A Novel is a long composition of narrative fiction normally published as a book. Written in proses, novels take on several genres such as mysteries, romance, thrillers, science fiction, fantasy, and historical fiction. In business valuation analytics, a Novel qualifies as an intangible asset because it is recognisable and the associated economic benefits can be reliably measured. Intangible assets are a class of assets without physical form (such as a building) which can generate significant value to the owners. Owners of Novels use copyrights to protect and appropriate exclusive rights to the economic benefits associated with their work. in the determination of the fair market value of Novels, business valuation analysts apply techniques under the income, market and asset methods.