Step 1: Units of Inductance and Resistance.
The inductance \( L \) is measured in henries (\( H \)), and the resistance \( R \) is measured in ohms (\( \Omega \)).
The henry (\( H \)) is defined as:
\[
1 \, H = 1 \, \text{ohm-second} \, (\Omega \cdot s).
\]
Step 2: Derive the Unit of \( \frac{L}{R} \).
The expression \( \frac{L}{R} \) has the unit:
\[
\text{Unit of } \frac{L}{R} = \frac{\text{Unit of } L}{\text{Unit of } R} = \frac{\text{henry}}{\text{ohm}}.
\]
Substituting \( 1 \, H = \Omega \cdot s \):
\[
\frac{\text{henry}}{\text{ohm}} = \frac{\Omega \cdot s}{\Omega}.
\]
Simplify:
\[
\frac{\text{henry}}{\text{ohm}} = \text{seconds (s)}.
\]
Step 3: Final Answer.
The unit of \( \frac{L}{R} \) is:
\[
\boxed{\text{seconds (s)}}.
\]