When a couple decides to separate, they most likely have assets that will have to be redistributed. At times, this is done between the divorcing parties, but if an agreement cannot be made, a court judge will assist in dividing assets. These include things such as bank accounts, stocks, mutual funds, homes, and businesses. Of course, debt is considered an asset, and may be distributed in a divorce. To determine the value of an asset, you may want to request an appraisal by an accountant. This is especially true of larger assets with varying value, such as boats, RVs, homes, and vehicles.