noun
intangible asset
Legal and accounting term for non-physical assets such as intellectual property, goodwill, or software.
特許権は無体資産に分類される。
Patent rights are classified as intangible assets.
有形資産 refers to tangible assets (physical items), while 無体資産 refers to intangible assets.
Compound of 無体 (intangible, incorporeal) and 資産 (assets, property).