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Welcome to ACT Notes Tutorials! My name is Bert and in this tutorial, I will explain the Statement of Work (SOW). The SOW is a crucial document that helps potential contractors clearly understand the needs of the government or customer and the work that needs to be done. It defines all work performance requirements for a contractor, aids in proposal preparation, and assists in source selection and contract administration. The SOW should specify the work to be done in clear terms, outlining the responsibilities of both parties. Both the government/customer and contractor rely on the SOW to define their roles. Developing a SOW requires an understanding of the goods/services needed to fulfill requirements.