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.
1 Annelida: Class Hirudinea-Class Hirudinea This class includes the 500 species of leeches, flattened, predacious or parasitic 2  ... leech-leech leech, predacious or parasitic annelid worm of the class Hirudinea, characterized by a ...