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 Seed (Japanese: ãã©ããã®ã¿ã Mistletoe Seed) is a non-damaging Grass-type move introduced in Generation I.