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The Memorandum of Understanding is a record of an agreement between two or more equals that have agreed to cooperate in order to achieve certain objectives; these "equals" could be, for example, different divisions of the same Company or two or more different companies. It is similar to a partnership agreement but in the case of the Memorandum of Understanding there is no attempt to build a separate legal entity; it is simply a way of getting the two entities to work together. It is nevertheless a legal agreement and satisfaction of its terms and conditions could be sought in a court of law.
