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In this tutorial, Thomas Suit discusses the Statement of Work (SOW), a key concept in project management aligned with the Project Management Body of Knowledge (PMBOK). The SOW is defined as a document that outlines the terms and objectives of a project or service contract. It includes essential elements such as the scope of work, deliverables, timelines, and other expectations. The SOW serves as a crucial communication tool between the customer and the vendor, specifying the customer's needs and the work required to fulfill those needs. Essentially, it establishes a clear framework for the project’s requirements and objectives.