After two people decide they no longer wish to be married, one of the key points of contention often becomes division of assets. Indiana, as in most states, seeks equitable distribution, or a distribution that is fair given the circumstances.
But this is often a more complex process than it seems. Some assets can't be simply cut down the middle, 50-50. In order for the distribution to be fair, marital assets must first be identified and then valuated.
For some elements, this can be straightforward. For example, the amount of money in a bank account can be clearly valuated. A retirement account or real property might be a bit more complicated, but will still generally come out to a fairly easily calculable figure. A business, however, is different. In order to properly evaluate a business, one must often analyze the history of the business, the company's tangible assets, the earning capacity, the fair market value, good will and any other intangible value.