What is a statement of work in procurement?

A statement of work, or SOW, is a detailed description of the products, services, or results to be provided by the seller under a contract. It defines the scope of procurement work with enough specificity for prospective sellers to determine if they can perform the work and to price their proposals accurately. A procurement SOW typically includes background and context, objectives and goals, scope of work with specific tasks and deliverables, acceptance criteria, performance standards, schedule requirements, and applicable standards or regulations.