The use of marital funds or property for non-marital purposes at a time when the marriage is irretrievably broken down. An example of this would be one spouse spending a lot of marital funds on gifts for a boyfriend or girlfriend while still married or, knowing the marriage was on the rocks, taking money out of the bank and blowing it. When the marriage is breaking down and one spouse uses an asset he or she has to account for what they did with specificity. Statements “I spent it on living expenses” are not good enough. If you can't account for it it is charged to your share of the marital assets. So grabbing all of the money and giving it to your brother or selling a car to a friend for next to nothing is only going to make money for the lawyers - although sometimes it costs more to chase and prove the dissipation than it is worth.
The wasteful use of an asset for an illegal or inequitable purpose, such as a spouseâ€™s use of marital property for personal benefit when a divorce is imminent. It is intended to deprive the other spouse of the use and enjoyment of the asset.
In physics, dissipation embodies the concept of a dynamical system where important mechanical modes, such as waves or oscillations, lose energy over time, typically due to the action of friction or turbulence. The lost energy is converted into heat, raising the temperature of the system. Such systems are called dissipative systems.