A Publication refers to printed materials such as books and magazines printed in hard copies or e-copies with exclusive content. Authors of publications protect themselves with copyrights which grant them exclusive rights over the potential economic benefits associated with their work. The use of copyrights prevents others from replicating the work of authors. When undertaking business valuation, a publication protected by copyright qualifies as an intangible asset because it is recognisable and the associated economic benefits measurable. Intangible assets are a class of assets without physical form but provide intrinsic value to the owners through potential economic benefits. To estimate the fair market value of an intangible asset such as a publication, business valuators apply techniques under income, market and asset methods.