During a New Jersey divorce, debt is valued according to the factors that are considered in equitable distribution. The court will consider: Whether the debt was acquired before or during the marriage Length of the marriage If the debt was “marital” in nature, i.e., if it went toward joint expenses Whether the debt was incurred as a one-time instance or was a historical trend of the marriage to fund the lifestyle with debt However, the factors that tend to be particularly important in valuing debt are when it was accrued, how it was managed during the marriage, and if it benefited both people in the marriage.