Each lot will, probably, contain values of assets and liabilities identical to the other lot. If he divides the lots unevenly he runs the risk of his partner choosing the better lot and leaving him with the lesser one. Life is not that simple when it comes to dividing a stream of income or of profits. It is difficult to disentangle what money is paid to a shareholder against a real contribution and what money is a camouflaged dividend. The latter question is particularly acute when the shareholder is not a full time employee of the firm but allocates only a portion of his time and resources to it.
Solutions do exist, however.
This is a prerequisite. Without such clarity, it would be close to impossible to quantify the respective contributions of the shareholders. Following this detailed analysis, a pecuniary assessment of the contribution should be made. This is a tricky part. One way is to publish a public tender for the shareholder s job, based on the aforementioned job description.