If the matter is litigated, the parties can agree to use an Appraiser to value the business. If you cannot agree on an Appraiser, you will both hire your own Appraiser. Expect to pay a retainer fee of $5,000.00 to each Appraiser. The business will be valued in terms of Fair Market Value and also the income that it provides to you. All extra perks, such as cars, meals and otherwise will be added back as income. Good luck.