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In business, an MoU is typically a legally non-binding agreement between two (or more) parties, outlining terms and details of a mutual understanding or agreement, noting each party's requirements and responsibilities—but without establishing a formal, legally enforceable contract (though an MoU is often a first step towards the development of a formal contract).
The Army Regulation (AR) 25-50 Preparing and Managing Correspondence is the United States Army's administrative regulation that "establishes three forms of correspondence authorized for use within the Army: a letter, a memorandum, and a message." [1]
A Letter of Understanding (LOU) is a formal text that sums up the terms of an undertakings of a contract which may have been negotiated up to this point only in spoken form or otherwise informally.
The concept is similar to a heads of agreement, term sheet or memorandum of understanding. Merger and acquisition agreements, [ 1 ] joint venture agreements, real property lease agreements and several other categories of agreements often make use of a letter of intent.
Memorandum of understanding, MOU or MoU, a type of agreement between two or more parties; MOU, ISO 639 code for the Mogum language spoken in Chad; MoU, an abbreviation for Modern Ukrainian, the period of the Ukrainian language beginning at the very end of the 18th century; Mou boots, footwear company
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