How to account for a business owned by your spouse in a divorce

Business ownership in Oregon during a divorce is a very complex issue. It's complex because there's multiple ways to evaluate the business. You can evaluate it as a cash item, or you take that cash item and one person might buy the other person out of that business. Or you could leave the business intact and use the income from the business in order to fund safe spousal support. If that's an issue in your case.