The law of equitable distribution allocates property, in a divorce proceeding, on the principle that marriage is a partnership or a shared endeavor. Under "equitable distribution" principles, property is divided "equitably," though not necessarily equally. Although a court has wide discretion in determining what is equitable and does so based upon the facts of each case, the ultimate result of equitable distribution is that divorce cases have become increasingly more complex and expensive to litigate. It is no longer enough for judges and lawyers to know the law of divorce; they must also have a grasp of financial issues, including sophisticated appraisal and accounting techniques. They must also be familiar with the role of experts in ascertaining the "value" of the marital estate to be distributed.