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.
Leech (noun) any one of numerous genera and species of annulose worms, belonging to the order Hirudinea, or Bdelloidea, esp. those species used in medicine, as Hirudo medicinalis of Europe, and allied species. Leech (noun) a glass tube of peculiar construction, adapted for drawing blood from a scarified part by means of a vacuum. Leech (verb) to treat as a surgeon; to doctor; as, to leech wounds. Leech (verb) to bleed by the use of leeches