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| Long oil varnish
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Flexible, slow drying varnish, which does not crack when a surface expands, or contracts due to temperature change. |
| Long ratchet
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Long ratchets give the user a longer handle to provide added leverage for more torque with less effort. |
| Long reach pliers
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Long reach pliers are used for grabbing and pulling in hard to reach areas. They are available in straight, needle and duckbill nose designs. |
| Long tape measure
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Suitable for one-person measurements, a long tape measure picks up where pocket tape measures leave off, allowing for measurements up to 200 feet. |
| Long term assets
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Also called fixed assets, they are assets such as office equipment that can be depreciated. |
| Long term liabilities
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Debts which are payable beyond a one year period. |
| Long ton
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A unit that equals 20 long hundredweight or 2,240 pounds. Used mainly in England. |
| Long-handle spade
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| Long-term capital gain
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Income tax term, which applies to the gain on a capital asset, held long enough to qualify for special tax consideration. |
| Long-term financing
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Normally a permanent mortgage, which lasts at least ten years. |
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