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Pursuant to § 61.075(6)(a)(1)(b), Fla. Stat., the trial court erred by excluding the value of the real property owned by the husband’s business from its valuation of the company. It was undisputed that the value of the real property had decreased significantly due to the construction of a huge overpass directly in front of the sales location. The error resulted in the trial court overstating the value of the business on the date of filing by almost $1 million. It was error for the trial court to treat the business’s entire retained earnings account balance as if it were cash and order its distribution. Because the marital liability was incurred to pay the parties’ living expenses during the dissolution proceedings, it was error to charge the husband with the entire amount of the liability. The lower court’s ruling was affirmed in part, reversed in part, and remanded.