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Welcome to Act Notes Tutorials! My name is Bert, and I will be giving you a quick tutorial on the Statement of Work (SOW). The SOW is a document that helps potential contractors understand the needs of the government or customer and the work that needs to be done. It defines all work performance requirements for a contractor, aids in the preparation of proposals, and assists in the source selection and contract administration. The SOW's purpose is to clearly define all performance requirements for contractor effort and specify the work to be done in developing goods or services. Both parties, the government/customer and contractor, rely on the SOW to define their responsibilities. Developing a SOW requires an understanding of the goods or services needed to satisfy a particular requirement.