Basic Uniform Commercial Code

General Intangible

A general intangible is anything that is not another type of property. UCC § 9-102(a)(42).

E.g., payment intangibles, non-embedded software, etc.

Payment Intangible

"Payment intangible" means a general intangible under which the account debtor's principal obligation is a monetary obligation.

Copyright, The American Law Institute

Such as a tax refund