A more thorough explanation:

RES INCORPORALES

Res incorporales are intangible things that cannot be perceived by the senses. They are considered incorporeal things in civil law.

• Intellectual property, such as patents, trademarks, and copyrights
• Goodwill of a business
• Contracts and agreements

These examples illustrate the definition of res incorporales because they are all intangible assets that cannot be physically touched or seen. For example, a patent is a legal right to an invention, but it cannot be physically held or seen. Similarly, the goodwill of a business is the reputation and customer loyalty that the business has built up over time, but it cannot be touched or seen. Contracts and agreements are also considered res incorporales because they are legal documents that represent an agreement between parties, but they are not physical objects.