Symbols, which are representations used by business entities to depict their identity, product, service, function, or process, are among the class of intangible assets from which value could be realised. Such symbols exclusively differentiate the identity of the business entity, its products or services from others. Symbols are classified as intangible assets which can generate measurable value through their potential to provide a competitive advantage or product differentiation. Intangible assets are a class of assets without physical form (such as a building) which can generate economic benefits to the owners. To qualify to be valued as an intangible asset, a symbol should be identifiable and separable. Symbols fall under marketing-related intangible assets. Business valuators estimate the fair market value of symbols by applying cost, market, and income methods.