l t d limitedlabellaborlabor costlabor efficiency variancelabor hourslabor mixlabor orientedlabor ratelabor rate varianceland and depreciable assetsland improvementlandscapinglappinglapse of stock optionlaspeyres indexlast day of field worklast in first outlatest purchase price methodlay dayslayerlead timelearning curvelease termleasehold improvementleasesleasingleast squaresledger accountingledgerless book keepinglegallegal capitallegal ownershiplegal requirementslegal reservelegal restrictionsless than or equal to tyape constraintlesseelessorletter for underwiterletter of creditletter of indemnityletter of inquirylevel of aggregationlevel of attainmentlevel of controlleverage ratioleverage ratiosleveraged buyoutsleveraged leases