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Welcome to Act Notes Tutorials! My name is Bert, and I'm here to quickly explain the Statement of Work (SOW). The SOW is a document that helps contractors understand the needs of the government or customer. It outlines all work requirements, aids in proposal preparation, source selection, and contract administration. The SOW defines performance requirements clearly for contractors, specifying the work to be done in developing goods or services. It is a key document for both parties in defining responsibilities. Developing an SOW requires understanding the needed goods or services to satisfy requirements.