Which of the following is NOT a typical heading found in a memorandum?

In the context of a memorandum, the format typically includes specific headings that organize the document and clarify its purpose. The common headings found in a memorandum are "TO:", "FROM:", and "SUBJECT:." Each of these headings serves a clear function: "TO:" identifies the recipient, "FROM:" indicates who is sending the memorandum, and "SUBJECT:" outlines the main topic of discussion, allowing the reader to quickly grasp the content's focus.

The "BODY:" heading, however, is not a standard or typical heading in memorandums. While the body of the memorandum is indeed where the main content is presented, it does not require a specific heading labeled as "BODY:" in common practice. Instead, the body of the memo directly follows the introductory headings without a formal designation, allowing for a more seamless transition into the main message. This structure helps ensure that the memo is concise and easily readable. Therefore, the choice identified as NOT a typical heading in a memorandum is correct because it deviates from the recognized format.