A Poem is a literary piece comprising the arrangement of words which uses metaphor, symbols and ambiguities. Poems express the emotions or thoughts of the writer. In business valuation analysis, Poems qualify as intangible assets from which exclusive economic benefits can accrue to the poet or the owner. Intangible assets are a class of assets without physical form (such as a building) which can generate immense value through the use of intellectual property rights which guarantee the owner exclusive rights to the economic benefits. To determine the fair market value of poems, business valuators apply analytical techniques under the income, market and asset methods, a situation made possible by the fact that poems can be recognised, separated, and the associated economic benefits can be reliably measured.