HASELTON, P.J.
Husband appeals, and wife cross-appeals, from a judgment of dissolution of marriage. Husband raises a variety of assignments of error pertaining to the trial court's valuation of husband's 100 percent ownership in Northwest Stamping, Inc. (NSI), a closely held corporation. Wife's cross-appeal challenges the trial court's valuation of certain aircraft. On de novo review, ORS 19.415(3),
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