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.
Their characteristics are being flat-bodied, cylindrical/round bodied. Below is a flatworm and a parasitic worm. Pictures are fromhttp://www.soest.hawaii.edu/marlin/tribollet/belles%20photos/flat%20worm.jpg. Worms are in the category invertebrates, and 95% of animals are invertebrates.Other animals in their invertebrate category, are insects, starfish, and a lot more.elow is a flatworm and a parasitic worm. Pictures are fromhttp://www.soest.hawaii.edu/marlin/tribollet/belles%20photos/flat%20worm.jpg. Worms are in the category invertebrates, and 95% of animals are invertebrates.