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.
We begin with the polychaetes (btistle worms). Polychaetes, like the earthworms are segmented (annelid) worms. Earthworms, leeches and some freshwater worms belong to a group called the oligochaetes, since they have only a few spines (chaetae) per segment.he tentacles of some Terebellids may extend for a metre or more in length. Left: a computer model of a polychaete based on Eunice aphroditois, the bobbit worm. These worms eat algae, crustaceans and other worms. These worms frequently reach 2 to 3 metres in length, but 6 metre giants have been reported.