 እንዲሁም ዓይነቱ ተለይቶ ሊታወቅ የሚችል ነገር (fungible goods) እና ዓይነቱ ተለይቶ ሊታወቅ የማይችል (non-fungible goods) በሚል ሁኔታም ይገለፃሉ።
Intangible assets (also known as intangible properties, invisible assets, etc.) are defined as assets that are not of a physical nature.