L


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L Simplex Design
L-shaped recovery
La Niña
label
labeling
labor
labor and material payment bond
labor burden
labor certification
labor cost
Labor Day
labor demand
labor dispute
labor economics
labor force
labor force participation ratio
labor hour
labor hour contract
labor idle time variance
labor intensive
labor laws
Labor Management Reporting and Disclosure Act
labor market
labor market equilibrium
labor market flexibility
labor piracy
labor productivity
labor rate (price) variance
labor standards
labor supply
labor theory of value
labor turnover
labor union
labor year
labor yield rate
labor-intensive industry
labor-management committee
laches
laconic
laddered portfolio
laddering
lading
Laffer curve
laggards
lagging indicators
laissez-faire
laissez-faire economics
laissez-faire leadership
lamaterial
lame duck
LAN
LAN internetwork
land
land certificate
land contract
land degradation
land development
land flip
land improvement
land lease option
land rehabilitation
land use planning
land use regulation
land use succession
land value
land value tax (LVT)
land-to-building ratio
landbridge
landed cost
landfill
landfill gas
landing account
landlocked
landlocked state
landlord
landlord's lien
landlords protective liability
Lanham act
lapping
lapse
lapse of offer
lapse ratio
lapsed policy
laptop
larceny
large capitalization stock
large claim pooling
large numbers
laser
laser beam endorsement
Last
last accepted rates (LAR)
last clear chance
last count date
last in, first out (LIFO)
last mile
last room availability (LRA)
last sale
last survivor annuity
last trading day
last will and testament
late arrival
late charge
late majority
late payment fee
late stage funding
latency
latent defect
latent demand
latent heat
latent market
lateral integration
lateral shelf file
lateral thinking
latest date for presentation
Latin America
Latin Square Design
latitude
latter
Lattice Design
lattice model
laundering
lavish expense
law
law and order
law firm
Law of 29
law of contract
law of demand
law of diminishing marginal productivity
law of diminishing marginal utility
law of diminishing returns
law of effect
law of increasing opportunity cost
law of large numbers
law of markets
law of one price
law of proportions
law of small numbers
law of statistical regularity
law of supply
law of supply and demand
law of the land
law of the sea
law of the situation
lawful
lawful entry
laws of nature
laws of science
lawsuit
lawyer
lax
lay days
lay time
layaway plan
layered trust
layman
layoff
layout
layover
LCD
LCL
LD 50
leachate
leaching
lead (Pb)
lead generation
lead investor
lead management
lead manager
lead pipe
lead time
lead time demand
lead user
lead users
leaded steel
leader
leader location
leader pricing
leadership
leadership development
leadership grid
leadership system
leading
leading economic indicators (LEI)
leading indicators
leading practice
leading question
league
lean level of buffering (LLB)
lean manufacturing
Lean Six Sigma
leap of faith
leap year
leapfrogging
LEAPS
learning
learning curve
learning cycle
learning map
learning objective
learning organization
learning portal
lease
lease agreement
lease contract
lease payment
lease purchase
lease schedule
lease term
lease to own
lease underwriting
lease utilization
lease with option to purchase
lease with option to renew
leased back guarantee
leased employees
leased line
leasee
leasehold
leasehold cost
leasehold estate
leasehold improvement
leasehold improvements
leasehold insurance
leasehold interest
leasehold interest coverage form
leasehold interest insurance
leasehold land
leasing
leasor
least developed countries (LLDC)
least-squares regression
leave behind
lecture
ledger
ledger account
ledger cash
ledger cost
leg
leg room
legacy
legacy application
legacy asset
legacy costs
legacy data
legacy system
legal
legal action
legal address
legal age
legal aid
legal asset
legal capacity
legal capital
legal custody
legal defeasance
legal defense
legal description
legal disability
legal dispute
legal drug
legal duty
legal easement
legal entity
legal estate
Legal Exchange Information Service (LEXIS)
legal expense insurance
legal fiction
legal forces
legal hazard
legal holiday
legal injury
legal instrument
legal interest
legal investment
legal lease
legal liability
legal life
legal list
legal memory
legal monopoly
legal mortgage
legal name
legal notice
legal opinion
legal owner
legal person
legal personality
legal positivism
legal possessor
legal prejudice
legal proceeding
legal purpose
legal realism
legal remedy
legal reserve life insurance company
legal reserves
legal rights
legal risk
legal size paper
legal status
legal system
legal tender
legal title
legal value
legal weight
legal year
legality
legalization
legalize
legally binding
legally incapacitated
legatee
legend
legend drug
legislated coverages
legislation
legislative branch
legislative intent
legislative overkill
legislative privilege
legislative risk
legitimate
legitimate power
Lehman Brothers
Lehman formula
lemon law
lend-lease
lender
lender liability
lender of last resort
lender-paid private mortgage insurance
lending institution
lending policy
length and girth
length of service
length of stay
leniency clause
leniency error
leonine clause
leprechaun leader
leptokurtic distribution
leptokurtosis
less than truck load (LTL)
less-than container load (LCL)
lessee
lessee's safe deposit box coverage form
lessor
lessor's interest
let
lethal concentration 50 (LC50)
lethal dose 50 (LD50)
lethal dose 50/30
lethal dose low (LDLO)
letter
letter bond
letter by letter
letter contract
letter of acceptance
letter of administration
letter of advice
letter of agreement
letter of allotment
letter of application
letter of assignment
letter of attornment
letter of authorization
letter of award
letter of collection
letter of comfort
letter of commitment
letter of credit (L/C)
letter of delegation
letter of guarantee
letter of hypothecation
letter of indemnity
letter of instruction
letter of intent (LOI)
letter of interest (LOI)
letter of license
letter of moral intent
letter of refusal
letter of renunciation
letter of setoff
letter of testamentary
letter of wishes
letter security
letter spacing
letter-size paper
letterbox company
letterpress printing
letters of administration
letters patent
letters testamentary
level commission system
level death benefit option
level debt service
level load
level of buffering
level of concern (LOC)
level of effort (LOE)
level of involvement
level of service
level of significance
level of supply
level payment amortization
level payment mortgage
level playing field
level premium insurance
level scheduling
level selling
level term insurance
leveled production
leveled time
levelized
levels of management
leverage
leveraged buyout (LBO)
leveraged ESOP
leveraged lease
leveraged recapitalization
levered free cash flow
levy
liabilities of directors
liability
liability account
liability for manufactured products
liability insurance
liability limits
liability management
liability risk
liable
liaison
libel
libel insurance
liberal
liberal construction
liberalism
liberalization
liberalization clause
Libertarianism
LIBID
LIBOR rates
library of congress classification
license
license and permit bonds
license fee
licensed appraiser
licensed warehouse
licensee
licensing agreement
licensing fee
lien
lien letter
lien on employment
lien plan
lien sale
lien waiver
lienee
lienholder
lieu
lieu days
life annuity
life assurance
life beneficiary
life care contract
life conservation
life cycle
life cycle assessment
life cycle cost
life cycle costing
life cycle engineering
life cycle management
life cycle of a product
life cycle of a record
life cycle processing
life estate
life expectancy
life expectancy term insurance
life income
life income with period certain annuity
life insurance
life insurance company
life insurance cost surrender index
life insurance policy
life insurance settlement
life insurance trust
life insurers' conference
life interest
life office
life paid up at age
life support
life tenant
life underwriter
Life-Cycle Planning
lifed item
lifestyle
lifestyle creep
lifestyle entrepreneur
lifetime cost
lifetime exposure
lifetime reserve days
lifetime value
lifetime value of a customer
LIFO reserve
lift
lift van
lift-on, lift-off (LOLO)
lifting the veil
ligatures
light archive
light emitting diode (LED)
light industry
lighten up
lighter aboard ship (LASH)
lighterage
lightweight directory access protocol (LDAP)
like-for-like sales
like-kind exchange
likelihood
Likert scale
limit
limit function
limit move
limit of liability
limit of liability rule
limit order
limit order information system
limitation
limitation of actions
limitation of cost clause
limitation of damages clause
limitation of funds clause
limitation of liability
limitation year
limitations period
limited
limited action
limited agent
limited audit
limited common elements
limited company
limited distribution
limited guarantee
limited health insurance
limited legal tender
limited liability
limited liability company (LLC)
limited liability limited partnership (LLLP)
limited liability partnership (LLP)
limited life trust
limited occupancy agreement
limited owner
limited partner
limited partnership
limited partnership unit
limited payment life
limited payment whole life
limited policies
limited pollution liability coverage form
limited resources
limited tax bond
limited theft coverage endorsement
limited warranty
limiting quality level
limits
Lindahl Equilibrium
line
line and staff management
line art
line authority
line balancing
line card
line chart
line extension
line filling
line function
line graph
line item
line item budget
line loss
line manager
line marketing
line of authority
line of best fit
line of business
line of command
line of credit
line organization
line position
line production
line release system
line sheet
line slip
line stock
line stretching
lineage
lineal
lineal foot
linear
linear bar code
linear foot
linear function
linear market
linear measure
linear price scale
linear programming
Linear Reduction of Tariffs
linear regression
linear relationship
linearity
linearly weighted moving average
linehaul
liner
liner conference
liner in liner out
liner in, free out (LIFO)
liner service
liner shipping company
liner terms
lines
lines per inch (LPI)
link
linkages
linked accounts
linked financing
linking method
Linux
liquefied natural gas (LNG)
liquefied petroleum gas (LPG)
liquid
liquid asset
liquid crystal display (LCD)
liquid net worth
liquidate
liquidated
liquidated damages
liquidated debt
liquidating dividend
liquidating partner
liquidation
liquidation of insurer
liquidation of LIFO layers
liquidation system
liquidation value
liquidator
liquidity
liquidity base
liquidity constraint
liquidity crisis
liquidity crunch
liquidity path
liquidity ratio
liquidity ratios
liquidity risk
liquidity squeeze
liquidity trap
lis pendens
list broker
list price
list server
listed
listed company
listed property
listed security
Listeriosis
listing
listing agency
listing agreement
listing broker
listing mark
listing requirements
listserv
lite pendente
liter
literal construction
literary work
litigant
litigation
litigator
litter
live load
live part
live space
live wire
livery
livery use
livestock coverage form
livestock insurance
livestock mortality insurance
livestock transit insurance
living benefits rider
living need benefits
living specification
living trust
living unit
living wage
living will
Lloyd's Association
Lloyd's broker
Lloyd's of London (Lloyd's)
Lloyd's Register of British and Foreign Shipping
Lloyd's Register Of Shipping
Lloyd's syndicate
load
load balancing
load factor
load factor management
load fund
load shedding
load shifting
load spread option
load-to-load
loading
loading bay
loan
loan agreement
loan amortization schedule
loan application
loan capital
loan commitment
loan committee
loan constant
loan covenant
Loan Credit Default Swap (LCDS)
loan debenture
loan document
loan facility
loan for consumption
loan for exchange
loan for use
loan grading
loan instrument
loan note
loan officer
loan origination fee
loan participation
loan participation fund
loan payment
loan portfolio
loan proceeds
loan processing
loan production cycle
loan production office
loan proposal
loan rate
loan receipt agreement
loan servicing
loan settlement statement
loan stock
loan term
loan terms
loan to value (LTV) ratio
loan value
loan workout
loan-deposit ratio
loans in process
loans receivable
loanshark
lobby
lobbying
local agent
local area network (LAN)
local business
local charge
local community
local expectations hypothesis (LEH)
local government
local market
local rate
local taxes
localhost
localization
location
location savings
location spread
locator system
lock in
lock-box system
lock-in period
lock-up agreement
lockbox
locked market
lockout
lockout agreement
locus of control
lodge
lodging
log book
log date
log file
log-linear least-squares method
logarithm (log)
logarithmic price scale
logarithmic scale
logging
logic
logic circuit
logic gate
logical appeal
logical bomb
logical consequence
Logical Framework (LogFrame) analysis
logical incrementalism
logical operators
logical thinking
logistics
logistics chain
logistics channel
logistics intermediary
logistics management
logistics provider
logistics regression
logistics support
logit function
logo
Lombard rate
Lome convention
London Club
London Interbank BID (LIBID) rate
London Interbank MEAN (LIMEAN) rate
London Interbank Offered Rate (LIBOR)
London International Financial Futures & Options Exchange (LIFFE)
London Metal Exchange (LME)
London Stock Exchange (LSE)
long arm statute
long coupon
long distance call
long form bill of lading (B/L)
long hedge
long market value (LMV)
long position
long products
long range plan
long run incremental cost (LRIC)
long squeeze
long straddle
long term
long term asset
long term bond
long term capability
long term care (LTC)
long term care facility
long term care insurance
long term debt
long term debt to tangible assets ratio
long term debt to total assets ratio
long term debt to total working capital ratio
long term disability
long term disability insurance
long term gain/loss
long term goal
long term investment
long term lease
long term liability
long term loan
long term mortgage
long term objectives
long term plan
long term planning
long term variation
long ton
long wave
long-dated asset
long-run aggregate supply
long-run average total cost (LRATC)
long-term contracts (LTC)
long-term finance
long-term incentive plan (LTIP)
longevity pay
longhaul
longitude
longitudinal study
longterm equity anticipation security (LEAPS)
lookback option
lookback period
loop
loophole
loose cargo
loose monetary policy
losing the points
losing your shirt
loss
loss adjustment expense
loss adjustor
loss assessment charge
loss assessor
loss carryback
loss carryforward
loss constant
loss contingency
loss control
loss damage waiver (LDW)
loss development
loss development factor
loss disallowance rule (LDR)
loss expectancy
loss frequency
loss from labor strike
loss from lawsuit
loss given default (LGD)
loss leader
loss leader pricing
loss limitation
loss loading
loss management
loss of bargain rule
loss of income benefits
loss of income insurance
loss of market
loss of specie
loss of use
loss of use insurance
loss on sale of assets
loss on sale of computer, equipment, land, and truck
loss payable clause
loss payee
loss prevention engineer
loss prevention service
loss ratio
loss reserve
loss settlement
loss severity
loss worktime rate
losses incurred
losses outstanding
losses paid
lossless compression
lossmaker
lossy compression
lost data
lost decade
lost inventory
lost policy release
lost profits
lost wages
lot
lot and block
lot line
lot quantity
lot size
lot size stock
lottery
lottery bond
lottery tax
Loudermill rights
love money
low
low ball technique
low carbon steel
low cost
low cost strategy
low documentation loan
low input farming
low involvement product
low price strategy
low risk foods
low trust system
low-balance method
low-cost country sourcing (LCCS)
low-cost producer
low-down mortgage
lowball offer
Lowe's
lower control limit
lower court
lower explosive limit (LEL)
lower flammable limit (LFL)
lower management
lower of cost and net realizable value
lower of cost or market value
lower quartile
lower specification limit
lowercase
lowest acceptable daily dose
lowest responsible bidder
loyalty
loyalty discount
LTL
Lucas Wedge
luggage
lumber
lumen
luminance
lump of labor fallacy
lump sum
lump sum bid
lump sum contract
lump sum fee
lump sum payment
lump-sum charter
lunar day
lunar month
lurking variable
Lusophone Countries
Lux (lx)
luxury class
luxury goods
luxury tax
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