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.
A plastic worm (or trout worm) is a plastic fishing lure, generally made to simulate an earthworm. Plastic worms can carry a variety of shapes, colors and sizes, and are made from a variety of synthetic polymers.Some are even scented to simulate live bait. Plastic worms can be rigged on the line many different ways.range plastic worm. A plastic worm (or trout worm) is a plastic fishing lure, generally made to simulate an earthworm. Plastic worms can carry a variety of shapes, colors and sizes, and are made from a variety of synthetic polymers. Some are even scented to simulate live bait.