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The video tutorial discusses the topic of Statement of Work (SOW) in project management, specifically in relation to PMBOK or PMI. SOW is a document that outlines the terms and objectives of a project or service contract, including the scope of work, deliverables, timelines, and expectations. It serves as a communication tool between the customer and vendor, defining what needs to be done. Think of SOW as a document that outlines the tasks and requirements for the project.