A Business Purchase Order (PO) is an official document issued by a buyer to a seller, indicating the type, quantity, and agreed-upon price for goods or services the seller will provide to the buyer. It is typically used in business-to-business transactions between a buyer and a supplier. The PO serves as a binding agreement between the two parties and outlines the details of the transaction, including the description of the goods or services, the price, and the delivery date. It also serves as a record of the transaction for both parties, and can be used to track the status of the order. A PO is an important part of the purchasing process, as it helps to ensure that the buyer and seller are both on the same page and that the goods or services are delivered as expected.