Engineering Drawings represent a set of drawings which contain detailed specifications and dimensions of a development project, device or product to guide the development or construction process. This simplifies understanding and interpretation of the development, project, device or product under consideration. Engineering Drawings fall under the category of drawings referred to as Technical Drawings. In business valuation analysis, an engineering drawing qualifies as an intangible asset because it is recognisable and the associated potential benefit can be accurately measured. Intangible assets are a class of assets without physical form (such as a building) which generate economic benefits to the owners. Business valuators estimate the fair market value of Engineering Drawings by applying techniques under the market, asset and income valuation methods. Engineering Drawings are sometimes referred to as blueprints, manufacturing blueprints, manufacturing prints, dimensional prints, or mechanical drawings.