Variable Cost Ratio

What is the 'Variable Cost Ratio' The variable cost ratio is an expression of a company's variable production costs as a percentage...

Lead Underwriter

What is 'Lead Underwriter' A investment bank or other financial outfit that has the primary directive for organizing an initial public stock...

Lawful Money

What is 'Lawful Money' Gold coins, silver coins, Treasury notes, and Treasury bonds are all examples of currency that is not issued by the Federal...

Leakage

What is a 'Leakage' Leakage is a situation in which capital, or income, exits an economy or system rather than remaining within...

Last Mile

DefinitionThe last mile or last kilometer is a colloquial phrase widely used in the telecommunications, cable television and internet industries to refer to the...

Land Rehabilitation

DefinitionLand rehabilitation is the process of returning the land in a given area to some degree of its former state, after some process has...

Lease Balance

What is 'Lease Balance' The amount of money that a customer owes under the terms of a vehicle lease contract. The lease...

Land Value Tax (LVT)

What is 'Land Value Tax - LVT' A tax on the value of a piece of land. Land value tax inherently makes...

Leading Lipstick Indicator

What is 'Leading Lipstick Indicator' An indicator based on the theory that a consumer turns to less expensive indulgences, such as lipstick,...

Last-Sale Reporting

What is 'Last-Sale Reporting' An electronic entry, to the Nasdaq stock market, of the amount and price of shares involved in a...