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.
Marine species are members of one of two classes, Polychaeta (Polychaete worms) or Hirudinea (leeches). A third class, Oligochaeta, includes the well-known earthworms. The phylum is up for a revision as recent research has revealed that the leeches should probably join the oligochaetes, together with the earthworms.o, the annelids now inlcude both segmented and unsegmented worms. They come in a huge variety of shapes and colors. Many of the worms live their lives buried in the sand while others stand up like flowers. Some are microscopic in size, others can reach a length of 3 meters.