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.
Below is a flatworm and a parasitic worm. Pictures are fromhttp://www.soest.hawaii.edu/marlin/tribollet/belles%20photos/flat%20worm.jpg. Worms are in the category invertebrates, and 95% of animals are invertebrates.Other animals in their invertebrate category, are insects, starfish, and a lot more.elow is a flatworm and a parasitic worm. Pictures are fromhttp://www.soest.hawaii.edu/marlin/tribollet/belles%20photos/flat%20worm.jpg. Worms are in the category invertebrates, and 95% of animals are invertebrates.