"Intangible things" refer to objects or ideas that cannot be touched or physically experienced. They are abstract or nonmaterial, such as emotions, thoughts, or concepts that are not tangible or visible. Full definition
The compensation includes costs of medical care, car repair as well as more intangible things like pain and suffering. (hepworthholzer.com)
Then there are more intangible things such as your metabolic rate, personality, susceptibility to Alzheimer's disease, and trillions of others. (newscientist.com)
We determine that the CEO isn't taking wild risks that could run the company into the ground, and we estimate the value of the company based on measurable things like its physical assets, as well as intangible things like its reputation. (inc.com)