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intangible

adjective

(of especially business assets) not having physical substance or intrinsic productive value; "intangible assets such as good will"
Antonyms: tangible
incapable of being perceived by the senses especially the sense of touch; "the intangible constituent of energy"- James Jeans
Synonyms: impalpable Antonyms: tangible
hard to pin down or identify; "an intangible feeling of impending disaster"
Similar: unidentifiable
lacking substance or reality; incapable of being touched or seen; "that intangible thing--the soul"
Synonyms: nonphysical Similar: immaterial, nonmaterial

noun

assets that are saleable though not material or physical
Synonyms: intangible asset