| Word | Description |
| Legacy data | Existing data that has been acquired by an organisation. |
| Legacy system | A system, application, or operating system that is from a previous generation of computer systems. |
| Local area network (LAN) | A connection of devices, such as computers and printers, which are close together, usually in the same building. |
| Logistics | The shipping and distribution functions used by an organisation; sometimes used to define a role that manages all the company's resources. |
| Loop | Simply another term for the pair of copper wires over which telephony and xDSL services are delivered. Loop is often used synonymously with the terms line or circuit. |