USA Questions on valuating a business for divorce

[goldtoes68]

I have a few questions on valuating my ex's personal training business that will help me make a decision on how to proceed with the divorce.

1. How do you value a personal training businesses website? Is it by the value of the number of leads generated or by how much it cost to build or both?
2. How do I assign a value for intangible assets such as customer list and her having a below market lease?
3. Which of these deducted expenses would not count towards the business valuation?

• cell phone (that's also used for personal)
• vehicle (that's also used for personal)
• accounting and legal fees
• bank charges
• gifts
• postage
• printing
• advertising
• business insurance
• office expenses
• income taxes
• licenses
• meals
• travel
• clothing worn to work in that isn't a uniform