logiclogicallondon metal exchangelong cyclelong lived assetslong run dividend payout ratiolong run frequencylong termlong term assetslong term commitmentslong term construction contractslong term construction type contractslong term contractslong term debt to net worth ratiolong term investmentslong term liabilitiesloss arealoss contingenciesloss contingencyloss leadersloss payable endorsementlosseslost unitslower of cost or marketlower of cost or market rulelower of cost or market valuationlower precisionlower precision limitlower quartilelubricating oilslump freightlump sumlump sum acquisitionlump sum contractlump sum purchase