When people become involved in a California high asset divorce, many of these cases involve a business ownership interest and how it should be valued when it comes time to dissolve the marital estate under California’s community property rules.  These business valuations can be extremely complicated, and there are several generally accepted methods that can be used to derive a value for the business at issue so that a specific amount can be applied to the estate before properly division.  A recent case involved a controversy and an appeal regarding the appropriate business valuation method to use.