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| English | Thesaurus |
| B.O.L. | beginning of life |
| C³L | complementary constant-current logic |
| E.O.L. | end of live (of a pacemaker) |
| I²L | integrated injection logic |
| L2CAP | logical link control and adaptation layer protocol |
| L-CO2 | liquid carbon dioxide |
| L/D ratio | lift-drag ratio |
| P&L account | profit and loss account |
| P&L statement | profit and loss statement |