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.
Leech: Leech, (subclass Hirudinea), any of about 650 species of segmented worms (phylum Annelida) characterized by a small sucker, which contains the mouth, at the anterior end of the body and a large sucker located at the posterior end. All leeches have 34 body segments. The length of the body ranges