A Database comprises a collection of electronic or data files used to store and organise digital data in formats which can be accessed by users or computer programs. In business valuation, a database qualifies as an intangible asset because it can be recognised and the associated potential economic benefits accurately measured separately from tangible assets. Intangible assets are a class of assets without physical form (such as a building) yet can generate economic benefits to the owners. To estimate the fair market value of a computer database, business valuators apply techniques under the market, asset and income valuation methods. Databases are normally organised to facilitate the storage, retrieval and modification of the stored information.