Childcare fees must include the association's share of profits even if dividends were not distributed.

The Administrative Court ruled that childcare fees must account for the association's share of profits, even when dividends were not distributed. The plaintiff argued that only actual distributions should be considered, while the defendant maintained that the economic benefit inherent in the partnership structure constituted taxable income. The court decided that the statutory definition of income encompasses the association's proportional share of earnings regardless of distribution status.