matérielles

Matérielles is the feminine plural form of the French adjective matériel. It is used to describe feminine nouns in a way that aligns with gender and number, and it appears in contexts where the discussion concerns tangible, physical resources or equipment that are feminine in form.

In practice, matériel as a base term denotes equipment, tools, or physical goods used for a purpose. As an adjective, it agrees with the noun it modifies: for example, ressources matérielles (tangible resources), conditions matérielles (physical conditions), or dépenses matérielles (material expenditures). The masculine counterpart is matériel and the masculine plural is matériels, which can also appear as a noun meaning the equipment or hardware of a project or operation.

Matérielles commonly appear in formal or technical registers, such as economics, accounting, sociology, and education, where distinctions are made between material (tangible) and immaterial (intangible) assets. In accounting and asset management, one often sees the dichotomy biens matériels versus biens immatériels, highlighting how language marks the difference between physical and non-physical assets.

Etymologically, matériel derives from Latin materialis, through Old French, retaining a sense tied to physical matter and instruments. The feminine plural form matérielles reflects standard French gender and number agreement rules and is predominantly found in phrases where the modified noun is feminine and plural.

See also: matériel, immatériel, biens matériels et immatériels, ressources matérielles, conditions matérielles.