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 - A Belt Pulley? Really Doing Something? - by Chris Pratt. Belt Pulleys! Most of us conjure up a picture of a massive thresher with a wide belt lazily arching to a tractor 35 feet away throwing a cloud of dust, straw and grain, and while nostalgic, not too practical a method of using our tractors. While this may have been the bread and butter of the belt work in the past (since this is what made the money on many farms), the smaller tasks may have been and still can be its real claim to fame. The thresher would bring in the harvest (and income) once a y
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