Memorandum Memorandum National Coal Board A memorandum is a written form of Communication most often employed in business environments. It is used as a means of communication between executives and their employees.

A memorandum is typically written using the following structure:


 TO:
 FROM:
 DATE: the date of when the memorandum is being distributed
 SUBJECT:
 - Opening statement, that states the purpose of the memorandum.
 - Discussion segment, where the subject is developed.
 - Closing statements, that notifies the reader of what providences must follow.

A memorandum can also be a legal document setting out the terms of an agreement or contract as in a "Memorandum of Sale" or "Memorandum of Shipment".

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