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In this tutorial, Bert explains the Statement of Work (SOW), a crucial document that helps potential contractors understand the requirements of the government or customer. The SOW outlines all performance requirements for the contractor's work, facilitating proposal preparation and assisting in source selection and contract administration. It should clearly specify the work to be completed while developing the goods or services required. Both the government or customer and the contractor rely on the SOW to define their respective responsibilities, emphasizing the need for a thorough understanding of the required goods or services to meet specific needs.