intangible asset

from Wiktionary, Creative Commons Attribution/Share-Alike License.

• noun accounting Intangible personal property, acquired for money, that does not have a face value or a ready market.
• noun business Any valuable property of a business that is not does not appear on the balance sheet, including intellectual property, customer lists, and goodwill.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun assets that are saleable though not material or physical