In a property settlement, the Court will adopt a four-step approach to determine what adjustment of property is appropriate in a particular matter. In the first step, the Court must identify and value the property, assets, financial resources and liabilities. That is, the Court identifies and values all the property of the marriage, less the debts of the marriage. All property, assets and debts are included in this marital asset pool which is available for distribution. It does not matter whose name the asset or debt is in or how the asset or debt was acquired.