"But there is more to life than just pure money," DiPiero said, according to The Globe. "In this case, Randy experienced some intangibles during the year, from his friendships, to his relationship with the coaching staff and others in the organization. Those intangibles had some value here."
Personally, I consider my friends tangible, fitting with dictionary.com's definition:
"2. real or actual, rather than imaginary or visionary: the tangible benefits of sunshine."
Though I'm sure that by now, Moss has more imaginary friends than real ones.
For those of you who like analogies, here's one: Joe Morgan : Consistency :: Sportswriters : Intangibles. Discuss.