#|A|B|C|D|E|F|G|H|I|L|M|N|P|R|S|T|V|W
- L -
Lagging
Moving current transactions back into a future netting cycle. See Leading.
Leading
Bringing future value items into the current netting cycle, effectively creating an intercompany loan but less formally. Particularly useful in a receivable driven netting where all open invoices have been uploaded, items contain the due date and have been put into future netting cycles.
Legal Entity
See Subsidiary.