intangible
adjective
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lacking substance or realitynonphysicalinsubstantiality
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hard to pin down or identify“an intangible feeling of impending disaster”
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incapable of being perceived by the senses especially the sense of touch“the intangible constituent of energy- James Jeans”impalpable
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(of especially business assets) not having physical substance or intrinsic productive value“intangible assets such as good will”
noun
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assets that are saleable though not material or physicalintangible asset