/θɪŋ ɪnˈkɔːrpiəriəl/ – Pharse
Definition: sự vật phi vật thể, tài sản hàm chứa trong các quyền.
A more thorough explanation: An incorporeal thing refers to intangible property or rights that do not have a physical existence, such as intellectual property rights, patents, copyrights, trademarks, and other similar assets that are not physical in nature.
Example: The intellectual property rights associated with the software are considered incorporeal assets of the company.