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Welcome to Act Notes Tutorials! My name is Bert, and I'm here to guide you through the Statement of Work (SOW). The SOW is a crucial document that outlines the needs of the government or customer and the work that needs to be done for a potential contractor. It defines all work performance requirements and aids in proposal preparation, source selection, and contract administration. The SOW clarifies the responsibilities of both parties and should specify the work to be done in clear terms. It is essential for both the government/customer and the contractor in developing goods or services.