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.
Segmented worms (Annelida) are a group of invertebrates that includes about 12,000 species of earthworms, ragworms and leeches. Segmented worms live in marine habitats such as the intertidal zone and near hydrothermal vents.egmented worms are divided into the following taxonomic groups: 1  Polychates-The polychaetes include about 12,000 species that are characterized by having multiple hairs on each segment. 2  They have nuchal organs on their neck that function as chemosensory organs.