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.
Leeches (Hirudinea) Leeches are a class of segmented worms closely related to aquatic earth worms that live primarily in freshwater, although some marine and terrestrial species exist. Leeches have a somewhat soft, very muscular body that is flattened from top to bottom. They range in length from 4-450 mm.