All assets and liabilities acquired during marriage comprise the marital asset.  These include the marital home and furnishings, as well as vehicles and other tangible items.  Intangible assets such as retirement accounts, 401(k)s, and investment accounts are also part of the estate, at least that portion acquired from date of marriage to date of separation, plus or minus increases/decreases on same until date of distribution.  The more information you can gather about your assets and their values, the better prepared you will be when it comes time to distribute them.