Customer-Related Intangible Assets include customer list and customer contracts. These can generate significant value to complement the value an enterprise generates from its tangible assets. In business valuation analysis, customer-related intangible assets qualify as intangible assets because they can be recognised, separated from tangible assets and its associated economic value can be reliably estimated. Business valuators estimate the fair market value of customer- related intangible assets such as customer list, subscription list, customer relationships, and customer contracts by applying techniques under the cost, market, and income methods. 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 customer-related intangible assets.