The intangible asset classification (like goodwill) raises the question whether any (all?) digital money would be classed as intangible wouldn't it?

Like the digital money held in databases of MegaBank corp on deposit for loyal customers, wouldn't that be an "intangible asset" by the same reasoning as bitcoin is an intangible asset?

Aren't all currencies that are not redeemable in hard asset (like gold, silver, commodity basket) intangible assets?