An acronym for long-term debt; a company’s debt obligations that mature (fall due) after one year or more (or beyond one business cycle at least)- i.e., with long term (LT) maturity. Examples include bank loans, debentures, and bonds. A debt is said to be long-term (or funded) when its interest payments are made by the borrowing company to the lender over the term of the debt which exceeds 12 months.

It may also stand for Ltd., that is, limited liability or limited liability company.

In other contexts it may denote terms such as last trading day (LTD), lifetime deal (LTD), loan-to-deposit ratio (LTD), among others.