I have a friend who just got the final divorce decree. He has to pay 70% of his income to his ex, leaving him $1400 a month to survive on and raise his teenage daughter. I'm trying to give him some hope and thought of this. He has to pay her half of the value of his company. Is this an expense that he pays through the company (as it is afterall, a business expense) or is this going to have to be paid through his personal account. The company doesn't have a lot of extra per month, but certainly more than his personal account.