intangible

assets that are saleable though not material or physical

(of especially business assets) not having physical substance or intrinsic productive value; "intangible assets such as good will"

incapable of being perceived by the senses especially the sense of touch; "the intangible constituent of energy"- James Jeans

hard to pin down or identify; "an intangible feeling of impending disaster"

lacking substance or reality; incapable of being touched or seen; "that intangible thing--the soul"