Generally, goods and services delivered under the table are less expensive. When someone quotes two prices -- one in cash and the other by check -- it is a good bet that the work is being done "under the table."

As it applies to divorce, "under the table" transactions by the owner of a business are very often used in conjunction with secretion of assets. This transactions, which may at the least involve income tax evasion, are used to minimize assets subject to distribution in a divorce. An investigation by a forensic accountant sometimes can disclose such maneuvers.

See also Secretion of Assets.