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In this tutorial, Thomas Suit discusses the Statement of Work (SoW), relating it to project management principles from PMBOK and PMI. The SoW is defined as a document outlining the terms and objectives of a project or service contract. It includes the scope of work, deliverables, timelines, and other expectations necessary to meet the project's objectives. Essentially, the SoW clarifies the requirements between the customer and the vendor, detailing what the customer expects to accomplish. It serves as a foundational document for defining project scope and responsibilities.