The concept of article in logistics includes tangible goods and intangible service, such as customer service, freight agents and logistics network design.

物流中，物品的概念包括有形的货物和无形的服务，如客户服务、货运代理及物流网络设计。

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As with any business deal where you're being asked to pay hard, cold cash for an intangible service, the buyer should beware.

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For small-scale drilling partners the Internal Revenue Service permits the immediate deduction of so-called intangible drilling costs (labor and fuel, mainly).

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