immateriale
immaterial, intangible
adjective eem-mah-teh-RYAH-leh Less Common
Also means
non-physical, incorporeal
Usage Note
Immateriale is used in both philosophical contexts (the immaterial soul) and legal/economic ones (beni immateriali = 'intangible assets', e.g. patents, trademarks). In accounting, attività immateriali are intangible assets on a balance sheet. It is the opposite of materiale ('material/tangible') and should not be confused with English 'immaterial' meaning 'irrelevant' — for that sense, Italian uses irrilevante.
Examples
"I diritti d'autore sono beni immateriali."
Natural Translation
Copyrights are intangible assets.
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