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.
The basic approach is to come up with a basic body compartment, like cars on a train, and build up a body by adding more. It is a quick and simple way to add size, and segmented worms, also known as annelids, are the prototypes. The leeches are less segmented than the other types, although the basic body plan of the adult almost always starts with 34 segments between front and back (this is common in other segmented groups, where a set number of segments arises in embryos as the base architecture).