MIL-HDBK-245 Preparation Of Statement Of Work SowThis handbook applies to the preparation of Statements of Work SOWs for projects and programs that have deliverables and /or services performed. It is written to implement the acquisition policies established in DODD 5000.1. It covers the preparation of SOWs which correlate to the acquisition such as DoDI 5000.2. This handbook is for SOWs in DoD solicitations and contracts and covers work requirements , in conjunction with applicable performance/design requirements contained in specifications, but also data deliverables contained in Contract Data Requirements Lists CDRLs. The Federal Acquisition Regulations FAR and Defense Federal Acquisition Regulation Supplements DFARS discuss the essentiality of the SOW for sound contracting. Ab offeror submits a proposal based on his perception of the Governments needs as defined in the RFP.