commercial enterprise vs tangible

commercial enterprise is a noun but tangible is not a noun.

Word	Noun	Adjective	Verb	Adverb
commercial enterprise	Yes	No	No	No
tangible	No	Yes	No	No

commercial enterprise (noun)	tangible (noun)
the activity of providing goods and services involving financial and commercial and industrial aspects
an enterprise connected with commerce

commercial enterprise (adjective)	tangible (adjective)
	perceptible by the senses especially the sense of touch
	(of especially business assets) having physical substance and intrinsic monetary value
	capable of being perceived; especially capable of being handled or touched or felt
	capable of being treated as fact