I think it's hard to design standards around this since it can be pretty variable depending on your system.
For example, if you have a very write-heavy table, that can't afford to be locked for too long, and it's only read from on a quarterly basis by a report that's also fairly heavy. There may be an appropriate index on that table to improve the efficiency of the report such that it minimizes locking on the table while reading from it. That index may only have four seeks on it per year, while also having a lot of updates, but still is worth the performance gain for when that quarterly report runs compared to the overhead of maintaining that index on write.
Erik makes a good point in the comments, that in some cases, my above example is better served by only retaining the index for the duration of the execution of the quarterly report. I.e. to create the index just prior to the report being ran, and then dropping it after the report finishes, such that the index doesn't exist for the majority of the unused time throughout the year, resulting in improved write performance on the table. This is a great solution to my above example for use cases where the resources and time allocation is tolerable to the business each time that quarterly report is ran.
But there may also still be cases where such resources and time allocation breaks the threshold of tolerability (e.g. on a large table that requires a lot of resources to create an index for). Then the tradeoff to incur a smaller performance hit on each write to the table, by only creating the index on it once and leaving it permanently, might be more favorable of a solution.