Paintings are made up of the expression of ideas and emotions in a two-dimensional visual language. Artists create unique paintings and visual images by combining a wide variety of mediums and forms, together with the expertise of the artists which are different from the works of other artists. In business valuation analytics, a painting qualifies as an intangible asset without physical form (such as a building) yet can generate significant economic value to the owner. Business valuators apply techniques from the income, market and asset valuation methods to estimate the fair market value of paintings. This is possible because paintings can be recognised, separated, and the associated economic benefits can be reliably measured. Through intellectual property rights, owners of paintings appropriate exclusive rights to the economic benefits associated with their work.