In business valuation, Advertising Campaigns and Programmes qualify as intangible assets which generate economic value to the owner. Intangible assets are a class of assets without physical form (like tangible assets, such as a building or equipment) but generate economic benefits. An Advertising Campaign is a planned system of activities developed to promote a product or service.  An Advertising Programme may contain several marketing campaigns. Business valuators estimate the fair market value of Advertising Campaigns and Programmes by applying techniques under the cost, market, and income methods, a situation made possible by the fact that advertising campaigns and programmes are identifiable, separable, and the associated economic benefits can be reliably measured.