In the field of business valuation, a Blueprint is classified as an intangible asset which has the potential to generate economic benefits to the owner. A Blueprint is a guide detailing the process to be followed for making something. This could be for manufacturing products, services, developments, etc. Blueprints qualify as an intangible asset because they are identifiable, separable and the associated potential can be accurately measured. Business valuators estimate the fair market value of blueprints by applying techniques under the market, asset and income valuation methods.