Does ALM mean "Adaptive logic module"?
www.altera.com/literature/ds/ds_nios2_perf.pdf Jul 1, 2013 -
One ALUT is equivalent to about 1.25 LEs.
Does LE mean logic element and ALUT means adaptive look-up table?
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The Adaptive Logic Module (ALM) is the basic building block of supported device families and is designed to maximize performance and resource usage. Each ALM, composed of two Adaptive Look-Up Tables (ALUT) ...
LE has meant "logic element" for many years, although what defines a logic element is not entirely static, in Altera-land is usually means a 4-input look-up table (sometimes called a 4-LUT) + a d-type flipflop (DFF).