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.
The annelids (Annelida, from Latin anellus, little ring), also known as the ringed worms or segmented worms, are a large phylum, with over 17,000 extant species including ragworms, earthworms, and leeches.his pattern is called teloblastic growth. Some groups of annelids, including all leeches, have fixed maximum numbers of segments, while others add segments throughout their lives. The phylum's name is derived from the Latin word annelus, meaning little ring.