memorandum (abbrev.
: memo; from Latin memorandum est, "It must be remembered")
is a written message that may be used in a business office. The plural form of the Latin
noun memorandum so derived is properly memoranda, but if the word is deemed to have
become a word of the English language, the plural memorandums, abbreviated to memos,
may be used. (See also Agenda, Corrigenda, Addenda).
In law, a memorandum is a