As a real estate or a car, every luminous sign has a value that can be measured. But how this estimate is conducted? There are three main approaches: Substitution Cost: this method identify the value of a bright display for the visual communication with the cost of any other form of publicity (newspapers, radio or television) needed to replace it. Market Value: generally speaking, the market identify a premium to the building with the best visibility. External advertising structures as fixed or buses billboards have a recognized sell/buy and rental market. This approach takes into account the market value of a sign depending on the surface dimensions, the visibility, the exposition to the target customers etc. Revenues and Capitalization: this method is utilized to determine the actual value of the future financial results generated by a good in the remaining useful life. In this case are calculated the revenues generated by clients that stop by the commercial activity only because attracted by the sign.