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Sourcing and Procurement 
Glossary

Your trusted guide to exploring sourcing and procurement terms & definitions,
from the world’s leading procurement experts and companies

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Line item

An item of supply or service specified in a solicitation for which the vendor must specify a separate price.

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Liquidated damages

A specific sum of money, agreed to as part of a contract to be paid by one party to the other in the event of a breach of contract in lieu of actual damages, unless otherwise provided by law.

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List Price

The price of an article published in a catalog, advertisement or printed list from which discounts, if any, may be subtracted.

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Lock-in

A business situation in which organizations are obliged to deal only with a specific company. This is sometimes also referred to as "sole-sourced".

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Logistics

The management of business operations, such as the acquisition, storage, transportation, and delivery of goods along the supply chain.

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Loss leader

A product or service delivered at a price that makes a loss for the supplier in the hope of future gains; usually used to break into a new market or to increase market share

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Linear pricing

The unit price doesn’t change according to the quantity purchased

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Liquidation

A form of insolvency when an organisation is brought to an end

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Loan

A sum of money or other valuables or consideration that an individual, group, or other legal entity borrows from another individual, group, or legal entity (later often being a financial institution) with the condition that it be returned or repaid at a later date (sometimes with interest).

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Locked in

A situation where an investor is unwilling or unable to exit a position because of the regulations, taxes or penalties associated with doing so. This may be an investment vehicle, such as a retirement plan, which cannot be accessed until a specified retirement date.

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Long tail spend

The part of an organisation’s spend profile that isn’t managed directly by the procurement department

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Low Bid

This generally means an award that was given to the supplier who bid at the lowest price, without taking into account any of the other costs that may be incurred as the result of making the decision based on price.

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