Kommunalt foretak
A kommunalt foretak or KF is a Norwegian company type. Specifically the term relates to an undertaking owned by a municipality. An equivalent enterprise owned by a county is known as a fylkeskommunalt foretak or FKF. Each KF and FKF has its own separate board of directors and a managing director, but the undertakings are not limited liability companies. Municipalities and counties are also permitted to own limited companies.
If more than one municipality and/or county is the owner, the company is instead classed as an Interkommunalt selskap or IKS. It resembles very closely a Municipal Enterprise or County Enterprise, but the IKS requires multiple municipalities and/or counties to be owners. The organization is regulated by the Municipal Act. Typical activities organised as IKS's include waterworks, archives, museums and garbage disposal.