Van Camp accounting is one of the two methods California community property

Community property

Community property is a marital property regime that originated in civil law jurisdictions and is now also found in some common law jurisdictions...

 law uses to deal with community funds and/or labor is used to enhance the value of separate property.

To calculate, courts will value the manager's services at a market rate and subtract community expenses from that amount. The result is considered community property. The effect of this is that the net income earned by the owner of the separate property results in the manner in which income is treated under California law

California law

California law consists of several levels, including constitutional, statutory, and regulatory law, as well as case law.-Constitutional law:...

, which is community property. This method is preferred when the character of the business is the reason for its income. In the case where the management is the main cause for growth and production, Pereira accounting

Pereira accounting

Pereira accounting is one of the two manners in California community property law that explains how to deal with community funds and/or labor is used to enhance the value of separate property. To calculate, courts will add the original principal amount of the business which is separate property to...

should be used.