Kleoudis v. Kleoudis ( 2020 )


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  •                IN THE COURT OF APPEALS OF NORTH CAROLINA
    No. COA19-145
    Filed: 21 April 2020
    Wake County, No. 16 CVD 6098
    CHRISTI SEAL KLEOUDIS, Plaintiff,
    v.
    DEMETRIOS BASIL KLEOUDIS, Defendant.
    Appeal by defendant from order entered 21 September 2018 by Judge Michael
    J. Denning in District Court, Wake County. Heard in the Court of Appeals 20 August
    2019.
    Jackson Family Law, by Jill Schnabel Jackson, for plaintiff-appellee.
    Nicholls & Crampton, PA, by Nicholas J. Dombalis, II, for defendant-appellant.
    STROUD, Judge.
    Defendant-father appeals the trial court’s permanent child support order.
    Because the trial court made sufficient findings of fact to support its determination
    of defendant-father’s child support obligation, we affirm.
    I.     Background
    On 7 July 2016, plaintiff-mother filed a verified amended complaint against
    defendant-father for equitable distribution, permanent child support, and absolute
    divorce. The parties have two children, one of whom reached the age of majority
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    before the custody claim was filed, and a son, Neal, who was born in 2004.1 On 8
    August 2016, Father filed an amended answer to the amended complaint and
    counterclaimed for custody and equitable distribution. On 16 September 2016, a
    judgment of divorce was entered, and, on 24 October 2016, the trial court entered an
    interim distribution order. On 25 October 2016, the trial court entered a temporary
    child custody order granting the parties joint legal custody. The temporary custody
    order provided that Neal would reside primarily with Mother during the school year
    and set out a detailed schedule for physical custody for weekends, summers, and
    holidays.       On 9 November 2017, the trial court entered an Order Appointing
    Parenting Coordinator based upon its finding that this “action is a high-conflict case”
    and the appointment of a parenting coordinator would be in the child’s best interest.
    The order specifically authorized the parenting coordinator to “adjust Defendant’s
    visitation (both the regular schedule and the holiday/special time schedule) to
    accommodate Defendant’s flight schedule,”2 which would be set out in more detail in
    the permanent custody order.
    On 23 October 2017, the trial court heard the parties’ claims for permanent
    child custody and child support. On 19 January 2018, the trial court entered a
    Memorandum of Judgment/Order setting out “custodial provisions to be followed by
    1   We have used a pseudonym to protect the identity of the minor child.
    2   Father is a commercial airline pilot.
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    the parties until such time as entry of a permanent custody order” and noting that
    the terms were “rendered to the parties at the close of the evidence at their trial on
    permanent custody.” This custodial schedule gave Mother primary physical custody
    and Father eight overnights per calendar month, to be exercised based upon Father’s
    availability due to his work schedule. Father was required to provide a copy of his
    work schedule and overnight visitation dates each month to Mother and the
    parenting coordinator. On 29 May 2018, the trial court entered the permanent
    custody order, which set out essentially the same custodial schedule as in the
    Memorandum. On 21 September 2018, a permanent child support order was entered.
    Defendant appeals only the child support order.
    II.     Standard of Review
    The trial court found the parties’ combined monthly adjusted gross income was
    more than $25,000 so the trial court did not use the Child Support Guidelines to
    calculate Father’s child support obligation. Where the parties’ incomes are above the
    Guidelines, the trial court must set child support “in such amount as to meet the
    reasonable needs of the child for health, education, and maintenance, having due
    regard to the estates, earnings, conditions, accustomed standard of living of the child
    and the parties, the child care and homemaker contributions of each party, and other
    facts of the particular case.” N.C. Gen. Stat. § 50-13.4 (2017).
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    “Child support orders entered by a trial court are accorded substantial
    deference by appellate courts and our review is limited to a determination of whether
    there was a clear abuse of discretion.” Leary v. Leary, 
    152 N.C. App. 438
    , 441, 
    567 S.E.2d 834
    , 837 (2002). Where the child support guidelines do not apply, the trial
    court must determine “child support on a case-by-case basis” and “the order must be
    based upon the interplay of the trial court’s conclusions of law as to (1) the amount of
    support necessary to meet the reasonable needs of the child and (2) the relative ability
    of the parties to provide that amount.” Zaliagiris v. Zaliagiris, 
    164 N.C. App. 602
    ,
    610, 
    596 S.E.2d 285
    , 291 (2004) (citations and quotation marks omitted).
    In determining the relative ability of the parties to pay
    child support, the trial court must hear evidence and make
    findings of fact on the parents’ incomes, estates and
    present reasonable expenses. Although the trial court is
    granted considerable discretion in its consideration of the
    factors contained in N.C. Gen. Stat. § 50–13.4(c), the trial
    court’s finding in this regard must be supported by
    competent evidence in the record and be specific enough to
    enable this Court to make a determination that the trial
    court took due regard of the particular estates, earnings,
    conditions, and accustomed standard of living” of both the
    child and the parents.
    Id. (citations, quotation
    marks, ellipses, and brackets omitted).
    III.   Findings of Fact on Estates, Conditions, and Accustomed Standard of Living
    Father first challenges several findings of fact and conclusions of law
    particularly “as to the estates, conditions, [and] accustomed standard of living of the
    child and the parties[,]” (original in all caps), but rather than challenging these
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    findings of fact as unsupported by the evidence, he argues the trial court should have
    made different findings based upon the evidence or failed to make additional
    necessary findings of fact. However, “[u]nchallenged findings of fact are binding on
    appeal.” See Peters v. Pennington, 
    210 N.C. App. 1
    , 13, 
    707 S.E.2d 724
    , 733 (2011).
    The binding findings first note that the parties entered into a Separation Agreement
    and Property Settlement, which is part of the record, resolving all claims of child
    support up to 30 November 2016. As to specific findings of income and expenses, the
    trial court found:
    10. Plaintiff is employed full-time as a statistician
    with Parexel. Plaintiff’s current gross income from
    employment is $15,781 per month. After mandatory
    deductions (federal & state taxes, Social Security,
    Medicare) of $5,818 per month and voluntary deductions
    (health, dental & vision insurance, life insurance,
    disability insurance, medical spending account, and
    retirement) of $2,018 per month, Plaintiff's net after-tax
    income from employment is $8,035 per month.
    11.     In prior years, Plaintiff has received a bonus
    from Parexel that was tied to company performance, but
    Plaintiff received notification prior to the date of trial that
    no bonus will be paid in 2017.
    12.    Plaintiff received a substantial bonus in 2016
    that resulted from work she had performed at
    GlaxoSmithKline some years prior to the date of
    separation. This bonus of $156,000 was divided equally
    between the parties in their equitable distribution
    settlement and is not considered by the Court as part of
    Plaintiff’s income for purposes of calculating prospective
    child support.
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    13.   Defendant is employed full-time as a
    commercial airline pilot with American Airlines.
    Defendant’s current gross income from employment is
    $28,917 per month. After mandatory deductions (federal
    & state taxes, Social Security, Medicare, APA union dues)
    of $10,973 per month and voluntary deductions (health &
    dental insurance, life insurance, retirement) of $2,215 per
    month, Defendant’s net after-tax income from employment
    is $15,729 per month.
    14.   Both parties report approximately the same
    amount of investment income, interest, and dividends
    resulting from marital investments that were divided
    equally between the parties as part of their property
    settlement. Neither party actually takes distributions or
    withdrawals from these investments, however, and the
    Court does not find that either party is required to deplete
    his/her assets to pay child support for the benefit of the
    minor child as set forth below.
    15.    The parties’ combined gross income exceeds
    $300,000 per year, so that the parties are “off the
    Guidelines” for purposes of calculating their respective
    support obligations for the benefit of the minor child.
    16.    Plaintiff incurs reasonable and necessary
    monthly expenses for herself in the amount of $4,107 per
    month, calculated as follows:
    a.     $2,885, or 50% of the Household
    Expenses from Plaintiff’s September 2017 Financial
    Affidavit (excluding 100% of “Furniture &
    Household Furnishings” and 100% of “Legal Fees /
    Divorce Expenses”); plus
    b.     $1,222, or 100% of the “Part 2:
    Individual Expenses” for self from Plaintiff's
    September 2017 Financial Affidavit.
    ....
    19.    Defendant earns 65% and Plaintiff earns 35%
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    of the parties’ total gross income of $44,698 per month. It
    is reasonable and appropriate for each party to pay a pro
    rata share of the child’s reasonable and necessary monthly
    expenses in accordance with his/her pro rata share of their
    comparative gross income.
    20.    Defendant’s net ability to pay child support
    for the benefit of the child is $5,916 per month (i.e., $15,729
    net income- $9,813 expenses). Defendant has the ability to
    pay his 65% share of the child’s reasonable and necessary
    monthly expenses of $2,517 per month (i.e., $3,873 x 65%).
    21.     Plaintiff’s net ability to pay child support for
    the benefit of the child is $3,928 per month (i.e., $8,035 net
    income - $4,107 for “self” expenses). Plaintiff has the ability
    to pay her 35% share. of the child's reasonable and
    necessary monthly, expenses of $1,356 per month (i.e.,
    $3,873 x35%).
    We will first address Father’s argument as to the trial court’s findings regarding the
    parties’ estates.
    A.     Estates
    Father first contends the trial court failed to make sufficient findings of fact
    regarding the parties’ “estates:”
    [t]here are no findings made by the Trial Court
    concerning the value of the parties’ assets, including any
    separate assets that they may own that would not have
    been included in the marital assets that were distributed
    between them. No findings were made regarding the value
    of each parties’ investment accounts, bank accounts, real
    estate retirement accounts or other assets owned by them,
    all of which would bear on the relative ability of the parties
    to pay support and the accustomed standard of living of the
    minor child and the parties.
    It is not enough that there may be evidence in the
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    record sufficient to support findings which could have been
    made.
    Thus, Father acknowledges that substantial evidence was presented regarding the
    estates of the parties but contends the findings of fact were not sufficient because the
    trial court did not make detailed findings as to the values of various assets and
    accounts.
    North Carolina General Statute § 50-13.4(c) sets the standard for child support
    in cases not covered by the North Carolina Child Support Guidelines:
    Payments ordered for the support of a minor child shall be
    in such amount as to meet the reasonable needs of the child
    for health, education, and maintenance, having due regard
    to the estates, earnings, conditions, accustomed standard
    of living of the child and the parties, the child care and
    homemaker contributions of each party, and other facts of
    the particular case.
    N.C. Gen. Stat. § 50-13.4(c) (2017).
    The trial court noted its consideration of the estates of the parties and found
    that neither party would have to deplete his or her estate to support the child. Giving
    “due regard” to the estates of the parties does not require detailed findings as to the
    value of each individual asset but requires only that the trial court consider the
    evidence and make sufficient findings addressing its determination regarding the
    estates to allow appellate review. The trial court made several findings of fact
    regarding the parties’ estates, and Father does not challenge those findings as
    unsupported by the evidence.
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    11.     In prior years, Plaintiff has received a bonus
    from Parexel that was tied to company performance, but
    Plaintiff received notification prior to the date of trial that
    no bonus will be paid in 2017.
    12.    Plaintiff received a substantial bonus in 2016
    that resulted from work she had performed at
    GlaxoSmithKline some years prior to the date of
    separation. This bonus of $156,000 was divided equally
    between the parties in their equitable distribution
    settlement and is not considered by the Court as part of
    Plaintiff's income for purposes of calculating prospective
    child support.
    ....
    14.   Both parties report approximately the same
    amount of investment income, interest, and dividends
    resulting from marital investments that were divided
    equally between the parties as part of their property
    settlement. Neither party actually takes distributions or
    withdrawals from these investments, however, and the
    Court does not find that either party is required to deplete
    his/her assets to pay child support for the benefit of the
    minor child as set forth below.
    Before the trial court, Father’s argument regarding the parties’ estates
    acknowledged that the parties’ estates were approximately equal. Father argued that
    because of how their property was divided in equitable distribution, Mother received
    “liquid assets” and he got “nonliquid assets.”3 Because Mother got “liquid assets[,]”
    Father argued “she can use that money to help pay for [the child’s] expenses.” Father
    3 In setting child support, the trial court factored in only Father’s income from employment; Father
    reported income of $2,460.67 monthly as investment income, in addition to his wages from American
    Airlines, but the trial court used only his wages to determine his ability to pay support.
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    Opinion of the Court
    contends the trial court was required to make detailed findings of the values of each
    of the parties’ investments and assets, although he does not explain what difference
    these findings would make in the child support calculation. But the law does not
    require these findings. See generally Kelly v. Kelly, 
    228 N.C. App. 600
    , 607–08, 
    747 S.E.2d 268
    , 276 (2013).    North Carolina General Statute § 50-13.4(c) requires the
    trial court to have “due regard” to the factors listed; it does not require detailed
    evidentiary findings on the parties’ assets and liabilities. See
    id. Father’s argument
    overlooks the importance of the ultimate findings of fact the
    trial court made. The trial court need not make specific findings of each subsidiary
    fact supporting its ultimate finding.
    There are two kinds of facts: Ultimate facts,
    and evidentiary facts. Ultimate facts are the
    final facts required to establish the plaintiff’s
    cause of action or the defendant’s defense; and
    evidentiary facts are those subsidiary facts
    required to prove the ultimate facts.
    ....
    Ultimate facts are those found in that vaguely
    defined area lying between evidential facts on
    the one side and conclusions of law on the
    other. In consequence, the line of demarcation
    between ultimate facts and legal conclusions
    is not easily drawn. An ultimate fact is the
    final resulting effect which is reached by
    processes of logical reasoning from the
    evidentiary facts. Whether a statement is an
    ultimate fact or a conclusion of law depends
    upon whether it is reached by natural
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    Opinion of the Court
    reasoning or by an application of fixed rules of
    law.
    In summary, while Rule 52(a) does not
    require a recitation of the evidentiary and
    subsidiary facts required to prove the
    ultimate facts, it does require specific findings
    of the ultimate facts established by the
    evidence, admissions and stipulations which
    are determinative of the questions involved in
    the action and essential to support the
    conclusions of law reached.
    ....
    The purpose of the requirement that the court
    make findings of those specific facts which
    support its ultimate disposition of the case is
    to allow a reviewing court to determine from
    the record whether the judgment-and the
    legal conclusions which underlie it-represent
    a correct application of the law. The
    requirement for appropriately detailed
    findings is thus not a mere formality or a rule
    of empty ritual; it is designed instead to
    dispose of the issues raised by the pleadings
    and to allow the appellate courts to perform
    their proper function in the judicial system.
    Quick v. Quick, 
    305 N.C. 446
    , 451–52, 
    290 S.E.2d 653
    , 657–
    58 (1982) (citations, quotation marks, and ellipses
    omitted).
    Defendant faults the trial court’s order for its
    brevity, stating:
    In the present case, the Court has entered a
    bare bones three (3) page order, with
    insufficient      evidence     to      support
    the findings of fact and conclusions of law, to
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    Opinion of the Court
    support its denial of Mr. Kelly’s Motion to
    Modify Alimony. The Court, after hearing
    three days of testimony involving valuable
    assets, the finances of a law firm, staggering
    debt and reviewing extensive financial
    records made a mere eighteen findings of fact,
    only twelve of which related to the evidence
    offered at trial.
    But brevity is not necessarily a bad thing; Cicero said that
    Brevity is the best recommendation of speech, not only in
    that of a senator, but too in that of an orator, or, we might
    add, in many instances, a judge. The trial court found
    the ultimate facts which were raised by the defendant’s
    motion to modify, and where the evidence supports these
    findings, that is sufficient. The court is not required to find
    all facts supported by the evidence, but only sufficient
    material facts to support the judgment.
    Id. at 607–08,
    747 S.E.2d at 276 (citations, quotation marks, and brackets omitted).
    As in Kelly, the trial court’s brevity is not a bad thing. See
    id. at 608,
    747
    S.E.2d at 276. The trial court made two findings of fact which adequately address
    the estates of the parties: First, the trial court in finding 12 addressed the bonus of
    $156,000 received by Mother, which was divided equally between the parties; the trial
    court did not abuse its discretion in determining that it would not consider this
    portion of the estates of the parties in its child support determination. See generally
    Hinshaw v. Kuntz, 
    234 N.C. App. 502
    , 505, 
    760 S.E.2d 296
    , 299 (2014) (noting that
    our standard of review in child support cases is abuse of discretion). As to the other
    evidence regarding the parties’ estates, the trial court made Finding of Fact 14, noting
    that both parties’ estates were approximately the same, neither party was taking
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    Opinion of the Court
    distributions from their investments, and neither would be required to deplete his or
    her assets to support the child.
    Father also relies on Loosvelt v. Brown, 
    235 N.C. App. 88
    , 
    760 S.E.2d 351
    (2014), in making his first argument, but this reliance is misplaced. In Loosvelt, the
    trial court made no finding of fact as to the father’s income or estate:
    There is no finding of fact as to plaintiff’s actual income,
    only that it is “substantial.” We can infer that “substantial”
    here means more than $24,409.66 but we cannot,
    determine what the trial court found plaintiff's income to
    be. Furthermore, the trial court found that although
    plaintiff claims to earn $24,409.66 on average per month,
    he actually spends an average of $88,617.80 per month.
    Here, the trial court clearly assumed that the plaintiff’s
    income is quite significantly more than $25,000 per month,
    but we have no way of knowing what number the trial court
    had in mind.
    Id. at 103,
    760 S.E.2d at 360 (brackets and footnote omitted). The trial court in
    Loosvelt also failed to make findings as to the father’s estate, other than in the context
    of his expenses:
    In addition, even though the trial court’s order
    contained some findings as to the estates, N.C. Gen. Stat.
    § 50–13.4(c), of the parties, particularly plaintiff, it did not
    make any findings which would permit consideration of
    plaintiff’s estate as supporting his ability to pay child
    support; rather, the findings of fact addressed only the
    expenses plaintiff has incurred. For example, the trial
    court found that “Plaintiff/Father owns and pays for two (2)
    luxury residences in Los Angeles, California at a cost of
    approximately $12,000.00 per month.” Having a large
    house payment does not necessarily equate to having a
    substantial estate; it can mean just the opposite. The trial
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    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    court did not find the value of these “luxury residences,”
    whether plaintiff's indebtedness on these residences equals
    or exceeds their values, or any other facts regarding the net
    value of plaintiff's estate.
    Id. at 104,
    760 S.E.2d at 361 (brackets omitted). The circumstances of this case bear
    no relevant resemblance to Loosvelt as the trial court made detailed findings
    regarding the parties’ incomes and expenses and made an ultimate finding of fact
    regarding its consideration of the estates of the parties. Contrast id., 
    235 N.C. App. 88
    , 
    760 S.E.2d 351
    .
    In summary, the trial court properly considered the evidence and made
    sufficient findings of fact showing “due regard” to the estates of the parties. Further,
    the trial court did not abuse its discretion by determining that it would not base the
    child support calculation on the estates of the parties because they were essentially
    equal and neither party would be required to deplete his or her accounts and
    properties to support the child. See generally 
    Hinshaw, 234 N.C. App. at 505
    , 760
    S.E.2d at 299 (“In reviewing child support orders, our review is limited to a
    determination whether the trial court abused its discretion. Under this standard of
    review, the trial court’s ruling will be overturned only upon a showing that it was so
    arbitrary that it could not have been the result of a reasoned decision.” (citation and
    quotation marks omitted)).
    B.    Conditions and Accustomed Standard of Living
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    Opinion of the Court
    Father also argues “[t]he trial court failed to make any findings or conclusions
    regarding the accustomed standard of living of the minor child or the parties” and
    compares his case to Zurosky v. Shaffer, 
    236 N.C. App. 219
    , 
    763 S.E.2d 755
    (2014).
    Zurosky involved an appeal from an extensive order addressing an extraordinarily
    complex case with claims of equitable distribution, alimony, and child support. See
    id. Father argues,
    “[u]nlike the extensive findings of fact made by the Trial Court in
    Zurosky v 
    Shaffer, supra
    , the Trial Court in this matter made no findings regarding
    the child’s ‘health, activities, educational needs, travel needs, entertainment, work
    schedules, living arrangements, and other household expenses.’” In Zurosky, the
    “extensive findings of fact” were necessary to address the specific issues and
    arguments raised by the parties in that case, but there is no requirement that every
    non-guideline child support order include such extensive detail; all that is required is
    that the findings of fact address the factors noted by North Carolina General Statute
    § 50-13.4 to the extent evidence is offered on each factor, particularly those factors in
    dispute. See generally N.C. Gen. Stat. § 50-13.4 (2017).
    Mother notes that as to the child “[t]here was no evidence presented at trial by
    either party regarding the estate or earnings of the minor child, but the child’s
    accustomed standard of living was reflected in the expenses incurred by each party
    for the benefit of the child, as set out in each party’s financial affidavit.” “The
    affidavits were competent evidence in which the trial court was allowed to rely on in
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    Opinion of the Court
    determining the cost of raising the parties’ children.” Row v. Row, 
    185 N.C. App. 450
    ,
    460, 
    650 S.E.2d 1
    , 7 (2007). Before the trial court, Father did not make an argument
    regarding any dispute about the child’s standard of living; there was no claim of
    excessive spending or of failure to provide for the child by either party. Findings 17
    and 18 address the needs of the minor child based upon the financial affidavits and
    testimony, and the trial court noted the specific items it excluded from the expenses
    it determined to be reasonable. Based upon the evidence and record, the trial court’s
    findings demonstrate that it took “due regard” of the conditions and accustomed
    standard of living of the child and parents. See Cohen v. Cohen, 
    100 N.C. App. 334
    ,
    339-40, 
    396 S.E.2d 344
    , 347–48 (1990) (“In a child support matter, the trial judge
    must make written findings of fact that demonstrate he gave due regard to the
    estates, earnings and conditions of each party. G.S. § 50–13.4(c). . . . Defendant
    argues that the trial court’s refusal to specify the value of plaintiff's estate was error.
    We disagree. A trial judge must make conclusions of law based on factual findings
    specific enough to show the appellate courts that the judge took due regard of the
    parties’ estates. The findings referred to above demonstrate the requisite specificity
    required of a trial judge in a matter such as this despite his understandable
    reluctance to place an exact dollar figure on plaintiff’s estate.             Defendant’s
    assignment of error is overruled.” (citations, quotation marks, ellipses, and brackets
    omitted)).
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    Opinion of the Court
    There is no requirement the trial court’s findings use “magic words” such as
    “estates” or “accustomed standard of living” where the findings demonstrate that it
    did consider the evidence as to these factors in setting the child support obligation.
    See generally
    id. Father has
    demonstrated no abuse of discretion in the trial court’s
    consideration of the conditions or accustomed standard of living of the parties or child.
    See generally 
    Hinshaw, 234 N.C. App. at 505
    , 760 S.E.2d at 299.
    IV.     Expenses for Child
    Father’s next argument contends the trial court erred by failing to consider
    expenses he incurred for the minor child during his secondary custodial time.4
    Specifically, Father argues that the trial court erred by not including as part of the
    child’s total monthly individual expenses amounts he claimed for the child on his
    financial affidavit, in addition to the expenses incurred by Mother. Father argues
    that since the trial court set child support based upon the pro rata responsibility of
    each party for the child’s expenses based upon their incomes, all of the child’s
    4 Father’s cited cases simply do not apply here. See generally Jones v. Jones, 
    52 N.C. App. 104
    , 
    278 S.E.2d 260
    (1981); Goodson v. Goodson, 
    32 N.C. App. 76
    , 
    231 S.E.2d 178
    (1977), superseded by statute
    as stated in Craig v. Craig, 
    103 N.C. App. 615
    , 
    406 S.E.2d 656
    (1991). Jones, relying on Goodson does
    not address establishment of a child support obligation but instead arise in the context of contempt
    proceedings, where the payor has requested “credit” against court-ordered child support for expenses
    of the children paid during visitation time. See Jones, 
    52 N.C. App. 104
    , 
    278 S.E.2d 260
    . And Jones
    and Goodson now have limited relevance even in the context of contempt proceedings, since they “were
    decided before N.C.G.S. § 50–13.10 became effective on 1 October 1987. Under this statute, if the
    supporting party is not disabled or incapacitated as provided by subsection (a)(2), a past due, vested
    child support payment is subject to divestment only as provided by law, and if, but only if, a written
    motion is filed, and due notice is given to all parties before the payment is due. N.C.G.S. § 50–
    13.10(a)(1) (1987).” Craig v. 
    Craig, 103 N.C. App. at 619
    , 406 S.E.2d at 658 (citation, quotation marks,
    ellipses, and brackets omitted).
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    Opinion of the Court
    individual expenses should have been included, whether incurred by him or by
    Mother. Specifically, he addresses findings of facts 17 and 18:
    17. Plaintiff incurs reasonable and necessary
    monthly expenses for the benefit of the minor child of
    $3,873 per month, calculated as follows:
    a.    $2,885, or 50% of the Household Expenses
    from Plaintiff’s September 2017 Financial Affidavit
    (excluding 100% of “Furniture & Household Furnishings”
    and 100% of “Legal Fees / Divorce Expenses”); plus $988,
    or 100% of the “Part 2: Individual Expenses” for the minor
    child from Plaintiff's September 2017 Financial Affidavit.
    18.    Defendant incurs reasonable and necessary
    monthly expenses for himself in the amount of $9,813 per
    month, calculated as follows:
    a.     $6,578, or 100% of the Household Expenses
    from Defendant’s September 19, 2017 Amended Financial
    Affidavit; plus
    b. $3,235, or 100% of the “Part 2: Individual
    Expenses” for self from Defendants September 19, 2017
    Financial Affidavit (excluding $3,000 of the $3,974 listed
    for “Professional Fees,” which the Court estimates to be
    primarily related to this litigation and not an ongoing
    expense; and also excluding the $2,000 listed for
    “Retirement & Investment” that already was accounted for
    as a voluntary deduction from Defendant’s gross income).
    Father has not demonstrated any abuse of discretion in the trial court’s
    calculations. Father’s total fixed household expenses would be the same, whether a
    portion is attributed to the child or not, and in determining his ability to pay child
    support, the trial court gave Father credit for 100% of his expenses for both of his
    - 18 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    residences as stated on his affidavit.5 Furthermore, some of the “individual expenses”
    attributed to the child on Father’s affidavit were included in the trial court’s
    calculation. For example, Father’s affidavit included the portions of dental, vision
    and life insurance premiums as attributed to the child and the trial court actually
    included the total deduction for these premiums, including portions for the child, from
    Father’s gross income. Based upon Father’s argument his child support obligation
    could actually be higher than the trial court ordered.
    Father’s trial testimony addressed the two largest individual expenses he
    incurred for the child. Father’s affidavit included an expense of $505 per month for
    “[w]ork related child care expense[.]” But Father testified he did not actually incur
    work-related child care expenses. Father testified the $505 on his affidavit was based
    upon “the Preston Wood Country Club, the fees, and [the child’s] camps,” and Mother
    had “asked [him] to do that” but he did not use any child care when the child was
    with him in the summer.6 Under these circumstances, where Father testified he did
    not use work-related day care and the permanent custody order awarded Father an
    5 In his testimony, Father corrected a few numbers on the affidavit, but those corrections are not
    relevant to the issues on appeal. Father corrected the amounts of Medicare taxes, life insurance
    premiums (which had been included in two places), and the amount of union dues. Father also testified
    that his household expenses were for two homes, as he had a home in Cary and a home in Wilmington.
    6Father also received the Preston Wood Country Club membership under the parties’ Separation
    Agreement.
    - 19 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    average of eight overnights per month of visitation, the trial court did not abuse its
    discretion in excluding Father’s alleged work-related child care expense from its child
    support calculations.7 Father’s affidavit also listed an uninsured dental and
    orthodontic expense for the child of $650 per month, but he testified this number was
    based upon a periodontal surgery which cost $7,785 in 2017, not an ongoing expense.
    After omitting the expenses for the country club dues and orthodontic care,
    Father would be left with $827.55 per month in individual child expenses he contends
    the trial court should have included in its calculation.               Using these numbers and
    based upon Father’s argument on appeal, the child’s total monthly individual
    expenses would have been $4700.55, and father’s 65% share of these expenses would
    be $3,055.00 – resulting in a higher child support obligation than the trial court
    ordered. Had the trial court also included Father’s income from investments, his
    share of the total income would have been higher also and thus the monthly child
    support obligation would be even higher.
    Father makes additional arguments, all without citation of authority and
    without challenging any findings as unsupported by the evidence, regarding the
    7Father’s visitation schedule was based upon his work schedule, so he would not be working when the
    child is with him. Father argues that his visitation time will likely increase, as the permanent custody
    order appointed a parenting coordinator and stated an “ultimate goal” of Defendant having 40% of the
    overnights each month[.]” But on appeal, this Court can consider only the circumstances existing
    based upon the orders currently in effect, not the possibility of a different schedule in the future.
    - 20 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    particular expenses included in the calculation of the child’s expenses. But Father’s
    arguments demonstrate no abuse of discretion by the trial court. The trial court could
    have calculated child support differently, resulting in either a higher or lower
    amount, but there is no abuse of discretion.8                 The trial court’s findings clearly
    demonstrate how the child support was calculated and the findings are supported by
    the evidence.
    V.          Finding of Father’s Expenses
    Father also argues the trial court erred by finding his reasonable and
    necessary monthly expenses as $9,813.00 per month. Father does not challenge the
    finding as unsupported by the evidence but again argues that the trial court should
    have attributed a portion of his household expenses to the child, based upon the
    expenses he incurs when the child his with him. Father contends that the trial court
    should be required “to determine a reasonable percentage” of his “Part One
    Household Expenses that are attributable to the minor child” based upon the amount
    of time he spends with Father. Father claims “[t]his would result in a reduction in
    the amount of Household Expenses that the Trial Court has found are [his] expenses,
    8 Before the trial court, Father’s main argument regarding child support was that he should not have
    to pay any. Father testified, “I don’t think I should pay anything in child support to Christi.” Father
    made no argument regarding how the trial court should calculate child support; his counsel argued
    only that Mother is “able to support [the child] by herself[,]” and Father is “capable of supporting [the
    child] by -- when he’s with him and continue to pay the Preston Wood Country Club Membership, can
    continue to provide -- or provide life insurance for [the child]. If your Honor is going to order some
    amount of child support, then we would ask you to consider the fact that she’s got -- she’s got money
    with which to help defray those costs[,]” referring to assets Mother received under the Property
    Settlement Agreement.
    - 21 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    and a finding that the minor child’s reasonable needs include a portion of those
    Household Expenses which [he] incurs for the minor child.” Father’s argument
    ignores that the trial court found his ability to pay child support based upon all of his
    expenses based upon his affidavit. A reduction of his individual expenses would
    increase his ability to pay; it would also increase the child’s individual expenses. It
    is entirely unclear that such a change would decrease his child support obligation; it
    may even increase it. In any event, he has shown no abuse of discretion in the trial
    court’s findings of his expenses or allocation of those expenses to him.
    VI.    Finding as to “Worksheet A” Primary Custodial Schedule
    Father also argues the trial court’s findings that the child would reside
    primarily with Mother on a “Worksheet A” schedule “are inconsistent with the
    evidence presented to the Trial Court” and the amounts of time awarded in the
    Temporary Child Custody Order, Memorandum of Order, and Permanent Child
    Custody Order. Father’s argument challenges findings of fact 8 and 9:
    8. The child has resided primarily with Plaintiff on
    a “Worksheet A” schedule since November 30, 2016.
    9.      A Permanent Child Custody Order (“Custody
    Order”) has been entered. Pursuant to that Custody Order,
    Plaintiff will continue to exercise “Worksheet A” primary
    custody of the minor child.
    To be clear, Father does not contend the trial court used Worksheet A of the
    child support guidelines to calculate child support. There is no dispute the parties’
    - 22 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    combined incomes fall above the child support guidelines. The trial court used the
    term “Worksheet A” simply as a shorthand way to describe the custodial schedule.9
    Nor does Father challenge these findings are unsupported by the evidence. Father
    argues instead that the trial court failed “to give ‘due regard’ to the significant
    custodial time” he was awarded in the custody order.
    The Permanent Custody Order provides the child “shall reside primarily with
    Plaintiff.   The minor child shall be with Defendant for eight (8) overnights per
    calendar month[.]” The custody order addresses details of the schedule. Since Father
    is an airline pilot with a complex work schedule and the conflict between the parties
    required appointment of a Parenting Coordinator, the order provides for the
    Parenting Coordinator to assist the parties in the details of the visitation schedule.10
    Father is correct that the order states an “ultimate goal” of more visitation time, but
    the child support order is properly based upon the actual custodial schedule stated in
    the permanent custody order. Father’s argument is without merit.
    VII.    Child Support Arrears
    9Under Worksheet A, the parent with secondary custody or visitation has the child fewer than 123
    overnights per year. Eight overnights per month equals 96 overnights per year.
    10As evidenced by the appointment of a Parenting Coordinator, this case has been a “high conflict”
    case as defined by North Carolina General Statute § 50-90. The permanent custody order includes
    many findings regarding Father’s intense and openly expressed “anger about the separation to the
    minor child” and conflicts with both Mother and the child.
    - 23 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    Last, Father argues the trial court erred by basing his child support arrears
    based upon the same calculations as it did for determining his prospective child
    support obligation.11      Father was ordered to pay $52,659 in arrearages from 1
    December 2016, to 30 September 2018. Father contends the trial court erred by
    failing to consider the parties’ 2016 incomes in determining the child support
    arrearage, since the arrearages encompassed a portion of 2016.
    Based upon Husband’s argument, the only potential basis for any difference in
    the monthly child support calculation over this period is the parties’ respective
    incomes. “Child support obligations are ordinarily determined by a party’s actual
    income at the time the order is made or modified.” Sharpe v. Nobles, 
    127 N.C. App. 705
    , 708, 
    493 S.E.2d 288
    , 290 (1997). Mother concedes that
    Even if Defendant’s argument is correct – that the trial
    court should have calculated his arrears for 2016 based
    upon the parties’ 2016 income – then only one month of
    arrears was calculated incorrectly by the trial court (i.e.,
    for the month of December 2016), resulting in an
    overpayment by Defendant of $736 for that month. The
    remaining arrears, however, accrued during calendar year
    2017 and continuing after the date of trial through the date
    of entry of the Permanent Child Support Order, so that the
    trial court properly calculated child support between the
    parties for that period using their respective gross incomes
    for calendar year 2017.
    11Father also contests the ultimate amount he was ordered to pay as prospective child support, but
    this argument is based on the issues already addressed.
    - 24 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    The rest of the child support arrears accrued after 2016, and Mother’s income as of
    the date of trial as found by the trial court is supported by the evidence. 12
    A miscalculation of $736.00 for the month of December 2016 does not require
    reversal and remand to the trial court. $736.00 is less than 2% of the total arrears of
    $52,659.00. The parties would likely each incur more than $736.00 in attorney fees
    in a remand for the trial court to make this small change to the arrears ordered; this
    de minimis error does not warrant reversal. See generally Cohoon v. Cooper, 
    186 N.C. 26
    , 28, 
    118 S.E. 834
    , 835 (1923) (“Even if the difference of 95 cents (as to award of
    $663.96) if award if had been against the defendant, the time of the court, both below
    and here, costs too much to the public to debate that matter, De minimis non curat
    lex.”); see also Comstock v. Comstock, 
    240 N.C. App. 304
    , 313, 
    771 S.E.2d 602
    , 609
    (2015) (“The $1,675.05 value is 0.6% of the adjusted value of the marital estate, which
    constitutes a de minimis error. As such, the trial court’s erroneous calculation does
    not warrant reversal.”).
    VIII. Conclusion
    The trial court’s findings of fact and conclusions of law demonstrate “due
    regard” to the factors required by North Carolina General Statute § 50-13.4(c), and
    12The trial was in October 2017, although the child support order was entered on 21 September 2018.
    The evidence in the record and upon which the trial court based the child support order was for 2016
    and 2017. Father does not argue he was prejudiced by any delay in entry of the order.
    - 25 -
    KLEOUDIS V. KLEOUDIS
    Opinion of the Court
    the trial court did not abuse its discretion in the calculation of the child support
    obligation. We therefore affirm the order.
    AFFIRMED.
    Chief Judge MCGEE concurs.
    Judge MURPHY concurs in part and dissents in part.
    - 26 -
    No. COA19-145 – Kleoudis v. Kleoudis
    MURPHY, Judge, concurring in part and dissenting in part.
    In cases where the parents earn more than $25,000.00 per month, the trial
    court must determine what amount of support is necessary to meet the reasonable
    needs of the child based on the individual facts of the case. The trial court must give
    due regard to the estates, earnings, conditions, and accustomed standard of living of
    the parties and the child in order to reach such a determination. Where the trial
    court fails to consider even one of those factors in entering a child support order, the
    order amounts to an abuse of discretion and must be vacated. Here, the trial court
    failed to consider the respective estates of the parties in reaching its conclusion as to
    the amount of child support necessary to meet the needs of the minor child, and the
    child support order must be vacated in part and remanded. The remainder of the
    trial court’s order in this matter should be affirmed. I respectfully dissent in part.
    BACKGROUND
    Defendant-Appellant Demetrios Kleoudis (“Father”) challenges the trial
    court’s Permanent Child Support Order entered 21 September 2018 (“the Support
    Order”). The Plaintiff-Appellee in this matter, Christi Kleoudis (“Mother”), and
    Father were married in 1986 and two children were born of the nearly thirty-year
    marriage. The parties separated on 6 July 2015 and subsequently entered into a
    Separation Agreement and Property Settlement on 30 November 2016.
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    On 29 May 2018, the trial court entered a Permanent Child Custody Order as
    to Father and Mother’s one minor child, Wilfred.13 This Custody Order provides
    Father with eight overnight visits per month and fourteen overnights during the
    Summer, and stipulates that Wilfred’s Thanksgiving, Christmas, and Spring Break
    holidays shall be equally divided between the parties. The trial court stated its
    ultimate goal was for Father to have 40% of the overnights with Wilfred, as was
    recommended by the Parenting Coordinator. On 21 September 2018, the trial court
    entered the Support Order, ordering Father to pay $2,517.00 per month in child
    support beginning the following month and $52,659.00 in child support arrearage for
    December 2016 through September 2018. Father timely appeals the Support Order
    on numerous grounds.
    ANALYSIS
    A. Standard of Review
    “Child support orders entered by a trial court are accorded substantial
    deference by appellate courts and [appellate] review is limited to a determination of
    whether there was a clear abuse of discretion.” Leary v. Leary, 
    152 N.C. App. 438
    ,
    441, 
    567 S.E.2d 834
    , 837 (2002). The trial court must “make sufficient findings of fact
    and conclusions of law to allow the reviewing court to determine whether a judgment,
    and the legal conclusions that underlie it, represent a correct application of the law.”
    13 We use a pseudonym throughout this opinion to protect the juvenile’s identity and for ease
    of reading.
    2
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    Spicer v. Spicer, 
    168 N.C. App. 283
    , 287, 
    607 S.E.2d 678
    , 682 (2005). We will only
    overturn the trial court’s ruling and remand for a new child support order where the
    challenging party can show that the ruling “was so arbitrary that it could not have
    been the result of a reasoned decision.” White v. White, 
    312 N.C. 770
    , 777, 
    324 S.E.2d 829
    , 833 (1985).
    B. Father’s Child Support Obligation
    Father’s first argument on appeal is that the Support Order must be vacated
    and remanded because “the Trial Court failed to make appropriate findings and
    conclusions as to the accustomed standard of living of the parties and the minor child,
    the reasonable needs of the minor child, or the estates of the parties[.]” In contrast,
    Mother offers:
    The trial court may not have used the specific terms
    “estates” or “accustomed standard of living” in its
    Permanent Child Support Order but there can be no
    genuine dispute that the trial court properly considered the
    accustomed standard of living of the child and each party
    in making the detailed calculations set out in Findings of
    Fact 16 through 23.
    The record demonstrates that the trial court failed to consider the parties’ estates,
    and therefore abused its discretion in reaching its conclusion regarding the
    reasonable needs of the child.
    Our child support statute provides that:
    Payments ordered for the support of a minor child shall be
    in such amount as to meet the reasonable needs of the child
    for health, education, and maintenance, having due regard
    3
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    to the estates, earnings, conditions, accustomed standard
    of living of the child and the parties, . . . and other facts of
    the particular case.
    N.C.G.S. § 50-13.4(c) (2019). Where, as here, the parents combined income is greater
    than $25,000.00 per month, the Child Support Guidelines are inapplicable and the
    trial court must instead make a case-specific determination giving “due regard” to
    the reasonable needs of the child and the parents’ respective ability to pay. Meehan
    v. Lawrance, 
    166 N.C. App. 369
    , 383-84, 
    602 S.E.2d 21
    , 30 (2004) (describing the
    inapplicability of the Child Support Guidelines in “High Combined Income” cases).
    As both parties correctly note in their briefs, the trial court did not use the
    specific terms “estates” or “accustomed standard of living” in reaching its conclusions
    regarding child support. Our caselaw does not allow us to conclude that the trial
    court’s consideration of the parties’ estates may be implied from its ultimate decision
    in this case; likewise, we cannot conclude the trial court complied with its statutory
    mandate to do so.
    The purpose of the requirement that the court make
    findings of those specific facts which support its ultimate
    disposition of the case is to allow a reviewing court to
    determine from the record whether the judgment—and the
    legal conclusions which underlie it—represent a correct
    application of the law. The requirement for appropriately
    detailed findings is thus not a mere formality or a rule of
    empty ritual; it is designed instead to dispose of the issues
    raised by the pleadings and to allow the appellate courts to
    perform their proper function in the judicial system.
    4
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    Coble v. Coble, 
    300 N.C. 708
    , 712, 
    268 S.E.2d 185
    , 189 (1980) (internal quotation
    marks and citation omitted). It is well-established that the trial court’s conclusions
    regarding the reasonable needs of the child and the parties’ relative ability to pay
    must themselves be based upon factual findings specific
    enough to indicate to the appellate court that the judge
    below took due regard of the particular estates, earnings,
    conditions, and accustomed standard of living of both the
    child and the parents. It is a question of fairness and
    justice to all concerned. In the absence of such findings,
    this Court has no means of determining whether the order
    is adequately supported by competent evidence. It is not
    enough that there may be evidence in the record sufficient
    to support findings which could have been made.
    Id. (emphasis added)
    (internal quotation marks, alterations, and citations omitted).
    Although the reference appears in the section discussing “Conditions and
    Accustomed Standard of Living,” the majority’s opinion cites Cohen v. Cohen, 
    100 N.C. App. 334
    , 
    396 S.E.2d 344
    (1990), to advance the recurring argument that the
    trial court’s findings took “due regard” of the statutorily required factors. In Cohen,
    we addressed trial court findings regarding a party’s total estate that, while lacking
    numerical specificity, still demonstrated the trial court took due regard of the
    statutory factors and satisfied the statutory requirements. 
    Cohen, 100 N.C. App. at 339-40
    , 396 S.E.2d at 347–48.
    However, the trial court in Cohen made significant detailed findings that are
    lacking in this case. In Cohen, while the trial court was “understandabl[y] reluctan[t]
    to place an exact dollar figure on [mother’s] estate,” the trial court made specific
    5
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    findings concerning the dollar amounts of mother’s current debts and the stock father
    transferred to mother “during the course of the trial.”
    Id. at 340,
    396 S.E.2d at 347–
    48 (emphasis added). Additionally, the trial court acknowledged “equitable
    distribution had not yet been made,” and the stock liquidation necessary to determine
    the exact dollar amount of the estate rendered “any effort to determine the true net
    worth of [mother’s] assets . . . speculative and inappropriate.”
    Id. at 340,
    396 S.E.2d
    at 347.
    Unlike the trial court’s specific dollar amount findings concerning important
    and current parts of the mother’s estate in Cohen, the trial court in this case did not
    find an exact dollar amount concerning debts or marital investment income, interest,
    or dividends. Instead, the trial court approximated the “investment income, interest,
    and dividends resulting from marital investments” and made no findings regarding
    the parties’ other assets or lack thereof. None of the trial court’s factual findings
    quoted by the Majority constitute sufficiently specific factual findings showing due
    regard to the parties’ estates. Findings 10, 13, 15, and 19 relate to the parties’ income.
    Finding 11 references bonuses Mother received in prior years, without a specific
    consideration or dollar amount. Finding 12 notes a specific dollar amount of a bonus
    that Mother received in 2016; since the parties divided the 2016 bonus equally, the
    trial court did not consider the bonus as “[Mother’s] income for purposes of calculating
    prospective child support.” However, these funds are certainly a portion of their
    6
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    “estates.”   Finding 14 approximates that the parties had “the same amount of
    investment income, interest, and dividends resulting from marital investments that
    were divided equally.” Finding 14 is the closest reference to the parties’ estates, but
    the trial court provided no dollar amount based on the evidence.            Finding 16
    addresses Mother’s expenses. Findings 20-21 reference the parties’ “net ability to pay
    child support for the benefit of the child.” None of these findings are specific enough
    concerning the parties’ estates to satisfy the statutory requirement.
    As we reiterated in Cohen, “[a] trial judge must make conclusions of law based
    on factual findings specific enough to show the appellate courts that the judge took
    due regard of the parties’ estates.” Cohen, 100 N.C. App. at 
    340, 396 S.E.2d at 347
    -
    48 (first emphasis added, second emphasis in original). The trial court’s findings fall
    far short of the statutory mandate.
    Although the trial court’s findings of fact comply with most of the statutory
    requirements, those findings are silent as to the estates of the parties. Without such
    findings, we cannot determine whether the Support Order is adequately supported
    by competent evidence and must vacate and remand for further consideration
    consistent herewith. As a result of such a remand, Father’s arguments on appeal
    regarding the amount of child support he was ordered to pay (sections V and VI in
    his brief) would be moot and should be dismissed.
    7
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    C. Wilfred’s Monthly Expenses
    Father’s next argument on appeal is that the trial court failed to consider the
    expenses he incurred for Wilfred during visitations and therefore abused its
    discretion by not giving Father a visitation credit, which is a credit to the obligor for
    expenses incurred for the benefit of the minor child during visitation. It is important
    to note that Father tries to avoid framing his argument on this issue as seeking a
    visitation credit, but that would be the ultimate effect of ruling for Appellant on this
    issue.
    We afford trial courts wide latitude in deciding whether a visitation credit is
    appropriate. Jones v. Jones, 
    52 N.C. App. 104
    , 109, 
    278 S.E.2d 260
    , 264 (1981) (“The
    trial court has a wide discretion in deciding initially whether justice requires that a
    credit be given under the facts of each case and then in what amount the credit is to
    be awarded.”); Goodson v. Goodson, 
    32 N.C. App. 76
    , 81, 
    231 S.E.2d 178
    , 182 (1977)
    (superseded by statute on other grounds) (holding that a visitation credit may be
    allowed “when equitable considerations exist which would create an injustice if credit
    were not allowed. Such a determination necessarily must depend upon the facts and
    circumstances in each case.”). Our caselaw also dictates that visitation credits are
    permitted only where justice requires a credit for the obligor.               See Brinkley v.
    Brinkley, 
    135 N.C. App. 608
    , 612, 
    522 S.E.2d 90
    , 93 (1999) (noting “the imposition of
    a credit is not an automatic right”). Generally, that might be the case where the non-
    8
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    custodial parent has the child for more than a third of the year. 
    Cohen, 100 N.C. App. at 346
    , 396 S.E.2d at 351 (1990).
    Here, Father has custody of the minor child for eight overnights a month and
    on various holidays. The trial court’s “ultimate goal” in setting the custody schedule
    was to provide Father with “40% of the overnights each month.” In reviewing this
    issue for abuse of discretion, we must be satisfied that “[t]he trial court [has made]
    sufficient findings of fact and conclusions of law to allow the reviewing court to
    determine whether a judgment, and the legal conclusions that underlie it, represent
    a correct application of the law.” 
    Spicer, 168 N.C. App. at 287
    , 607 S.E.2d at 682. I
    am not satisfied Father has shown the trial court’s decision on this issue is manifestly
    unsupported by reason, as it did not make any findings of fact or conclusions of law
    that allow us to review this issue. On remand, we must direct the trial court to make
    specific findings regarding this issue to clarify its decision.        See, e.g., Embler v.
    Embler, 
    159 N.C. App. 186
    , 189, 
    582 S.E.2d 628
    , 630-31 (2003) (remanding “for
    further findings” without holding the trial court committed error or abused its
    discretion).
    D. Father’s Monthly Expenses
    Next, Father argues the trial court erroneously found, in Finding 18, that he
    incurs reasonable and necessary monthly expenses for himself in the amount of
    $9,813.00 per month. The trial court reached this finding by taking the amount
    9
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    Father claimed as his reasonable and necessary monthly expenses in his financial
    affidavit ($14,812.68) less (1) $3,000.00 of the $3,974.00 in “Professional fees (CPA,
    Attorney Fees, etc.)” listed therein, which the trial court found was related primarily
    to this litigation rather than any ongoing monthly expense, and (2) the $2,000.00
    listed under “Retirement/Investment[,]” which had already been accounted for as a
    voluntary deduction from Father’s gross income. N.C. Child Support Guidelines,
    AOC-A-162, Rev. 8/15, 3 (2015) (defining “gross income” as “income before deductions
    for . . . retirement contributions, or other amounts withheld from income”). That left
    the court with the following equation:
    $14,812.68 - $3,000.00 - $2,000.00 = $9,812.68.
    Again, “our review is limited to a determination [of] whether the trial court
    abused its discretion. Under this standard of review, the trial court’s ruling will be
    overturned only upon a showing that it was so arbitrary that it could not have been
    the result of a reasoned decision.” 
    Spicer, 168 N.C. App. at 287
    , 607 S.E.2d at 682
    (internal citation omitted). Finding 18, regarding Father’s reasonable and necessary
    monthly expenses, is not manifestly unsupported by reason. The trial court explained
    exactly how it reached that figure and its analysis is legally sound. Finding 18 is
    properly affirmed.
    10
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    E. Wilfred’s Primary Residence
    Finally, Father argues the trial court erred by finding Wilfred had resided
    primarily with Mother on a “Worksheet A” schedule since 30 November 2016 and
    that, pursuant to the Permanent Child Custody Order, Mother would continue to
    exercise “Worksheet A” primary custody of the minor child. Father’s argument is
    purely semantic and incorrect; he contends the trial court’s reference to “Worksheet
    A” indicates improper reliance on the Child Support Guidelines rather than the
    factors governing high income cases.
    It is clear from the record the trial court’s reference to “Worksheet A” in
    Finding 8 was shorthand for the fact that Wilfred resided primarily with Mother for
    at least 243 overnights per year. This reference does not, as Father alleges, reveal
    that the trial court was improperly influenced by the guidelines instead of the factors
    for high income cases. 
    Meehan, 166 N.C. App. at 383
    , 602 S.E.2d at 30 (stating the
    trial court’s order for child support in a high-income case “must be based upon the
    interplay of the trial court’s conclusions of law as to (1) the amount of support
    necessary to meet the reasonable needs of the child and (2) the relative ability of the
    parties to provide that amount”).       This is apparent from the trial court’s other
    Findings of Fact and Conclusions of Law, all of which are appropriate for a high-
    income case rather than a traditional child support matter governed by the guidelines
    and calculated pursuant to Worksheet A. The trial court’s use of the term “Worksheet
    11
    KLEOUDIS V. KLEOUDIS
    MURPHY, J., concurring in part and dissenting in part.
    A” custody in Finding 8 was imprecise but, despite Father’s argument to the contrary,
    its use of that term is not indicative of an abuse of discretion.
    CONCLUSION
    The trial court failed to consider the parties’ estates in reaching its conclusion
    regarding Father’s child support payments. Such a finding is required, and we must
    vacate that portion of the trial court’s order and remand for further consideration.
    We should also direct the trial court to reconsider its findings and conclusions
    regarding a potential visitation credit for Father. In all other regards, the trial court’s
    order should be affirmed. For these reasons, I respectfully concur in part and dissent
    in part.
    12