olemus
piiritletav vara, mis on mitterahaline,
on aja ja tööpanustega loodud ning
pole vahetult tajutav ega füüsiliselt mõõdetav

Wiktionary:
(business, accounting) any valuable property of a business that is not a physical by nature, including intellectual property, customer lists, and goodwill. Intangible assets may or may not be shown on the balance sheet

ISO 10668:
identifiable non-financial asset with no physical substance

näiteid
- intellektuaalomand
- maine
- oskusteave
- ärisaladus

ülevaateid
https://en.wikipedia.org/wiki/Intangible_asset

https://www.accountingtools.com/articles/what-are-examples-of-intangible-assets.html

https://corporatefinanceinstitute.com/resources/knowledge/accounting/intangible-assets/

vt ka
https://en.wikipedia.org/wiki/Intangibles