ɪɾ ɪz kənvˈɛnʃənəl tə ɹᵻfˈɜː tə ðɪ ˈæktʃuːəl "θˈɪŋz" ðæt mˈuːv fɹʌm wˈʌn pɑːɹtˈɪsɪpənt tʊ ɐnˈʌðɚɹ æz "dᵻlˈɪvɚɹəbəlz," wˈɛðɚ tˈændʒɪbəl ɔːɹ ɪntˈændʒɪbəl.
It is conventional to refer to the actual "things" that move from one Participant to another as "deliverables," whether tangible or intangible.