Again, either the parties can arrive at an amount that the business is worth and then decide who will take the business and how much will be paid to the other party. If the parties can not make this decision then the court will make this decision based on a report from a forensic accountant after looking at all the books.. and records of the business. The court may also take into account any separate property that was used to start the business or to keep it going. The infusion of separate property into a business will make the analysis more complicated but it is not impossible to make a decision with this added wrinkle.