of it,” considering the fact that FNJ had operated profitably for fifteen years. Even though the trial court’s decision to disbelieve Father as to his motive for failing to bid for renewal of the Carondelet contract was within its discretion and does not require support in the record to be upheld, the trial court’s decision was supported by Father’s failure to testify truthfully on other issues concerning FNJ and his lawn care and snow removal business, which he had also operated continuously throughout the parties’ marriage. For example, Father testified that FNJ did not conduct business after July 1, 2001, and there were no employees working during this period. Mother offered documents from Automatic Data Processing, the company that processed the payroll for FNJ, reflecting that FNJ had payroll activity, however, between July 18, 2001 and October 31, 2001. Although Father testified that these documents were actually for payroll activity for the quarter prior to July 1, 2001, there is nothing in the record before this court to support his testimony.
Additionally, Father testified in his deposition and represented to Mother before trial that he had ceased operating his lawn care and snow removal business and had not done any work for this business in the year 2001. The reason Father gave for ceasing his lawn care and snow removal business was that his customers had “died or moved away to nursing homes,” so he thought the “timing [was] perfect” to quit the business. Mother testified that she was mistakenly mailed a check for current lawn care service after the time that Father claimed he ceased doing business. When cross-examined at trial about when he stopped doing work for this business, Father testified that he quit only six weeks before the November 9, 2001, trial date. The reason Father gave for ceasing opera*402tions of his lawn care and snow removal business, which was that he did so because of market conditions, was similar to the reason he gave for ceasing operations of FNJ. The trial court could reasonably have found it incredible that outside economic ' circumstances had motivated Father to cease operating the two side businesses he had operated throughout the marriage and, furthermore, that these economic circumstances occurred at the same - time which was, coincidentally, just prior to trial on the dissolution petition. A reasonable inference from Father’s lack of candor as to when and why he allegedly ceased operating his side businesses is that Father was not testifying truthfully about these businesses in an effort to pay less child support.1
“[T]he trial court may impute income to a spouse according to the spouse’s ability to earn by using his or her best efforts to gain employment suitable to the spouse’s capabilities.” Leslie v. Leslie, 827 S.W.2d 180, 188 (Mo. banc 1992). “Imputing income depends on the, facts, determined case-by-case in the sound discretion of the trial court.” In re Marriage of Crow and Gilmore, 108 S.W.3d 778, 783 (Mo. banc 2003). The relevant factors that the court is to consider in deciding whether to impute income and the amount of income to impute include:
(1)The parent’s probable earnings based on the parent’s work history during the three years, or such time period as may be appropriate, immediately before the beginning of the proceeding and during any other relevant time periods;
(2) The parent’s occupational qualifications;
(3) The parent’s employment potential;
(4) The available job opportunities in the community.
(5) Whether the parent is custodian of a child whose condition or circumstances make it appropriate that the parent not be required to seek employment outside the home.
Civil Procedure Form No. 14, DIRECTIONS, COMMENTS FOR USE AND EXAMPLES FOR COMPLETION OF FORM NO. 14, Line 1: Gross Income, Comment H.
Applying the factors from Comment H to this case, the evidence regarding the first factor, Father’s income history from FNJ, is that Father’s average monthly income from FNJ was $769, for either the two years preceding trial or 2000 alone. Concerning the second factor, Father’s occupational qualifications, the evidence is that Father had run FNJ for fifteen years and made a profit each year, which indicates that he was well-qualified to continue to do so. As for the third factor, the evidence is that the corporation remained a viable business entity, so Father’s potential to obtain future income from the business existed. As to the fourth factor, the available job opportunities in the community, the evidence was that FNJ had a contract for fifteen years with the same company, Carondelet Health Campus, from which Father had earned an average of $769 per month over the last two years, but Father voluntarily chose not to re-bid for that contract and did not seek any other contracts for FNJ. The evidence on these factors,2 when viewed in the light *403most favorable to the trial court’s judgment, supports the imputation of $769 per month in income from FNJ to Father.
It is not necessary to address all the issues raised in Judge Smith’s concurring opinion because it is not binding precedent. I do wish to call attention to Judge Smith’s failure to give deference to the trial court’s right to believe some but not all of Father’s testimony, in that he relies on the statement by Father that he did not bid on the Carondelet contract, in part, because of increased labor costs and competition. See Hatchette, 57 S.W.3d at 892. He also holds contrary to our standard of review when he reaches the conclusion that “[tjhere simply is no evidence in the record from which the trial court could reasonably infer that the Carondelet contract, or any other existing contract for that matter, was voluntarily terminated by [Father].” In reaching that conclusion, he ignores Father’s testimony that he did not submit a bid for the new Carondelet contract. The letter advising Father of the date that FNJ’s contract with Carondelet terminates can be read as a recognition of the date that the contract with FNJ terminates and encouraging a smooth transition to the new janitorial service provider, which would be consistent with the termination of the contract because FNJ did not submit a bid. Id.
More importantly, I wish to object to Judge Smith’s clarification and expansion on the law of imputation. As noted above, Judge Smith’s characterization of the issue as the involuntary reduction of income of Father who, then, did not use his best efforts to obtain new employment is contrary to the standard of review. Next, even though Judge Smith recognizes that the imputation of income is to be done “on the facts of the individual case and [is] to be determined on a case-by-case basis” under Comment H of Line 1, he creates a distinction, not present in Comment H, between imputing income from an hourly-wage or salaried job and imputing income from a business contract and imposes a greater burden on custodial parents in the latter situation than Comment H imposes. He crafts a special requirement for income from business contracts not authorized by the Directions, Comments for Use and Examples For Completion of Form 14.
Judge Smith, essentially, is requiring Wife in this case to present direct evidence from a company to whom Father did not submit a bid, be it Carondelet Health Campus or some other company, detailing what the winning bid was and whether the company would have selected Father’s bid if Father had, in fact, submitted a bid. Next, to show what the income realized from that bid might have been, Judge Smith is requiring Wife to present direct evidence as to what FNJ’s expenses for the job would have been had Father bid and been successful.
In the context of imputing income from hourly-wage or salaried jobs, however, courts have never required a custodial parent to present evidence from a specific employer that if the non-custodial parent had submitted an employment application to that employer, the employer would have, in fact, hired the non-custodial parent and paid the non-custodial parent a specific amount of money. Such evidence from a prospective employer to whom the non-custodial parent did not even submit an application would be difficult, if not impossible, to obtain. Likewise, in this case, such evidence from a prospective company to whom Father did not even submit a bid would be equally difficult to obtain.
Even if such evidence could be obtained, however, it is not required to impute income on a Form 14. Comment H permits the amount of income and the likelihood of *404receiving that amount of income to be inferred from the evidence on the factors listed. The first factor specifically states that in determining the amount of income to impute, the court is to consider “[t]he parent’s probable earnings,” and these “probable earnings” are to be based on the parent’s work history during the three years preceding the trial or any other relevant time period. (Emphasis added.) The first factor does not require evidence of what the parent’s actual income would have been if the parent had not deliberately reduced his or her income. From the second, third, and fourth factors, which are the parent’s occupational qualifications, the parent’s employment potential, and the available job opportunities in the community, the court can infer the likelihood that the parent could have obtained the probable earnings found in the first factor.
Comment H does not require direct evidence that had Father submitted a bid for the 2001 contract, the company would have accepted the bid, and the bid would have resulted in Father’s realizing income in the precise amount of $769 per month. Rather, this conclusion can be reasonably inferred from such facts as (1) Father’s average earnings from FNJ for the two years preceding trial were $769 per month; (2) Father had operated FNJ as one of only two shareholders for fifteen years; (3) FNJ had contracted to perform cleaning services for this particular company for the past fifteen years; and (4) the opportunity for FNJ to continue to contract with this company existed, but Father chose not to submit a bid. Such a conclusion does not require speculation, as Judge Smith asserts but, rather, is the result of the application of the factors listed in Comment H to the evidence and inferences in the light most favorable to the trial court’s judgment.
Courts have routinely upheld the imputation of income based upon such circumstantial evidence. For example, in Hill, although the husband was retired, the Supreme Court upheld the imputation of $70,000 in annual income to husband. 53 S.W.3d at 117.3 At trial, the wife’s expert had estimated, “ ‘conservatively,’ ‘entry-level’ [that the husband] could earn between the mid-$40,000’s to the mid-$60,-000’s.” Id. For the three years before retirement, the husband had earned $114,000, $99,000, and $112,000. Id. Noting that the trial court disbelieved the husband’s testimony that his retirement was planned and was done with the wife’s “knowledge and consent,” the Court found that the trial court did not err in imputing $70,000 in income to the husband. Id.
Likewise, in Haden v. Riou 37 S.W.3d 854, 862 (Mo.App.2001), this court upheld the award of child support, which was based on the trial court’s imputation of $4,000 in monthly income to the father. For the three years before trial, the father had an average monthly income of $4,055. Id. at 861. Four months before trial, he had lost the job at which he earned that income, through no fault of his own, and had started a new business repairing whirlpools and spas. Id. That business had been in operation for only one month and, for that month, the father testified that his gross receipts were $6,000 and his ordinary business expenses were $3,528.63. Id. at 862. Since there was evidence that the father had not been paid for all of the jobs he performed during the one month *405and he testified to all amounts from memory, this court found that the trial court could have found that his monthly income from his business was “somewhat greater” than that testified to by the father. Id. In addition, the court relied on the circumstances of the father’s prior average monthly income, his “substantial occupational qualifications, good employment potential, and that a need existed in the community for his services” to support the imputation of income in the amount of $4,000 per month. Id. There was no direct evidence in the record that the father would earn $4,000 per month in the future. This court recognized, however, that it is permissible for the trial court to make reasonable inferences of earning potential from the facts and circumstances of the case.4
In addition, the case Judge Smith cites for the proposition that the imputation of income cannot be based on speculation, Monnig v. Monnig, 53 S.W.3d 241, 246-47 (Mo.App.2001), is distinguishable from this case. In Monnig, the trial court imputed income to the husband in an amount that was more than double the minimum wage that the husband had earned from two part-time, temporary positions. Id. This court found that there was no evidence to support the trial court’s finding that the husband possessed the education or skills to earn the imputed income amount, nor was there any evidence to support the trial court’s finding that the type of work husband was doing on a part-time, temporary basis was available on a permanent basis for a greater rate of pay. Id. at 246. Without such evidence, this court concluded that the trial court’s imputed income amount was based “solely on speculation.” Id. at 247. Here, the imputed income amount in this case is not based on speculation but, rather, is based solely on the average of what Father’s established business had earned in the last two years of a contract that the business had secured for fifteen years before Father chose not to re-bid for that contract. In this case, the facts, and the reasonable inferences from the facts, support finding that Father deliberately limited FNJ’s work to reduce his income and, by his best efforts, Father could earn at least $769 per month from FNJ Maintenance Company.
Finally, Judge Smith indicates that a question is raised as to whether an automatic modification in child support is proper, based on an automatic modification in maintenance. The mere raising of the issue could be read to infer that such a practice may be improper. Any such inference should not be taken as indicating to the parties, the bench, or the bar any position of this court as to the resolution of the issue because it has not been raised, briefed, or decided in this ease.
Accordingly, I would find that there is sufficient evidence in the record to support the imputation of income to Father of $769 per month, which figure should be utilized by the trial court, upon remand, when it reconsiders whether the presumed child *406support amount should be rebutted in light of the lower monthly income of Father.
. From the judgment it is apparent that the trial court did not impute income from the lawn care and snow removal business to Father because there was no evidence of the amount of income Father had received from this business. Father’s direct and cross-ex-animation testimony about this business was still relevant, however, as it bore on his credibility, particularly concerning his side businesses.
. The fifth factor is not relevant to the circumstances of the parties in this case.
. Hill involved the imputation of income in calculating maintenance rather than child support. Nevertheless, " '[t]he principles relative to reduction and imputation of a spouse’s income in child support cases are equally applicable in modification of maintenance cases.’ " Monnig v. Monnig, 53 S.W.3d 241, 248 (Mo.App.2001) (quoting Ramsey v. Ramsey, 965 S.W.2d 365, 372 (Mo.App.1998)).
. Other examples of this court upholding the imputation of income based upon circumstantial evidence include State ex rel. Stimaman v. Calderon, 67 S.W.3d 637, 639-41 (Mo.App.2002) and Word v. Peterson, 57 S.W.3d 894, 901-02 (Mo.App.2001). That these cases, as well as Hill and Haden, involved imputing income from a primary job rather than a side business is inconsequential. The directions to Line 1: Gross Income, state that "earnings from secondary employment ... may be included, in whole or in part, in 'gross income' in appropriate circumstances.” Since the appellant had operated a side business for the entire time the parties were married, it was appropriate for the trial court to include earnings from his secondary employment in the calculation of his gross income for child support purposes.