Question on Codes

I've been seeing L1, L2, L3 (and so on) codes used in reviews. I'd
appreciate some insight into their meaning. Thanks

I've mostly seen this used in Texas. Try the Urban Dictionary:
http://www.urbandictionary.com/define.php?term=L1

L1
In the world of Escorts and Spa/Studios, L1 is shorthand for "Level 1" - or a hand job. (see L2, L3)

I've been seeing L1, L2, L3 (and so on) codes used in reviews. I'd
appreciate some insight into their meaning. Thanks Originally Posted by outbound_7

I thought those wer ethe codes to put on tax forms so the money spent on the gal is a medical procudure and thus tax deductible

better call saul