A Distribution Network is an intermediate system which comprises of storage facilities and transportation networks organised to promote the efficient movement of goods from manufacturers and suppliers to customers. A well-organised distribution network is important for an optimised supply chain for goods and products. In business valuation, a distribution network qualifies as an intangible asset because it is identifiable and the associated potential economic benefits can be accurately measured. 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 distribution network, 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.