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The tutorial, presented by Bert from Act Notes, explains the Statement of Work (SOW), a document that clarifies the requirements of the government or customer for potential contractors. The SOW outlines all performance requirements for the contractor, facilitates proposal preparation, and aids in source selection and contract administration. It must specify the work to be done in clear terms regarding the goods or services to be provided. Both the government or customer and the contractor rely on the SOW to define their responsibilities. Developing an effective SOW necessitates a thorough understanding of the needed goods or services to meet specific requirements.