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.
Annelida. . Members of this phylum may be most familiar: the common earthworm, leech and nightcrawler belong to this group. There are three general types of segmented worms. One group is entirely marine (the polychaetes), while the other two groups are either terrestrial or live in freshwater. Members of this phylum may be most familiar: the common earthworm, leech and nightcrawler belong to this group. There are three general types of segmented worms. One group is entirely marine (the polychaetes), while the other two groups are either terrestrial or live in freshwater.