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.
Segmented wormsmake up the Phylum Annelida. The phylum includes earthworms, leeches, and a large number of mostly marine worms known as polychaetes.Polychaetes (meaning many bristles) have many bristles on the body, while earthworms and leeches have fewer bristles.Some are parasitic, as the leeches; others filter-feed or prey on other invertebrates.egmented wormsmake up the Phylum Annelida. The phylum includes earthworms, leeches, and a large number of mostly marine worms known as polychaetes.