Intangible
From ACT Wiki
1. Assets.
Intangible assets have no physical or material existence.
Examples include patents, copyrights, know how and goodwill.
(Intangible assets are contrasted with tangible assets that are are perceptible by touch - and usually visible - for example, land, buildings and vehicles.)
2. Measurability.
Relatively difficult to understand, measure, or both.
Especially in relation to the expected benefits of implementing a proposal.