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"Memoranda" redirects here. For the open source personal information manager software, see Memoranda (software).
For the record label, see Memorandum Recordings. For the Memorandum of a Company, see Memorandum of association.
"The Memorandum" redirects here. For the play by Václav Havel, see The Memorandum (disambiguation).
A memorandum or memo is a note or communication that aids the memory by recording events or observations on a topic, such as may be used in a business office. The plural form is either memoranda or memorandums. A memorandum may have any format, or it may have a format specific to an office or institution. In law specifically, a memorandum is a record of the terms of a transaction or contract, such as a memorandum of understanding, memorandum of agreement, or memorandum of association. See also
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