Which element is not typically part of a Statement of Work (SOW)?

• A. Budget and resource requirements
• B. Deliverables, tasks, timelines
• C. Acceptance criteria
• D. Marketing plan

Answer: (D)

A Statement of Work defines what work will be performed, who will do it, and under what constraints. It typically lays out the scope, deliverables, tasks, timelines, acceptance criteria, and the budget or resources needed to complete the work. A marketing plan, on the other hand, is a strategic document describing how to promote a product or campaign—covering goals, channels, messaging, and overall strategy. It isn’t the description of the specific work to be executed or the concrete deliverables and timelines unless the contract specifically requires delivering a marketing plan as a defined deliverable. Because of that, a marketing plan doesn’t fit the standard contents of a SOW.