: something intangible: such as                                      
                
                    
        a
    
          
                                          
              
          
                                                      : an asset (such as goodwill) that is not corporeal                                      
                
                    
        b
    
          
                                          
              
          
                                                      : an abstract quality or attribute                                      
                
                    
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  Merriam-Webster unabridged




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