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.
The annelids include earthworms, polychaete worms, and leeches. All members of the group are segmented, in other words, made up of segments.Segmentation is also called metamerism, which is a linear sequence of body segments.he annelids include earthworms, polychaete worms, and leeches. All members of the group are segmented, in other words, made up of segments.