The only time a judge refuses an agreement is because the court finds that the agreement constitutes fraud, was not signed voluntarily, that the debt and property of the parties are not equitably divided, or that the provisions relating to children are not in the best interests of the children. If you make a list of your assets, you will discover that there are two main types of real estate. These are tangible and immaterial. As the name suggests, a tangible object is something you can feel like the marital home, your vehicle, and cash. Intangible assets are those that have value, but they are not a physical object that you can touch. Intellectual property is a good example of intangible assets. It`s something that has great value, but it`s not something you can physically record with your hands.