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.
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.