Arizona law requires Courts in Dissolution of Marriage proceedings to equitably divide community and joint property. A.R.S. § 25-318(A). Furthermore, under Arizona law, “equitable” is synonymous with “equal” in most cases. For example, in Valladee v. Valladee, 149 Ariz. 304, 718 P.2d 206 (Ct. App. 1986), the Appellate Court found that the trial court abused its discretion when it directed a substantially unequal distribution of jointly held investment properties in order to reimburse husband for the expenditure of his separate funds in acquiring the properties. In another case, an offsetting award was not substantially equal, which was found to be an abuse of discretion. Lincoln v. Lincoln, 155 Ariz. 272, 746 P.2d 13 (Ct. App. 1987).