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.
An annelid is a segmented worm. An annelid is a type of worm with an oval-like body. They are in the phylum Annelida, which consists of about a thousand different types of wor â¦ ms. This phylum also contains the earthworm.n annelid is a segmented worm. An annelid is a type of worm with an oval-like body. They are in the phylum Annelida, which consists of about a thousand different types of wor â¦ ms. This phylum also contains the earthworm.