In Hamblen v. Hamblen, 203 Ariz. 342, 54 P.3d 371 (Ariz. Ct. App. 2002), the Court of Appeals of Arizona found that an adoption subsidy is for the benefit of the child and should be considered as income attributed to the child, not as a credit against child support. The Court stated the following: The subsidy is but an addition to a parent's obligation of financial support. If this subsidy were credited against the parent's child-support obligation it would in effect, eliminate the supplementary effect of the subsidy. And, once the supplementary effect of the subsidy is taken, the effect of its incentive is undermined, leaving the custodial parent of the subsidized child with reduced if any support and greater difficulty in meeting the child's particular needs. (Id. at 375.)