SOW

A Statement of Work is a detailed description of work to be performed under a contract, including the specific tasks, deliverables, timelines, and technical requirements. Unlike a Performance Work Statement, a SOW typically prescribes how work should be performed rather than focusing solely on outcomes.

SOW documents are common in construction, manufacturing, and technical services where specific methods or standards must be followed. They define the boundaries of contractor responsibility, inspection and acceptance criteria, and government-furnished property or information. Contractors must carefully analyze SOW language during proposal preparation to ensure complete and accurate pricing.