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 phylum includes earthworms, leeches, and marine worms known as polychaetes. Species in this phylum have metameric bodies.here are about 15,000 species in this phylum. The phylum includes earthworms, leeches, and marine worms known as polychaetes. Species in this phylum have metameric bodies. Metameric bodies are divided into segments called annuli. The annuli are covered in tiny hairs called setae. Setae help the worms move.