Glossary
Statement of work (SOW)
Short answer
A statement of work (SOW) is a document that describes the specific services or deliverables a supplier will provide, with scope, timeline, milestones, acceptance criteria and price. It usually sits under a master agreement and creates the concrete obligations that must be delivered, accepted and paid for.
By Pactinel editorial teamReviewed on October 22, 2026
Where the master services agreement sets the rules, the SOW sets the job.
Typical contents
- Scope: what is in and what is out.
- Deliverables: the output, described clearly enough to test.
- Milestones and dates: with dependencies on the customer.
- Acceptance: how and how long the customer has to approve work.
- Fees: fixed price, time and materials, or milestone payments.
- Change control: how scope changes are agreed.
Example clause
"Supplier will deliver the configuration described in Section 2 by June 30. Customer has ten business days after delivery to accept or reject in writing. Silence after ten business days constitutes acceptance."
This single sentence creates a supplier obligation with a date and a customer obligation with a deadline. If the customer misses the acceptance window, its right to reject may be lost.
Management point
SOWs generate many dated obligations: milestones, acceptance windows, invoices. Track them as items with owners rather than leaving them in a PDF. Compare order form, which captures the commercial purchase rather than the delivery plan.
This is general information, not legal advice.