Historical Documents are a generic term which encapsulates original documents that contain important historical information about a person, place, or event. Historical Documents may include deeds, laws, accounts of events (for example wars, disasters, celebrations, and manuscripts) which provide information and knowledge of historical interest. Historical Documents are intangible assets from which exclusive economic benefits can accrue to the owners. Intangible assets are a class of assets without physical form (such as a building) which offer economic benefits to the owners. To value the fair market value of historical documents, business valuation analysts apply techniques under the income, market and asset methods, a situation made possible by the fact that historical documents can be recognised, separated, and the associated economic benefits reliably measured.