The capital assets of a business are often a large part of the total value of the business. Certain businesses have more capital asset value than others; for example, a real estate agent may have a few computers, desks, a copy machine, but a doctor will have expensive medical equipment as well. In larger businesses, the capital assets have much greater value and can often be an outlet to for a divorcing spouse to hide or dissipate marital assets. For example, a spouse who is contemplating divorce, may invest marital funds in a business to be used to purchase a tangible asset, like a new truck.
Compare Goodwill.