The lack of physical substance would therefore seem to be a defining characteristic of an intangible asset. Both the IASB and FASB definitions specifically preclude monetary assets in their definition of an intangible asset.
Leeches. Leech is a common name for over 650 species of largely freshwater, carnivorous worms that comprise the class Hirudinea in the phylum Annelida.
Leech: Leech, (subclass Hirudinea), any of about 650 species of segmented worms (phylum Annelida) characterized by a small sucker, which contains the mouth, at the anterior end of the body and a large sucker located at the posterior end. All leeches have 34 body segments. The length of the body ranges