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. Leech is a common name for over 650 species of largely freshwater, carnivorous worms that comprise the class Hirudinea in the phylum Annelida.
Worm Classification. Worms are in a very broad category that is not officially classified in any scientific sense. While most worms are limbless invertebrates, some worms are actually reptiles or amphibians.Many other animals called worms are simply insect larvae that have yet to metamorphose into their adult stage. Earthworms are also an unofficial broad classification of worms. 2  Hundreds of different worm species in 16 families are considered earthworms. 3  Earthworms are also divided into three subcategories depending on their ecosystem.