A kommunalt foretak or KF (English: "municipal enterprise") is a Norwegian company type.
Specifically the term relates to an undertaking owned by a municipality.
Municipalities and counties are also permitted to own limited companies.
[2] It resembles very closely a Municipal Enterprise (Kommunalt foretak) or County Enterprise, but the IKS requires multiple municipalities and/or counties to be owners.
Typical activities organised as IKS's include waterworks, archives, museums and garbage disposal.