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.
Annelida is a group commonly referred to as segmented worms, and they are found worldwide from the deepest marine sediments to the soils in our city parks and yards. Through most of the 20th century Annelida was split into three major groups; Polychaeta, Oligochaeta (earthworms etc.) and Hirudinea (leeches).arthworms, freshwater worms, leeches, and marine worms are all annelids. This group is also called bristle worms because most annelids have tiny chitinous bristles called setae. The setae help terrestrial annelids grip their surroundings, and they aid aquatic forms with swimming.