stuff and fluff

"Stuff" is tangible. Examples of stuff: documents, business entities, mandates, folder.

"Fluff" is not tangible. If you accept the "what may be touched" definition for tangible, you might accept that fluff is "what does the touching".

Stuff has only two states, "alive" and "dead", but stuff as it traces its arc from birth to death intersects with many fluffs.

Fluff might intersect the stuff's arc or may parallel it for a while and then head away or vanish, or the stuff might vanish before the fluff.

(In passing, here is a link to two releated links: resource lifecycle tuple)

At first, I was tempted to oppose "tangible" to "intangible". Business entities would be "tangible", while business processes would be "intangible".

"Tangible" means "may be touched", ok for business entities, now is "intangible" OK for business processes? I want to express "that does the touching", not "may not be touched". So no "tangible" vs "intangible".