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P. and L.

American  
Or P and L,

abbreviation

Finance, Business.
  1. profit and loss statement.


P & L British  

abbreviation

  1. profit and loss

"Collins English Dictionary — Complete & Unabridged" 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012