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.
Polychaeta, composed of about 10,000 species, is the larger (and apparently not monophyletic) of the two generally recognized major groups of segmented worms (phylum Annelida) â the other being the Clitellata (earthworms and leeches).olychaeta, composed of about 10,000 species, is the larger (and apparently not monophyletic) of the two generally recognized major groups of segmented worms (phylum Annelida) â the other being the Clitellata (earthworms and leeches).