California, United States of America
The following excerpt is from Nguyen v. Tron D. Do, H035772 (Cal. App. 2011):
Normally evidence of liabilities should accompany evidence of assets, and evidence of expenses should accompany evidence of income." (Baxter v. Peterson (2007) 150 Cal.App.4th 673, 680.) The plaintiff has the burden of proof with respect to defendant's financial condition. (Adams, supra, 54 Cal.3d at p. 123.)
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