Dissipation of Assets

On Thursday, the Mississippi Supreme Court decided Burnham v. Burnham located here.  In this case, the Court reversed a finding by the chancellor that assets were dissipated when it was found that the proceeds of a sale were used to pay off marital debt.  To me, what this case indicates is that a dissipation actually requires a complete loss of funds as opposed to a mere sale.  As long as it can be traced as to where the funds went and there was some benefit to it, this is probably not dissipation.