Within a divorce action, the Court is to distribute the parties' marital assets and liabilities. Florida Statute Section 61.075 governs equitable distribution. The statute provides that the Court must begin with the premise that the distribution should be equal, unless there is a justification for an unequal distribution. There are several factors enumerated in the statute which the Court shall consider in making an unequal distribution. A parties' non-marital assets and liabilities are excluded from equitable distribution.