Artistic-Related Intangible Assets comprise assets such as plays and operas, books and magazines, and musical works. The benefits associated with these intangible assets accrue to the owner. In business valuation analysis, Artistic-Related Intangible Assets qualify as intangible assets which can generate measurable economic benefits to the owner. As intangible assets without physical form (such as a building), Artistic-Related Intangible Assets can be recognised, separated, and the associated economic benefits can be reliably measured. Through Intellectual property rights, owners of Artistic-Related Intangible Assets appropriate exclusive rights over the economic benefits associated with such assets. Business valuation analysts apply analytical techniques under the income, market and asset methods to estimate the fair market value of Artistic-Related Intangible Assets. Because of the difficulties in observing markets and comparable transactions for intangible assets, income-based techniques dominate the methods business valuators apply in the valuation of artistic-related intangible assets.