They’re valued at a certain place and time. That which is determined by the trier effect. Usually it is at the date of filing of the dissolution proceeding. We can also view if there’s been a long separation prior to filing. We can use the date of separation as the date of valuation. Likewise, the judge can also use the date of the final hearing, or any other date in between.
It is not uncommon for the different dates to be placed upon different types of assets.