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A memorandum or memo is a written form of communication most often employed in business environments. A memorandum is typically written using the following structure: TO: FROM: DATE: the date of when the memorandum is being distributed SUBJECT: - Introduction, explaining why the memo has been written and what topic the memo will discuss. - Body, discussing the topic in detail. - Conclusion, explaining what will or should happen next, when the follow-up will occur, and why the date is important. Many textbooks discuss memo in greater detail. See Gerson/Gerson's "Technical Writing: Process and Product," Lannon's "Technical Communication," and Blicq's "Technically--Write." A memorandum can also be a legal document setting out the terms of an agreement or contract as in a "Memorandum of Sale," "Memorandum of Shipment," or "Memorandum of Understanding."
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