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  • Lombard rate

    , lombard rate is the rate at which the bundesbank, the german central bank, lends funds to banks as short-term credit. it is normally at least one...
  • London interbank offered rate

    , london interbank offered rate (libor) is the rate that the most creditworthy international banks that deal in eurodollars charge each other for large...
  • Long term debt

    , long term debt is all senior debt, including bonds, debentures, bank debt, mortgages, deferred portions of long term debt, and capital lease obligations....
  • Long-lived assets

    , long-lived assets are usually those assets that are not consumed during the normal course of business, e.g. land, buildings and equipment, etc.
  • Long-term debt to equity

    , long-term debt to equity expresses the relationship between long-term capital contributions of creditors as related to that contributed by owners (investors)....
  • Long-term liabilities

    , long-term liabilities are liabilities of a business that are due in more than one year. an example of a long-term liability would be a mortgage payable.
  • Long-term receivable

    , long-term receivable, in accounting, is any receivable that is scheduled or projected for receipt in greater than a 12-month period, e.g. notes receivable...
  • Lot costing

    , lot costing see batch costing .
  • Loti

    , optimal price is the profit maximizing price. it can be determined through various methods, but generally it is the demand price for the full capacity...
  • Lp

    , lp see linear programming .
  • Lric

    , lric is an acronym for long run incremental cost. a service costing methodology used primarily in the telecommunications industry.
  • Lt

    , lt is latest time.
  • Ltm

    , ltm means last twelve months.
  • Lump-sum

    , lump-sum is an agreed upon sum of money, which is paid in full settlement all at one time.
  • Lyons

    , lyons is liquid-yield option notes; zero-coupon convertivle bonds.
  • M1

    , m1 is the narrowest measure of the u.s. money supply; includes currency in circulation plus demand deposits (checking account balances).
  • M2

    , m2 is a measure of the u.s. money supply that includes m1, plus savings and small time deposits, overnight repos at commercial banks, and non- institutional...
  • M3

    , m3 is the broadest measure of the u.s. money stock that consists of m2, time deposits of $100,000 or more at all depository institutions, term repurchase...
  • Macro environment

    , macro environment is the external factors which affect a company's planning and performance, and are beyond its control: e.g, socio-economic, government...
  • Macrs

    , macrs is modified accelerated cost recovery system.
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