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The topic of today's tutorial is the Statement of Work (SOW) in project management, related to PMBOK or PMI. The SOW is a document outlining the terms, objectives, scope of work, deliverables, timelines, and expectations of a project or service contract. It defines the work to be done between the customer and the vendor, clarifying what the customer wants and needs to be done. The SOW serves as a guide for both parties involved in the project.