| Subject | English | Finnish |
| phys.sc., energ.ind. | low calorific value | alempi lämpöarvo |
| coal., met. | low calorific value gas | köyhä kaasu |
| coal., met. | low calorific value gas | pienlämpöarvoinen kaasu |
| phys.sc., energ.ind. | low heat value | alempi lämpöarvo |
| agric., el. | low joule value gas | pienlämpöarvoinen kaasu |
| gen. | lowest-value principle | alimman arvon periaate |
| comp., MS | low-value asset | arvoltaan vähäinen käyttöomaisuus (In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method) |
| gen. | low-value banknote | arvoltaan pienempi seteli |
| comp., MS | low-value pool depreciation | arvoltaan vähäisen käyttöomaisuuden ryhmäpoisto (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)) |