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However, “[r]eimbursements for business and travel expenses by one’s professional association or employer should not be considered by the court in determining one’s ability to pay alimony and child support” and “are not properly considered as part of [one’s] net accession to wealth.” Thayer v. Thayer, 119 N.H. 871, 873 (1979), superseded by statute on other grounds as stated by In the Matter of Clark & Clark, 154 N.H. 420, 425 (2006).

Thayer v. Thayer, 119 N.H. 871, 873 (1979), superseded by statute on other grounds as stated by In the Matter of Clark & Clark, 154 N.H. 420, 425 (2006).

expenses are costs incurred by the taxpayer in earning gross income.” Thayer v. Thayer, 119 N.H. 871, 873 (1979) (decided before *307 adoption of child support guidelines), superseded by statute as stated in In the Matter of Clark & Clark, 154 N.H. 420, 425 (2006).

Thayer v. Thayer, 119 N.H. 871 (1979), superseded by statute on other grounds a,s staled by In the Matter of Clark & Clark, 154 N.H. 420, 425 (2006).

The petitioner points to our decision in Thayer v. Thayer 119 N.H. 871 (1979), wherein we concluded that fringe or in-kind benefits could be considered when determining child support.

Co., 120 N.H. 90, 94, 411 A.2d 1107, 1109 (1980) (doctrine that error must be prejudicial to be reversible applies to decisions of an administrative agency); cf. Thayer v. Thayer, 119 N.H. 871, 874, 409 A.2d 1326, 1328 (1979) (even if court erred, error was de minimis and did not constitute reversible error).

“[I]n view of the sufficiency of other evidence in the record upon which the ruling can be upheld *226 [the error was harmless].” Vigitron, Inc. v. Ferguson, 120 N.H. 626, 630, 419 A.2d 1115, 1118 (1980); see Thayer v. Thayer, 119 N.H. 871, 874, 409 A.2d 1326, 1328 (1979).

this includes all of the assets and income of *342 both parties, such as wages, pensions, bank certificates, etc.” Baker v. Baker, 120 N.H. 645, 649, 421 A.2d 998, 1001 (1980) (citations omitted and additional emphasis added); Thayer v. Thayer, 119 N.H. 871, 872-73, 409 A.2d 1326, 1327 (1979) (contributions to pension and profit-sharing plan are relevant to alimony and child-support award).

We also note that *649 the court should consider all relevant factors, Comer v. Comer, 110 N.H. 505, 507, 272 A.2d 586, 587 (1970), and this includes all of the assets and income sources of both parties, such as wages, pensions, bank certificates, etc. Thayer v. Thayer, 119 N.H. 871, 409 A.2d 1326 (1979).

Thayer v. Thayer, 119 N.H. 871, 874, 409 A.2d 1326, 1328 (1979); Moultonboro v. Bissonnette, 105 N.H. 210, 213-14, 196 A.2d 703, 705-06 (1963).

Thayer v. Thayer, 119 N.H. 871, 409 A.2d 1326 (1979); Wisutskie v. Malouin, 88 N.H. 242, 243, 186 A. 769 -70 (1936).

Symmes v. Symmes, 118 N.H. 488, 490, 387 A.2d 1181, 1182 (1978); Thayer v. Thayer, 119 N.H. 871, 409 A.2d 1326 (1979); Paine v. Paine, 119 N.H. 874, 409 A.2d 790 (1979).

2d Administrative Law § 758 (1962); cf. Thayer v. Thayer, 119 N.H. 871, 409 A.2d 1326 (1979).