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The only analytical determinations for which there was a distinct and precise difference between "L" and "N" values were the older multielement optical emission spectrography methods. In optical emission spectrophotometry, the sample was placed in a small carbon electrode and burned (usually in a direct-current arc). The light emitted from burning the sample was passed through a grating or a prism to produce a spectrum (or series of spectral lines) that was then recorded photographically on a glass plate. The intensity of each spectral line on the glass plate represents the concentration of one or more elements in the sample. The analyst would then visually compare the spectral lines with standards of known concentration to determine the unknown amounts of each element in the sample. When the spectral line for a specific element was missing, the analyst would record an "N" for "not detected" and the lowest standard value (i.e., In one optical emission spectrography method the lowest standard value for gold (Au) was 20 parts-per million (ppm). Thus if the spectral line for gold was missing, the analyst would record the concentration of gold as "20N"). When the spectral line for a specific element was present but at an intensity that was weaker than the lowest standard value, the analyst would record an "L" for "detected but less than the lowest standard ( also know as the lower determination limit)" and the lowest standard value (i.e., "20L" ppm Au).
For elements of great interest (like gold, silver, copper, lead, arsenic, etc.) but whose lower determination limits were quite high, values designated with an "L" were considered more significant than those with an "N". Note that many modern gold mines have average gold concentrations less than 20 ppm Au and so a value of "20L" ppm gold could be very significant.
With the advent of more modern quantitative analytical methods with much lower determination limits, the convention of distinguishing "N" and "L" values was discontinued.