A more thorough explanation:

Incorporeal ownership refers to the ownership of a right that is intangible in nature. It is not ownership of a physical object, but rather ownership of a right related to something.

• Ownership of a right of way on a piece of land
• Ownership of a trademark
• Ownership of a copyright
• Ownership of a patent

These examples illustrate incorporeal ownership because they are all rights that are intangible and not physical objects. For example, owning a right of way on a piece of land means that you have the right to use a specific path or route on that land, but you do not physically own the land itself. Similarly, owning a trademark, copyright, or patent means that you have the exclusive right to use or profit from a particular idea or creation, but you do not physically own the idea or creation itself.