Health Maintenance Organisation (HMO) refers to a health insurance arrangement where coverage is provided through a network of doctors and other healthcare providers under contract to the HMO. The HMO Enrollment List is a list which provides detailed information on members who have enrolled in an HMO and have paid premiums. HMO Enrollment List qualifies as an intangible asset because it can be recognised, separated and the associated economic benefits reliably measured. Intangible assets are a class of assets without physical form (such as a building) yet can generate significant value to the owners. To value the fair market value of an HMO Enrollment List, business valuators apply techniques under the income, market and asset methods.