Tracing is the evidence-based process of following money or property through a series of transactions to prove whether it originated as separate property, community property, or a combination of both. Tracing is required when separate and community property have been commingled.

A successful trace establishes a clear chain from the original separate property through every transaction to its current form. Bank records, wire transfer records, account statements, deed records, and other financial documents form the documentary basis.

Tracing can be simple or extraordinarily complex depending on the number of transactions involved. In complex cases forensic accountants perform the tracing analysis and testify about their methodology and conclusions.