Intangible
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1. Assets.
Intangible assets have no physical or material existence.
Examples include patents, copyrights, knowhow 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.
