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 include earthworms, polychaete worms, and leeches. All members of the group are segmented, in other words, made up of segments.Segmentation is also called metamerism, which is a linear sequence of body segments.he annelids include earthworms, polychaete worms, and leeches. All members of the group are segmented, in other words, made up of segments.