[1] To calculate, courts will value the manager's services at a market rate and subtract community expenses from that amount.
In the case where the management is the main cause for growth and production, Pereira accounting should be used.
In that case, the community property is awarded what that spouse might have been paid as an employee for similar work.
[3] If capital (rather than spousal or community labor) is the chief factor contributing to a large gain in the value of the business and if labor by the spouse not holding title to the business was compensated fairly during the marriage, the Van Camp method will allocate most of the appreciation in value to the titleholder as separate property.
[4] Van Camp accounting can be applied when the increased value is due to the unique nature of the SP (Separate Property) asset, such as market timing, a world class management team, or a large number of contributing employees.