Ask HN: What is the process you used to split the company among cofounders?

I wanted to get some take on how to split a company. Any advice on that would be very helpful. I have a few questions -

1. At what point do we take it up as a conversation? 2. I heard that having an equal split is not practical because one has to take a decision in case of a tie. 3. What goes into such a decision? Contribution, background, network? I have no idea so wanted to pick brains here.

Bottom line is I don’t want to make it a bad experience with my founding partner at the same time wanted to make sure I am doing the right thing.