Where do you begin the enclosure line of a memorandum?

The enclosure line of a memorandum typically begins at the left margin, following the closing of the memo, which is usually "Sincerely" or "Best regards." It should be labeled as "Enclosure" or "Enclosures" followed by a colon, and then list the documents enclosed. If there are multiple enclosures, you may number them or list them in bullet points for clarity.