A statement of work (SOW) is
|| [t]hat portion of a contract that establishes and defines all nonspecification requirements for contractor's efforts either directly or with the use of specific cited documents.
- ↑ NIST Special Publication 800-4, App. D, Glossary.
- ↑ Defense Acquisition University, Glossary, at B-172 (13th ed. Nov. 2009) (full-text).
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