An Artistic Work is the creation of an authentic and aesthetic expression representing a real or imaginary form of graphic expression. In business valuation, Artistic Work qualifies as an intangible asset because it is identifiable, separable and the potential value can be accurately measured. Intangible assets are a class of assets without physical form (such as a building) which generate economic benefits to the owners. To estimate the fair market value of an artistic work, business valuation analysts apply techniques under the market, asset and income valuation methods. Owners of artistic work use intellectual property rights to exclusively appropriate all the economic benefits associated with ownership of the piece of art work.