A Manuscript is a book written in an original form which is normally submitted to a publisher for publishing. It also refers to a handwritten book, play or other creative work. When undertaking a business valuation, a manuscript is classified as an intangible asset which can generate economic benefits to the owner. Intangible assets are a class of assets without physical form which hold value to owners through potential economic benefits. Authors of Manuscript may use intellectual property rights to protect and appropriate exclusive rights to the economic benefits associated with their work. To estimate the fair market value of a Manuscript, Business Valuators apply techniques under income, market and asset methods, a situation made possible by the fact that a manuscript can be recognised and the associated economic benefits can be reliably measured.