Any assets acquired by a married couple during the marriage and prior to the divorce filing will likely be counted as marital assets. These include real estate, retirement accounts, stocks, bonds, businesses, vehicles, jewelry and much more. Some assets may require a professional appraisal to determine current value before the parties can proceed with division. The sums in the spouses' checking and savings accounts are subject to division as well. Debts also comprise part of the marital estate, and loans incurred during a marriage often obligate both spouses to repay them.