If a spouse is an owner of a business established or acquired during the marriage, the business is marital property subject to equitable division. An initial measure of value can be determined from the business’s own tax returns. However, gross receipts, deductions, depreciation, compensation of officers and employees can all vary significantly leaving a true value of the business undeterminable from the taxes alone. There is much interpretation in the use of funds and deductions in a business, and how those uses can effect child support and maintenance. To get a true value of a business it may need a professional business valuation. The value of a business is different than its ability to generate income. Its value creates property settlement issues in a divorce, while its income is more of a child support and maintenance matter.