Which statement is true regarding the definition of a Statement of Work (SOW) in the FAR?

The correct choice highlights the comprehensive nature of the Statement of Work (SOW) as outlined in the Federal Acquisition Regulation (FAR). A Statement of Work encompasses both specification and non-specification requirements, meaning that it not only describes the specific deliverables and outcomes expected from the contractor, but also outlines other essential elements related to the work performance, such as tasks, milestones, performance standards, and required methods.

This broad definition ensures that all aspects of the project are covered and provides a clear framework for both the contractor and the government agency to understand the overall expectations and requirements of the contract. By integrating both types of requirements, the SOW serves as an effective tool for managing the contract and guiding project execution.

In contrast, other choices lack this inclusiveness: the SOW is not exclusively defined in the FAR, as its understanding can vary; it does not focus solely on specifications but also on non-specifications; and while it can be used in performance-based contracting, it is not restricted to that contracting method alone.