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.
Name two other organisms in the same Phylum Annelida. leech, marine worms. 4. Place the earthworm on a moist paper towel in a dissecting pan. Observe the worm as it moves. The leading end is the anterior end, the opposite is the posterior end. Roll the worm over and observe what happens. The side that the worm prefers UP is the dorsal side.