Well ? marriage is an investment and like any investment, it requires long-term financial outlays as we are talking about fixed assets. If you hold fixed assets, then in compliance with accounting standards you have to test them for impairment any time an impairment premise occurs. With respect to financial fixed assets, a premise of technological use does not apply but legal changes do. With equal rights for both genders and common-law relationships, the one who tests assets may become the object of the tests.