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Ledger
Accounting book of final entry, recording journal transactions under separate accounts. Sub-ledgers provide more detailed information about individual accounts.
Leadership
Guiding and directing others’ actions and decisions through one’s position power and personal influence.
Lean
A philosophy of minimizing time, assets, and human resources involved in production through simplification to keep only value added activities, training multiskilled […]
Life-cycle
The usable life span of a product, process, facility, tool, system, technology, natural resource and the like. It is based on the […]
Liabilities
Debts a business incurs that are expected to result in future negative cash flows to the firm. For example, salaries and tax […]
Licensing
(1) permission to execute a project as granted by local authorities; (2) the act of granting a license that is mandatory for […]
Lease
A contract between the owner of real property (lessor) and another party (lessee) for the possession and use of the property for […]
License
The degree of real property interests the signer has in the property. A lease provides a higher level of legal interest in […]
Life safety systems
Government regulations and building code requirements for building relative to seismic, fire, and accessibility standards.
Liquidity ratios
Show an organization’s solvency—its ability to pay bills and other short-term obligations without undue hardship.