least 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 leasesliabilitiesliabilityliability methodliability representationliborlibrarianlibrarian functionlibrarian systemlicencelicenselicenseslienlife insurancelife insurance companieslife insurance policieslife insurance policylifo costinglight statementslikelihoodlikely errors in the financial statementslimit checklimitationslimited assurancelimiting factorline of best fitlinearlinear equations