USA Questions on valuating a business for divorce


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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
 
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