Federal Contracting Acronym
SOW
Statement of Work
Plain-English definition
A Statement of Work (SOW) describes tasks, deliverables, and acceptance criteria—often with detailed steps or methods. It contrasts with a Performance Work Statement (PWS), which emphasizes outcomes. SOW language becomes the basis for proposal compliance and for assessing whether work was performed.
Why it matters
Ambiguous SOW lines create scope disputes and rework; proposal writers map labor categories and milestones to each task.
Where you will see it
RFP attachments, PWS/SOW sections, and contract Section C.
Example in context
An SOW lists monthly status reports, migration milestones, and security control implementation tasks.