E. Cobham Brewer 18101897. Dictionary of Phrase and Fable. 1898.
L. S. D.
Latin, libra (a pound); soldus (a shilling); and denarus (a penny); through the Italian lire (2 syl.), soldi, denari. If farthings are expressed the letter q (quadrans) is employed. Introduced by the Lombard merchants, from whom also we have Cr. (creditor), Dr. (debtor), bankrupt, do or ditto, etc.