In California, can income be imputed to custodial AND non-custodial parents alike in making child support determinations?

I am a California attorney with a decent background in Family Law and would like to know if income can be inputed to custodial and non-custodial parents in making child support determinations. My ex, who is the custodial parent for child support purposes, was recently laid off from her job at a corporate law firm and is thinking of taking a much lower paying job that affords her more personal time. I know that if I, as the non-custodial parent, were to do that, that my actual earning potential can be imputed to me and I wanted to confirm that the same standard applies to custodial parents. Thank you.