Motion Pictures or Cinematographic Works cover a wide range of entertainment outputs delivered through a theatrical exhibition, or television broadcasting such as a film, drama, documentaries, etc. In business valuation analysis, Motion Pictures or Cinematographic Works qualify as intangible assets because they are recognizable and the potential value can be accurately measured. Intangible assets are a class of assets without physical form (such as a building) which generate economic benefits to the owners. To estimate the fair market value of Motion Pictures or Cinematographic Works, business valuation analysts apply techniques under the market, asset and income valuation methods. Owners of Motion Pictures or Cinematographic Works appropriate exclusive rights over the economic benefits associated with their work through intellectual property rights registration.