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In this tutorial, the speaker discusses the Statement of Work (SOW), presenting a prepared template to outline its critical components. The SOW structure may vary by organization, and the tutorial aims to provide a clear understanding of its contents. The overview section of the SOW is highlighted, which should include details on how the vendor commits to delivering milestones. Additionally, the importance of defining acceptance criteria related to the project's outputs, such as software packages, is emphasized. The goal is to ensure clarity on the document's purpose and completion process within different organizational contexts.