与建筑项目不同，软件基本上是无形的。

Unlike construction projects, software is largely intangible.

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从技术上来说，商誉是一种无形资产，通常作为一个单独项目在资产负债表上列出。

While goodwill is technically an intangible asset, it is usually listed as a separate item on a company's balance sheet.

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尽管日本国内存在一种过分寻找“无形之物”之意义的倾向，但这并不意味着我们缺少真正能够称之为文化财产的项目。

Although in Japan there is a much looking for "invisible things" meaning the tendency, but this does not mean we can really call it a lack of cultural property in the project.

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