プラス
プラス · purasu · JLPT N3 · noun
asset
Loanword from English plus: pu-ra-su is plus in Japanese sounds
Japanese has no L sound and no consonant clusters, so plus becomes pu-ra-su: L turns into R, and vowels are added after P and S. It means plus in arithmetic and also a plus or advantage, as in プラスになる, to be a benefit.