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The Statement of Work (SOW) is a crucial document that outlines the requirements and expectations for contractors regarding government or customer needs. It defines all work performance requirements, helping contractors prepare proposals and assisting the government in source selection and contract administration. The SOW must articulate the work to be performed and the goods or services expected in clear and understandable language. This document serves as a key reference for both the government or customer and the contractor, clarifying the responsibilities of each party. Its development requires a thorough understanding of the necessary goods or services to meet specific requirements.