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In this tutorial, Bert explains the Statement of Work (SOW), a crucial document for contractors that outlines the government's or customer's needs and the required work. The SOW details all performance requirements for the contractor, facilitating proposal preparation and assisting the government in source selection and contract administration. It should clearly specify the tasks involved in developing the goods or services to be provided. Both the government and the contractor rely on the SOW to define their responsibilities. Creating an effective SOW necessitates a thorough understanding of the goods or services needed to meet specific requirements.