tangible

Having or possessing physical form. Capable of being touched and seen; perceptible to the touch; tactile; palpable; capable of being possessed or realized; readily apprehensible by the mind; real; substantial

@ tangible assets

Assets with physical existence (e.g., cash, real estate, equipment) and which are not held for resale. Although accounts receivable do not appear to have a physical existence, they are considered to be tangible assets on the balance sheet

@ tangible cost

A term used in connection with the costs associated with oil and gas drilling. Tangible costs include the materials and land in contrast to such costs as drilling or testing costs which are considered intangible costs

@ tangible evidence

Evidence which consists of something which can be seen or touched, e.g. gun in homicide trial. In contrast to testimonial evidence, tangible evidence is real evidence.

See evidence

+ tangible evidence

Physical evidence; evidence that can be seen or touched, e.g., documents, weapons. Testimonial evidence is evidence which can be heard, e.g., the statements made by anyone sitting in the witness box.

See demonstrative evidence.

@ tangible property

Property that has physical form and substance and is not intangible. That which may be felt or touched, and is necessarily corporeal, although it may be either real or personal (e.g. ring or watch). H.D. & J.K. Crosswell, Inc. v. Jones, D.C.S.C., 52 F.2d 880, 883

+ tangible property

All property which is touchable and has real existence (physical) whether it is real or personal.

Compare intangible property

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