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 are segmented worms in the Subclass Hirudinea that are usually ectoparasitic. They belong to the Class Clitellata (along with earthworms, Subclass Oligochaeta) because of the presence of a clitellum, which is a swelling towards the head of the animal, where the gonads are located.
The Freshwater Leech, also known as North American Leech or the American Medicinal Leech, is a worm that grows over two inches long. It lives in lakes, marshes, and slow-moving streams. This leech is brownish-green with black and red spots, and it has a round, sucker-shaped mouth. They also have five pairs of eyes.