Intangible benefits, which are benefits not easily quantifiable in monetary terms, are a challenging aspect of CBA. They are typically addressed using methods like contingent valuation, which involves surveying stakeholders to estimate their willingness to pay for these benefits. Another approach is cost-effectiveness analysis, which compares different options based on their relative effectiveness in achieving certain outcomes, rather than direct financial return. These methods help in incorporating important but less tangible factors into the overall analysis.