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The statement of work (SOW) is a document that describes the terms and objectives of a project or service contract. It includes the scope of work, deliverables, timelines, and other expectations between the customer and the vendor. The SOW essentially defines what the customer wants and what needs to be done. It is an essential part of project management and is related to the Project Management Body of Knowledge (PMBOK) or PMI. The SOW clarifies the tasks and responsibilities involved in a project.