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immaterial

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im⋅ma⋅te⋅ri⋅al

  [im-uh-teer-ee-uhl]
–adjective
1. of no essential consequence; unimportant.
2. not pertinent; irrelevant.
3. not material; incorporeal; spiritual.
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Origin:
1350–1400; ME < ML immāteriālis. See im- 2 , material

Related forms:
im⋅ma⋅te⋅ri⋅al⋅ly, adverb
im⋅ma⋅te⋅ri⋅al⋅ness, noun
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2010.
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im·ma·te·ri·al   (ĭm'ə-tîr'ē-əl)   
adj.  

  1. Of no importance or relevance; inconsequential or irrelevant.

  2. Having no material body or form.

im'ma·te'ri·al·ly adv., im'ma·te'ri·al·ness n.
Synonyms: These adjectives mean lacking material body, form, or substance: immaterial apparitions; an incorporeal spirit; insubstantial victories; metaphysical forces; spiritual beings. See Also Synonyms at irrelevant.
The American Heritage® Dictionary of the English Language, Fourth Edition
Copyright © 2009 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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Word Origin & History

immaterial 
1398, from M.L. immaterialis "not consisting of matter, spiritual," from L.L. immaterialis, from in- "not" + L.L. materialis (see material). Sense of "unimportant" is first recorded 1698 from material in its 16c. sense of "important."
Online Etymology Dictionary, © 2001 Douglas Harper
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Financial Dictionary

immaterial

Of so little importance or relevance as to have no significant impact on an outcome. For example, a firm may be engaged in a lawsuit involving such an insignificant amount of money that the lawsuit's outcome will not appreciably affect the firm. Thus, the lawsuit and its potential results are immaterial to the preparation of the firm's financial statements. Compare material.

Wall Street Words: An A to Z Guide to Investment Terms by David L. Scott.
Copyright © 2003. Published by Houghton Mifflin.
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Legal Dictionary

Main Entry: im·ma·te·ri·al
Pronunciation: "i-m&-'tir-E-&l
Function: adjective
: not essential, pertinent, or of consequence immaterial —Willett v. State, 911 South Western Reporter, Second Series 937 (1995)> —compare IRRELEVANT —im·ma·te·ri·al·i·ty /"i-m&-"tir-E-'a-l&-tE/ noun
Merriam-Webster's Dictionary of Law, © 1996 Merriam-Webster, Inc.
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