A statement of work (SOW) is a document that outlines the scope of a project, specific deliverables, scheduling, and additional specific details from the client/buyer1. A SOW defines what the service provider will do for the client and how they will do it, as well as the expected outcomes and quality standards2. A SOW is typically used as a supplement to a master service agreement (MSA) or a contract that establishes the general terms and conditions of the business relationship3.
Reference:
CompTIA Cloud Essentials CLO-002 Certification Study Guide, Chapter 2: Business Principles of Cloud Environments, page 65 Statement of Work (SOW): What Is It & How to Write One, The Blueprint Master Services Agreement vs Statement Of Work, Difference between MSA & SOW, PandaDoc