Statement of Work(SOW)
A subordinate contract under a Master Services Agreement that defines the scope, deliverables, timeline, milestones, and fees for a single project or engagement.
What it means
A Statement of Work (SOW) operates beneath an MSA and is project-specific. It identifies the work to be performed, acceptance criteria, key dates, fee structure (fixed, time-and-materials, or milestone-based), and any project-specific terms that override or supplement the MSA. Multiple SOWs can attach to a single MSA over the life of the relationship.
Read more
- MSA vs SOW: What's the Difference? — MSA vs SOW: understand the difference, when to use each, and how to pair them correctly—so your next engagement starts with the right paperwork in place.
- What Is an MSA? Master Service Agreement Guide (2026) — Master service agreement: what it covers, the 3 clauses fought over hardest, the AI IP ownership gap in 2026 MSAs, and real attorney costs for drafting one.