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Welcome to Act Notes Tutorials! My name is Bert, and I will guide you through a quick tutorial on the Statement of Work (SOW). The SOW is a crucial document that outlines the needs of the government or customer for a potential contractor. It defines all work performance requirements, aids in proposal preparation, and facilitates source selection and contract administration. The SOW specifies the work to be done for developing goods or services, serving as a key document for defining responsibilities. Developing a SOW requires understanding the needed goods or services to satisfy requirements. Both parties, the government/customer and contractor, rely on the SOW for clarity in their roles.