Table of Contents


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Glossary For "L"

Lead Time
The amount of time it takes for a shipment to arrive once an order has been placed.

Liabilities
The obligations or debts owed to suppliers, employees, banks, or the government.

Line Item
The category in a Budget, Chart of Accounts, or Financial Statement which represents an account used to record transactions for a particular type of income, expense, asset, or liability.

Lot Number
Refers to each different production batch (lot) of contraceptives at the time of manufacture.


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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

Table of Contents