SOW (Statement of Work)

Contractual description of the work to be performed, deliverables, standards, and acceptance criteria.
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The Statement of Work (SOW) defines the contracted scope: what will be delivered, how, and to what standard. It translates
objectives into actionable tasks, deliverables, milestones, and acceptance criteria. In federal solicitations, the SOW may
appear as Section C or as an attachment. A clear, testable SOW reduces ambiguity, mitigates scope creep, and supports accurate
pricing. Contractors analyze SOWs to identify technical requirements, dependencies, and risks, then build compliance matrices
and annotated outlines to ensure traceable coverage in the proposal. During performance, the SOW becomes the foundation for
project management, quality assurance, and change control; deviations require formal modification. Many agencies now prefer
outcome-oriented alternatives like PWS or SOO to incentivize innovation. Regardless of form, the scope description anchors
performance expectations for both parties. Effective SOWs are specific, measurable, achievable, relevant, and time-bound, with
unambiguous definitions and acceptance procedures aligned to the contract type.

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Related Glossary Terms

Contractual description of the work to be performed, deliverables, standards, and acceptance criteria.
Outcome-based scope that specifies results and performance standards rather than prescriptive tasks.
High-level objectives that allow offerors to propose innovative methods and detailed work statements.
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