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.
Their bodies are flattened, much wider than they are thick. They are usually dark colored, often brown or sometimes black or dark green. Some species have no markings, others have spots and stripes. The smallest leeches grow no more than 5 mm, but some big species may get to be more than 25 cm long. Many leech species have one or more pairs of eyes visible on the top of their front end. Leech species that suck blood have sharp teeth. Predatory species may have teeth, or may have only crushing jaws.