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202405035 The parties disagree as to the valuation of personal property accumulated during the marriage. The Defendant placed substantially higher valuations on the property and the Plaintiff proposes that the Court utilize an option system awarding the property to the person who places the highest value upon it. The Court declines to adopt such an approach. Upon review of the joint Property Statement, the Plaintiffs values appear more realistic as used item values and adopted unless otherwise noted. The Plaintiff is awarded the real estate located at 115 West 23`d Street, Grand Island, Hall County, Nebraska, subject to the mortgage thereon. Each party is to receive the personal property in their possession and one gaming system (the value calculation uses the Defendant's opinion as to the game systems were used). The Plaintiff is awarded as her premarital and inherited property. The Defendant is awarded as his premarital and inherited property the following items: bed frame, mattress, antique dresser, armoire and desk. The Plaintiff is awarded the Volvo automobile and the Defendant is awarded the two Jeeps subject to the debt thereon of $6,229.10. B. CHECKING OR RETIREMENT ACCOUNTS The parties are awarded the checking accounts currently in their possession. The Plaintiff is awarded her Ameritus retirement account. The Defendant is awarded his John Hancock retirement account. The Court finds that the Defendant's other retirement accounts were rolled into his current account although some amounts were withdrawn from those previous accounts. 8'Page Page of �p2