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Welcome to ACT Notes Tutorials! In this video, Bert provides a quick tutorial on the Statement of Work (SOW). SOW is a document that helps potential contractors understand the needs of the government or customer and the work to be done. It defines all work performance requirements, aids in proposal preparation, and assists in source selection and contract administration. SOW should clearly specify the work to be done in developing goods or services. It is a key document for defining responsibilities of both parties. Developing an SOW requires an understanding of the goods or services needed to satisfy requirements.