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.
Pharyngobdellae: These so called worm-leeches consist of freshwater or amphibious leeches that have lost the ability to penetrate a host's tissue and suck blood. They are carnivorous and equipped with a relatively large, toothless, mouth to ingest worms or insect larvae, which are swallowed whole. There are 650 different species of leeches.