| incapable of being perceived by the senses especially the sense of touch | perceptible by the senses especially the sense of touch |
| (of especially business assets) not having physical substance or intrinsic productive value | (of especially business assets) having physical substance and intrinsic monetary value |
| lacking substance or reality; incapable of being touched or seen | capable of being perceived; especially capable of being handled or touched or felt |
| hard to pin down or identify | capable of being treated as fact |