We will have to agree to disagree on this. Sorry to hammer this home. In the academic literature, which I am very familiar with, a tangible asset is something which a firm either owns or has access to which can be bought or sold on the market (called Strategic Factor Markets). An intangible asset is something that cannot be bought and sold on the markets and therefore the firm that holds that assets, such as reputation or customer loyalty, can have a competitive advantage over rivals. For example, Man Utd have a huge support in China. This is intangible because everton cannot just go out and buy this support. In terms of players, clubs own the registration of players which are bought and sold on the market. This makes players tangible assets of clubs, for the length of the contract at least. The fact that it is difficult to value players is besides the point. They are tangible because they are tradeable. End of.
Now, what should have been said by the person who was interviewed which would have made that person appear more knowledgeable (and therefore have more credibility) is.....the club have either sold or mortgaged off tangible property-related assets such as Bellfield and Goodison. The only other tangible assets of significant value that the club hold are the players. However due to the severe fluctuations in their value because of market vagaries and characteristics of players themselves that are out of the clubs control (age, form, injuries etc) plus the illiquid nature of the 'assets', banks and other institutions do not usually allow player valuations to be included on balance sheets. So although the club could sell players to raise capital, it cannot borrow against them. Therefore, the club currently has no means of generating income other than the commercial ventures it already performs and the performance of the team on the pitch. We are demonstrating because we, the fans, cannot understand why a club like everton which has huge worldwide support and a long, rich tradition, is failing so dramatically on the commercial front. We also do not understand what is making everton unattractive to buyers. We ask for more transparency, and if certain members of the Board either cannot or will not invest their own money (which is normal at a football club) then we ask them to stand aside, or at least relinquish responsibility for commercial ventures, because they are clearly not creating any value for the club