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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Last In, First Out (LIFO) method	Ledger
Legacy	Leveraged buyout
Leveraging	Liabilities
Lien for taxes	Limitations
Limited Liability Company (LLC)	Limited Liability Partnership (LLP)
Limited partner	Limited partnership
Liquidation	Liquidation of corporation
Liquidation value	Liquidity
List price	Long-term capital gain and loss
Long-term liabilities	Lookback period
Loss	Lower of cost or market rule