| German | English |
| Low-Density-Lipoprotein | low density lipoprotein (A class of lipoproteins that carry cholesterol through the blood and around the body, for use by cells) |
| Low-Level-Format | low-level format (A process that creates the physical format, the positions of the tracks and sectors, that defines where the data is stored on a hard disk) |
| Low-Value-Poolabschreibung | low-value pool depreciation In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate) (AU) |
