In South Africa the marital regimes of marriages are governed by the Marital Property Act 88 of 1984.

Marriages entered into on the following 3 models:

- In Community of Property
- Out of Community of Property without the Accrual System
- Out of Community of Property with the Accrual System.

The marital regime entered into at the time of the marriage will determine how the property or estates of the parties are divided.
In the event of divorce and separation the assets or the estates of the partners have to be divided. This calculation
and practical exercise can be quite problematic and often leads to lengthy litigation.
The following detailed List of Assets is a step by step guide to deal with specifically the calculation of accrual in the event of marriages out of community of property with the accrual system.


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