immateriaali

Immateriaali is a Finnish term that means immaterial or intangible. It describes things without physical substance, such as ideas, knowledge, emotions, rights, or other non-physical phenomena. The word is commonly used in philosophy, law, economics, and everyday language to contrast with material objects.

In economics and accounting, immateriaali often appears as immateriaalinen omaisuus or immateriaalioikeudet, referring to intangible assets. These include goodwill, patents, trademarks, copyrights, software, licenses, and brand value. Such assets are typically recognized on financial statements when they are identifiable, controllable, and capable of generating future economic benefits. They are usually amortized over their useful lives and may undergo impairment testing to reflect their current value.

In law and intellectual property contexts, immateriaalioikeudet (immaterial rights) protect non-physical creations and concepts, such as inventions, designs, literary and artistic works, and brands. This legal framework helps creators and firms maintain exclusive control over their intangible outputs.

Philosophically, immaterialism or immaterial concepts refer to positions that emphasize non-physical reality, such as mind or consciousness as fundamentally distinct from matter. In contrast to material objects, immaterial ideas and values often underpin economic activity, culture, and innovation.

Common examples of immaterial value include software, customer relationships, brand equity, and exclusive licenses. The concept of immateriaali thus encompasses a broad range of non-physical entities that contribute to knowledge, culture, and economic performance. See also intangible asset, intellectual property, immaterial rights, and immaterialism.