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In this tutorial, Bert introduces the Statement of Work (SOW), a crucial document that clarifies the requirements for a potential contractor regarding government or customer needs. The SOW outlines all performance requirements for the contractor, aiding both proposal preparation and source selection. It should specify, in clear terms, the work to be performed in delivering goods or services. Both the government or customer and the contractor rely on the SOW to define their responsibilities. Developing an effective SOW necessitates a thorough understanding of the goods or services required to meet specific needs.