Original Musical Compositions entail the creation of music from vocal, instrumental or from a combination, structured to entertain. Musical pieces take on several genres. In business valuation analysis, Musical Compositions qualify as intangible assets which can generate measurable economic benefits to the owner. As intangible assets without physical form (such as a building), musical compositions can be recognised, separated, and the associated economic benefits can be reliably measured. Through Intellectual property rights, composers appropriate exclusive rights over the economic benefits associated with musical pieces. Business valuators apply analytical techniques under the income, market and asset methods to estimate the fair market value of musical compositions.