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And then there are the more intangible items for virtual distribution.
If Questers has an outstanding product, their brochure should communicate both the tangible and intangible items.
Tangibility then constitutes a rebuttable presumption that intangible items are services while tangible items constitute goods.
The site prohibits the sale of "intangible items, or things that buyers can't confirm that they've received".
It is distinguished from invisible trade, which involves the export and import of physically intangible items such as services.
Excluding reorganization charges and the amortization and write-down of intangible items, the loss would have been $206.3 million, or 61 cents a share, 3Com said.
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Despite the considerable attention given to online music, he said, many consumers are hesitant to purchase an intangible item like a song over the Internet.
In this article, we argue that the value-relevance of financial statements would be further improved if previously expensed costs are partly reversed and capitalized if, at a later period, the intangible item in question meets the asset recognition criteria.
My ideal Christmas list simply consists of one intangible item that certainly cannot fit in Santa's bag: future employment.
The idea was taking cue from an intangible item like music, giving shape light and colour to music and its performers.
It also classified 459 Natural Monuments, 134 Intangible Cultural Heritage items, 1062 Folklore Cultural Heritage properties and 549 Cultural Heritage of Early Modern Times.
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