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Business Glossary Terms - L
Labor intensive
Landed Costs
Language Sheets
Lapping
Last-in, first-out
Lead schedule
Lease
Lease rate factor
Leasehold
Ledger
Ledger account form
Legacy System
Legislative Counsel
Lessee
Lessor
Letter of Authorization
Letter of Credit
Letters of Response
Leveraged Buy Out
Leveraged Buy-Out
Liability
License
LIFO Liquidation
LIFO Reserve
Limit test (limit check)
Limited liability
Limited Liability Company
Limited Liability Partnership
Limited-Term Position
Line positions
Liquidation
Liquidity ratio
Listing
Litigation Services
Litigation Support/Dispute Resolution
Loan-in-Process Account
Lockbox
Long-Term Debt
Long-term liabilities
Loss
Loss per share
Lower of Cost or Market
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