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.
None ... The Glow-worm is a tiny, wormy dragon that lives in caves and other darkened areas. They are utilized at night as a light source by Vikings. Glow-worms are classified as Cave Dragons in the Complete Book of Dragons, but as mentioned as being Nanodragons in How to Train Your Viking. This dragon's name has been spelled in two ways in the Books: Glow-worm and Glowworm.