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.
They also have five pairs of eyes. The Freshwater Leech is a parasite that feeds on the blood of fish, frogs, turtles, and mammals. It should not be confused with other leeches, most of which prey only on insects, snails, and small creatures.