An Airport Gate is one of the intangible assets of airline operators. An Airport Gate is principally the area where passengers board the aircraft and comprises a seating area, a counter, and an entry or exit doorway leading to the aircraft through a jet bridge or they may require that passengers board from the apron directly using mobile stairs or airstairs built into the aircraft itself. Some airports use remote gates which provide stairs for boarding and may require ground transportation to move passengers between the terminal and the aircraft. An Airport Gate qualifies as an intangible asset because it can be recognised, identified and its economic value accurately measured. Airport gates grant airline operators competitive advantage and incremental economic benefits to the owners. Business valuators estimate the fair market value of airport gates by applying techniques under the cost, market, and income methods.