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A statement of work is legally binding, but it is not the final, formal contract signed at the end of the contracting process. It can be thought of as the formal foundation of a final contract.

(a) A Performance work statement (PWS) may be prepared by the Government or result from a Statement of objectives (SOO) prepared by the Government where the offeror proposes the PWS.

A statement of work (SOW) is a document that provides a description of a given project's requirements. It defines the scope of work being provided, project deliverables, timelines, work location, and payment terms and conditions.

A Statement of Work, often known as an SOW, outlines deliverables and project goals.Scope of work agreements define the objectives of a project, including the ways that the completion of a goal is measured. An SOW may include a detailed scope of work section, but a good SOW will include more than that.

The statement of work should include:All deliverables and due dates.The individual tasks that lead to the deliverable, and who these tasks are assigned to.The resources needed for the project including facilities, equipment, and QA procedures.The governance process for the project.Costs and deadlines for payment.

The Performance Work Statement (PWS) is a Statement of Work (SOW) for Performance-Based Acquisitions that clearly describes the performance objectives and standards that are expected of the contractor. When a contract is awarded, the PWS is legally binding between the contractor and the U.S. Government.

The SOO provides basic, top-level objectives of an acquisition and is provided in the request for proposals in lieu of a government-written SOW or PWS.With the SOO approach, the government does not ad- dress the required tasks the contractor is to perform, but provides the outcomes/results that must be achieved.