The memo explains that as C.A.I. had been doing this for years, Mortenson "could face a total liability ranging from $7,868,746.31 .

With that in mind, the memo damningly explained, "the intelligence and facts were being fixed around the policy."

Do this to contact the prison chaplain, the memo explained; do that if you want clearance for outside clergy.

The memo explains issues of necessity, self-defense and the meaning and applicability of treaties.

The new auditor must pore through derivative accounting transactions - and the footnotes and memos explaining them - going back to at least 2001.

In Abu Dhabi, the memo explained, there are about 10,000 racing camels; one can sell for as much as $1.5 million in United States dollars.

The memo then explained at length that the definition of the word "profound" allowed for a broad interpretation of what measures were acceptable short of that.

In a memo explaining his decision, Mr. Pataki said the new law would deter employers from taking advantage of these workers.

Now the next memo," Sanders said, "explains why this cost-cutting was adopted in the first place.

His private memos, many of which fell into the hands of Democrats, explain why.