The best replacement for intangible assets is tangible assets.

The best alternatives to intangible assets are rated as following:
★★★★★  tangible assets
★★★★★  goodwill
★  tangible
★  fixed assets
★  plant assets

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Google Trends

Scale is based on the average worldwide traffic of intangible assets in all years. Click on graph for more.
intangible assets
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goodwill