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Only property acquired during the marriage can be considered when calculating the accrual. If there is no accrual system, then the spouses have their own estates which contain property and debts acquired prior to and during the marriage nothing is shared.
With or without accrual This means that all assets owned by each party before the marriage is solemnised remain the property of the individual. They do not become part of a joint marital estate. However, within this regime, there are still choices to be made.
Assets obtained before getting married can be excluded; Each spouse keeps his/her own assets and has their discretion on how to deal with their finances; Married couples are not liable for each other's debt.
Examples of expenses that are are commonly accrued include the following items: Interest on loans, for which no lender invoice has yet been received. Goods received and consumed or sold, for which no supplier invoice has yet been received. Services received, for which no supplier invoice has yet been received.
How to Calculate the Accrual (A Step-by-Step Guide) The accrual of a spouse's estate is calculated by determining the amount by which their estates' net value at the dissolution of the Marriage exceeds the net values at the commencement of the Marriage.