Memorandum

Memorandum (also more commonly memo) is a brief written record or communication, used in an office, whether business, government, education institution or legal office. The plural form is either memoranda or memorandums. A memo has a specific format but may be specific to a single office, level of government, or other institution. Very specific memoranda in legal settings are Memorandum of Understanding, Memorandum of Agreement, Memorandum of Association, Private Placement Memoranda, and Confidential Offering Memoranda.