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.
Best Answer: A SEED is a person who is supplying a file that is being shared over the internet. Seeds are good. Seeds are your friend. A LEECH, also know as a peer, is a person who is downloading a file, but has not yet fully downloaded it. Leeches are bad. Leeches are not your friend (hence the name). When a leech finishes downloading a file, they become a seed. Source(s): http://www.associatedcontent ....