Manufacturing Blueprints comprise drawings and designs developed to guide the production and building of a product. Such blueprints provide a designed process, specifications, standards, etc which, when followed, will lead to the development, building or production of a device or product. Manufacturing Blueprints fall under the broad range of drawings referred to as Engineering Drawings. In the field of business valuation, Manufacturing Blueprint is classified as an intangible asset which has the potential to generate economic benefits to the owner. Blueprints qualify as an intangible asset because they are recognisable and the associated potential can be accurately measured. To estimate the fair market value of manufacturing blueprints, business valuation analysts apply techniques under the market, asset and income valuation methods.