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.
No, the (earth) worm is not considered to be an insect. It is rather an annelid: a group of animals consisting of some types of worms, leeches, and a few other (but not all) bilaterally symmetrical organisms. In terms of diet, (earth) worms are detritivores, in which they eat decaying or dead organic matter such as dead leaves or decomposing fruit.