Utah courts require each party to a divorce to complete a financial declaration and provide supporting documents to the other party. These are called Initial Disclosures. These documents provide transparency between sides and helps determine a person’s gross and net income; debts; assets; investments and retirement; bank accounts; and living expenses. Gross income is used to determine child support, while net income and living expenses help attorneys and the court determine whether alimony is appropriate. Full disclosure of the marital estate is vital to the divorce process.