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.
leech1. 1  any bloodsucking or carnivorous aquatic or terrestrial worm of the class Hirudinea, certain freshwater species of which were formerly much used in medicine for bloodletting.