He's a bum. He'll always be a bum. Your wife figured that out, and that's why they aren't together anymore. He is emotionally invested in cheating on his child support, and will expend an inordinate amount of effort in continuing to do so.
What he's probably doing is claiming most supplies as expenses, without showing as income the money he "sells" those supplies to his customers for. As far as "rules of thumb", most contractors charge the customer for everything they buy specifically for that customer, often with 10% or so added on. But things like nails, glue, small tools, etc. that are used for all jobs are written off as "overhead", which must be covered by his billing rate.
Either take him on (back to court to make him produce his records), or forget it. I'd forget it, because he'll cook his invoices to cover his tracks if you force his back to the wall.
As far as a court listening to a "rule of thumb" for such things, forget it. They deal in facts only. If you can't prove it, it didn't happen.
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Today's Featured Article - Stories From Old Farmer - by K. Pratt. Old Farmer, a.k.a. Dale Jensen began posting messages to our discussion forums at the grand age of 75. With extensive knowledge of farming and tractors, he valued the past and the ways that went with it. He shared these values with us until shortly before his passing. I spoke with Dale in his last days and requested his permission to share some of his stories with the readers of our magazine. He agreed, and provided the
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