L Share Annuity Class Labor Intensive Labor Market Labor Market Flexibility Labor Productivity Labor Theory Of Value (LTV) Labor Union Laddering Laffer Curve Laggard Lagging Indicator Laissez-Faire Lambda Lancaster University Management School (LUMS) Land Land Contract Land Trust Land Value Land Value Tax (LVT) Landlocked Landlord Lapping Scheme Lapse Large Cap (Big Cap) Large Trader Larry Ellison Last In, First Out (LIFO) Last Mile Last Trading Day Last Twelve Months (LTM) Last Will And Testament Late Fee Law of Demand Law of Diminishing Marginal Productivity Law of Diminishing Marginal Returns: Definition, Example, Use in Economics Law of Diminishing Marginal Utility Law of Large Numbers Law of One Price Law of Supply Law of Supply and Demand Lawful Money Layaway Layoff Lead Bank Lead Time Leadership Leadership Grid Leading Indicator Leads and Lags Leakage Lean Six Sigma Lean Startup: Defined, How It Differs From a Traditional Business Learning Curve Lease Definition and Complete Guide to Renting Lease Extension: What it Means, How it Works, Examples Lease Option Lease Payments Lease Rate: What it is, How it Works, Types Leaseback Leasehold Leasehold Improvement Least Squares Criterion Least Squares Method Least-Preferred Coworker Scale Ledger Balance Ledger Wallet: Examples of How Crypto Wallets Work What Was FTX US Derivatives? Leg Legal Lending Limit Legal Monopoly Legal Rate of Interest Legal Separation Legal Tender Legislative Risk Lehman Aggregate Bond Index Lehman Brothers Lehman Formula Lemons Problem Lender Lender of Last Resort Leptokurtic Distributions Less-Developed Countries (LDC) Lessee: The Person That Rents a Property Lessor: Definition, Types, Vs. Landlord and Lessee Letter of Comfort Letter of Credit Letter of Guarantee Letter of Indemnity Letter of Intent (LOI) Level 1 Level 2 Level 3 Level 1 Assets Level 2 Assets Level 3 Assets Level Death Level-Premium Insurance Leverage Leverage Ratio Leveraged Buyback Leveraged Buyout (LBO) Leveraged Employee Stock Ownership Plan (LESOP) Leveraged ETF Leveraged Lease Leveraged Loan Leveraged Loan Index (LLI) Leveraged Recapitalization Levered Free Cash Flow (LFCF) Levy Liability Liability Driven Investment (LDI) Liability Insurance Liar Loan Liar's Poker Libel Liberty Bond LIBOR Curve LIBOR Scandal Licensee Licensing Agreement Licensing Fee Lien Lien Sale Lien Waiver Life Annuity Life Cycle Life-Cycle Fund Life-Cycle Hypothesis (LCH) Life Estate Life Expectancy Life Income Fund (LIF) Life Insurance Life Settlement Lifestyle Creep Lifetime Cost Lifetime Learning Credit LIFO Liquidation LIFO Reserve Lightning Network Like-for-Like Sales Like-Kind Exchange: Definition, Example, Pros & Cons Like-Kind Property Lilly Ledbetter Fair Pay Act: Definition, History, Impact Limit Down Limit Order Limit Order Book Limited Common Elements Limited Company (LC) Limited Government Limited Liability Limited Liability Company (LLC) Limited Partner Limited Partnership (LP) Limited Partnership Unit (LPU) Limited Power of Attorney (LPOA) Lindahl Equilibrium Line Chart Line Graph Line of Best Fit Line of Business Limitations Line of Credit (LOC) Linear Relationship Linearly Weighted Moving Average (LWMA) Linked Savings Account: Meaning, Benefits, FAQs Lintner's Model Lipper Indexes Liquid Alternatives Liquid Asset Liquid Market Liquidate Liquidated Damages Liquidating Dividend Liquidation Liquidation Margin Liquidation Preference Liquidation Value Liquidator Liquidity Liquidity Adjustment Facility Liquidity Coverage Ratio (LCR) Liquidity Crisis Liquidity Event Liquidity Preference Theory Liquidity Premium Liquidity Ratio Liquidity Risk Liquidity Trap Liquified Natural Gas (LNG) Lis Pendens Lisbon Treaty: History, Impact and Opinions Listed Listed Option Listed Property Listed Security Listing Agreement Listing Requirements Litecoin Mining Living Trust Living Wage Living Will LLC Operating Agreement Lloyd's Of London Load Load Fund Loan Loan Application Fee Loan Commitment Loan Committee Loan Constant Loan Credit Default Swap (LCDS) Loan Credit Default Swap Index (Markit LCDX) Loan Grading Loan Life Coverage Ratio (LLCR) Loan Lock Loan Loss Provision Loan Modification Loan Note Loan Officer Loan Participation Note (LPN) Loan Production Office (LPO) Loan Servicing Loan Shark Loan Stock Loan Syndication Loan-to-Cost Ratio (LTC) Loan-to-Deposit Ratio (LDR) Loan-to-Value (LTV) Lobby Local Tax Lock In Profits Lock-Up Agreement Lock-Up Period Lockbox Banking Locked In Locked-In Retirement Account (LIRA) Log-Normal Distribution Logarithmic Price Scale Logistics London Interbank Bid Rate (LIBID) London InterBank Offered Rate (LIBOR) What Is the London Metal Exchange (LME)? Definition and History London Stock Exchange (LSE): Definition, History, and Major Events Long Hedge Long Jelly Roll Long Position (Long) Long Put: Definition, Example, Vs. Shorting Stock Long Run Long Straddle Long Synthetic (Synthetic Put) Long Tail Long Term Long-Legged Doji Long-Run Average Total Cost (LRATC) Long/Short Equity Long/Short Fund Long-Tail Liability Long-Term Assets Long-Term Capital Gain or Loss Long-Term Capital Management (LTCM) Long-Term Care (LTC) Insurance Long-Term Debt Long-Term Debt to Capitalization Ratio Long-Term Debt to Total Assets Ratio Long-Term Equity Anticipation Securities (LEAPS) Long-Term Growth (LTG) Long-Term Incentive Plan (LTIP) Long-Term Investments Long-Term Liabilities Longitudinal Data Look-Alike Contracts Lookback Option Loophole Lorenz Curve Loss Adjustment Expense (LAE) Loss Carryback Loss Carryforward Loss Development Loss Given Default (LGD) Loss Leader Strategy Loss Payee Loss Ratio Loss Reserve Lost Decade Lost Policy Release (LPR) Lot (Securities Trading) Love Money Low Exercise Price Option (LEPO) Low-Hanging Fruit Low-Income Housing Tax Credit Low Interest Rate Environment Low/No Documentation Loan Low Volume Pullback Lower of Cost or Market Method Loyalty Program Ltd. (Limited) Lucrative Luhn Algorithm Lump-Sum Payment Luxury Item Luxury Tax