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Welcome to Act Notes Tutorials! My name is Bert, and I will provide a quick tutorial on the Statement of Work (SOW). The SOW is a document that helps contractors understand the needs of the government or customer and the work to be done. It defines all performance requirements and aids in proposal preparation, source selection, and contract administration. The SOW details the work to be done and responsibilities of both parties, and requires an understanding of the goods or services needed. Both the government/customer and contractor rely on the SOW as a key document.