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.
A plastic worm (or trout worm) is a plastic fishing lure, generally made to simulate an earthworm. Plastic worms can carry a variety of shapes, colors and sizes, and are made from a variety of synthetic polymers.Some are even scented to simulate live bait. Plastic worms can be rigged on the line many different ways.range plastic worm. A plastic worm (or trout worm) is a plastic fishing lure, generally made to simulate an earthworm. Plastic worms can carry a variety of shapes, colors and sizes, and are made from a variety of synthetic polymers. Some are even scented to simulate live bait.