Literary Works cover a wide range of published and unpublished works of art such as prose fiction, drama, and poetry. The list includes diaries, autobiography, memoirs, letters, and essays. Computer programmes and databases also qualify as literary works. Literary Works are intangible assets which present measurable economic benefits to the owner. Intangible assets are a class of assets without physical form (such as a building) which can generate significant value to owners through potential economic benefits. Owners of literary works use intellectual property rights to protect and appropriate exclusive rights to the economic benefits associated with their work. Business valuators apply techniques under the income, market and asset methods to estimate the fair market value of literary works, a situation made possible by the fact that literary works can be recognised, separated, and the associated economic benefits can be reliably measured.