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.
Leeches (Hirudinea) Leeches are a class of segmented worms closely related to aquatic earth worms that live primarily in freshwater, although some marine and terrestrial species exist. Leeches have a somewhat soft, very muscular body that is flattened from top to bottom. They range in length from 4-450 mm.