residual of ideals of an l-ring

the concept of right (left) quotient (or residual) of an ideal η by anideal ν of an l-subring μ of a ring r is introduced. the right (left) quotients areshown to be ideals of μ . it is proved that the right quotient [η :r ν ] of an idealη by an ideal ν of an l-subring μ is the largest ideal of μ such that[η :r ν ]ν ⊆ η . most of the results pertaining to the notion of quotients(or residual) of an ideal of ordinary rings are extended to l-ideal theory ofl-subrings.