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.
  Round worms are smaller (most are microscopic) worms and are usually parasites. One example of these is the hookworm. While most are parasitic, only a few will bother hu â¦ mans (most are parasitic only to plants). Segmented worms are the largest worms and are things like earthworms or leeches.They are the most complex worms and have developed digestive systems and a group of nerves that works like a brain. The main difference is that segmented worms are more complex organisms.8 people found this useful.egmented worms are the largest worms and are things like earthworms or leeches. They are the most complex worms and have developed digestive systems and a group of nerves that works like a brain.