| Abbreviation | Definition |
|---|---|
| LFAC | Leased Fixed Asset Costs |
| LG | Letter of Guarantee |
| LGAP | Lady Godiva Accounting Principles |
| LGT | Loss Given Default |
| LHE | Long Hand Estimate |
| LIA | Life Insurance Association |
| LIBOR | London Inter Bank Offered Rate |
| Lic.App | Licentiate of the Association of Accountancy Practitioners |
| LIF | Live Income Fund |
| LIFO | Last In, First Out |
| LIFT | Local Improvement Finance Trust |
| LIHTC | Low-Income Housing Tax Credit |
| LILO | Lease In / Lease Out |
| LIQ | Liquid |
| LIRA | Locked In Retirement Account |
| LITO | Low Income Tax Offset |
| LLAE | Losses and Loss Adjustment Expenses |
| LLC | Low Low Costs |
| LMAPC | Lifetime Mortgage Advice Practice Certificate |
| LMAPC | Lifetime Mortgage Advice & Practice Certificate |