Often, the equitable distribution portion of a divorce is the most complicated, time consuming, contentious, and expensive part of the process. Married couples usually accumulate assets throughout the duration of the marriage; upon separation and divorce, each spouse is entitled to some share of those assets. Under North Carolina law, each spouse is generally entitled to half of the marital assets regardless of marital fault. By statute, however, there are numerous factors which may shift the percentages in one spouse's favor. The passage of time after separation - but before division - can often complicate the analysis because of disappearance or changes in the value of assets following the date of separation. It is important to consider these matters and take appropriate action early in the process, even before separation.