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In this tutorial, Thomas Suit discusses the Statement of Work (SOW), emphasizing its importance in project management according to PMBOK and PMI standards. The SOW is defined as a document that outlines the terms and objectives of a project or service contract, detailing the scope of work, deliverables, timelines, and expectations. It serves as a crucial agreement between the customer and the vendor, clearly articulating what the customer desires and what the vendor is required to accomplish. Essentially, the SOW acts as a framework for understanding the project requirements and responsibilities.