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