The practice of income attribution to a party in determining the amount of income imputed to him or her for purposes of child and/or spousal support has long been recognized in the commonwealth. Such attribution is appropriate when a support obligor is found to be capable of working but is "unemployed or underemployed" (Child Support Guidelines, § IIH and G.L. c. 208, § 53(f)) or when a party has "made vague, misleading, or untruthful entries on a financial statement" M.C. v. T.K., 463 Mass. 226, 241 (2012). In such instances the income attributed to a party is not based on actual income but on the ability to produce income.