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Welcome to Act Notes Tutorials! My name is Bert, and in this tutorial, I'll explain the Statement of Work (SOW). The SOW is a document that helps contractors understand the needs of the government or customer. It defines all work requirements and aids in proposal preparation, source selection, and contract administration. The SOW specifies the work to be done clearly and is crucial for defining responsibilities between parties. Developing a SOW requires an understanding of goods or services needed to satisfy requirements.