The Neutral Balance Sheet is used to compare Party A's Balance Sheet against Party B's Balance Sheet, allowing you to compare all Balance Sheet items (Assets, Liabilities, Superannuation, etc), valuations and/or proposals.
This makes it easy to review any items that are in disagreement, helping you work towards alignment or agreement between both parties.
This is especially handy for those using Mediators Matters, however, can also be used in Lawyer Matters, allowing a Lawyer or legal profession to compare their client's offers and proposals against the other side's.
For a quick introduction to using the Neutral Balance Sheet, see the following video: