| Acronym | Meaning |
| KOPS | Thousands Of Operations Per Second |
| KTAS | Knots True Airspeed |
| KVA | Kilovolt-amps |
| KW | Kilowatt(s) |
| L | Left |
| LAMPS | Light Airborne Multi-purpose System |
| LAN | Local Area Network |
| LANTIRN | Low Altitude Navigation And Targeting Infrared For Night |
| LASC | Lockheed Aeronautical Systems Company |
| LASER | Light Amplification Stimulated Emission Radiation |
| LAT | Lateral |
| LAT | Latitude |
| LATAGS | Laser Tactical Air Gunnery System |
| LATWING | Light Attack Wing |
| LAV | Light Assault Vehicle |
| LAW | Low Altitude Warning |
| LBL | Left Butt Line |
| LCAC | Landing Craft, Air Cushion |
| LCC | Amphibious Command Ship |
| LCC | Life Cycle Costing |
| LCCB | Local Change Control Board |
| LCCPT | Low-cost Cockpit Procedures Trainer (helo Trainer) |
| LCK | Lock |
| LCM | Landing Craft, Mechanized |
| LCN | Logistic Support Analysis Control Number |
| LCPL | Landing Craft, Personnel, Large (mk 12) |
| LCU | Landing Craft, Utility |
| LCVP | Landing Craft, Vehicle, Personnel |
| LDG | Landing Gear Ldgpdslanding Gear Position |
| LDGPOS | Landing Gear Position |
| LED | Light Emitting Diode |
| LEMP | Lightning Electromagnetic Pulse |
| LEN | Length |
| LF | Low Frequency |
| LF-ADF | Low Frequency-automatic Direction Finding |
| LFA | Low Frequency Adjunct |
| LGCU | Landing Gear Control Unit |
| LGWCAS | Laser Guided Weapons In Joint Close Air Support |
| LH | Left Hand |
| LHA | Amphibious Assault Ship (general Purpose) |
| LHA | Amphibious Helicopter Assault Carrier |
| LHD | Amphibious Helicopter Assault Carrier Dock |
| LIC | Laser Intercept Capability (mod) |
| LIN | Linear |
| LIN | Liquid Nitrogen |
| LK CPLG | Locked And Coupled |
| LKA | Amphibious Cargo Ship (landing Craft Carriers) |
| LLCSC | Loser-level Computer Software Component |
| LLL | Logistics Lesson Learned |
| LMU | Lighting Mockup |