Hierarchies should be prefixed with a letter signifying the name of the hierarchy and a number indicating the level. e.g. P1 Product Category, P2 Product Family, P3 Products. The is no need to add "L" as a prefix to lists
Related to Rule:
1.08-01 Don't use Emojis
Best Practices article:
Good Practice Naming Conventions
Questions on this topic? See 1.05-01 Naming Convention in our Planual forum.