Need help in understanding tangible vs intangible value

Based on the training, a value can be either tangible or intangible. Looking at the chart, I'm still confused about some intangible values, such as brand value or reputation, because they seem to be observable. Does this mean that an intangible value is something that cannot be seen directly but can be inferred through its effects? For example, can brand reputation only be recognized through indicators such as increased market share or higher organizational profits?

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Need help in understanding tangible vs intangible value