Jacqueline Newman pulls out a spreadsheet when superrich couples come to her for divorce representation. The attorney at Berkman Bottger Newman & Schein maps out exactly what her clients' solo lives will cost—including plastic surgery budgets and every other expense imaginable.

For America's wealthiest spouses, divorce operates like a high-stakes corporate liquidation. In Manhattan, couples often don't realize their annual spending exceeds $1 million a year until they begin the process of splitting up, Newman said.

Her clients typically possess assets exceeding $20 million, forcing them to confront whether they can sustain their pre-divorce lifestyles. The proceedings offer a rare window into how extreme wealth shapes both marriage and its unraveling.

The legal process forces a brutal accounting that many ultrawealthy couples avoid while together—exposing spending patterns and lifestyle costs that can surprise even those accustomed to affluence.