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In this tutorial, Bert explains the Statement of Work (SOW), a crucial document for potential contractors to understand government or customer needs. The SOW outlines all performance requirements for the contractor, facilitating proposal preparation and assisting in source selection and contract administration. It aims to clearly specify the work involved in developing the necessary goods or services, serving as a key reference for both the contractor and the government or customer. Developing an SOW requires a thorough understanding of the required goods or services to meet specific requirements effectively.