| Word | Description |
| LAN | A local area network (LAN) is a computer network covering a small physical area, like a home, office, or small group of buildings, such as a school, or an airport. The defining characteristics of LANs, in contrast to wide-area networks (WANs), include their usually higher data-transfer rates, smaller geographic place, and lack of a need for leased telecommunication lines. |
| LOTR | "Lord of the Rings". Fantasy classic. |
| LPCM | Linear pulse code modulation (LPCM) is a method of encoding audio information digitally. The term also refers collectively to formats using this method of encoding. The term PCM, though strictly more general, is often used to describe data encoded as LPCM. |