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Glossary of terms

The Glossary of terms shows definitions used in national accounts as well as references to where they are found in the 1993 SNA.
 
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TERMS
Land
Land under cultivation
Land underlying buildings and structures
Laspeyres price index
Laspeyres volume index
Last-in-first-out (LIFO)
Leases and other transferable contracts
Legal entities
Leontief inverse table
Letters of credit
Liability
Licence fees
LIFO (last-in-first-out)
Lines of credit
Livestock for breeding, dairy, draught, etc.
Loans
Local government
Local unit
Long-term loans
Long-term securities other than shares
Losses of government trading organisations (Subsidies on)