L-track comes in different profiles including recessed style, recessed with flanges and angled surface mount. The recessed with flanges profile is commonly used on school buses and airplanes to pinch rubber matting or carpet under the edge. The angled surface mount profile is often used in "toy hauler" trailers.
Recessed L-track requires you to route a channel in the floor for a flush mount. It can also be mounted directly on the floor but will stick up about 1 inch. The surface mount profile can easily be mounted to floors and walls giving you nearly limitless tie-down points.