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L/R Stereo
Layback
Laydown
Layoff
LCRS Multi-channel Audio
Leader
Left Total / Right Total...
Legacy System
LEQ
Level
LFE
LFOP
Library Wind
Limiting
Linear Tape-open
Lip Sync
Lo/Ro
Longitudinal Time Code
Looping
Loudness
Low End
Low-pass Filter
LP
Lt/Rt
LTC
LTO

Layoff

From Chace Audio

In audio post-production, a layoff refers to the transfer of an audio program, typically from a video or audio master tape, to an intermediary format. Once transferred, the audio is typically edited, processed, or further manipulated. The resulting audio can then be used for a laydown to a deliverable medium or a layback to a master picture source.