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Science 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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