A Play is a literary work of drama or theatre consisting of dialogue and engagement between the characters. Plays are normally delivered through theatrical performances which involve narration of the story through dialogues among the characters. In business valuation analysis, Plays qualify as intangible assets from which exclusive economic benefits accrue to the playwriter. Intangible assets are a class of assets without physical form which can generate significant value to owners through the use of intellectual property rights. Business valuators apply techniques under the income, market and asset methods to estimate the fair market value of plays, a situation made possible by the fact that plays can be recognised, separated, and the associated economic benefits can be reliably measured.